9911796707
TMI Blog1971 (7) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the present appellant in the Court of the Subordinate Judge, Faridkot, for declaration and injection. The suit was dismissed by the trial Judge, but on appeal to the District Court, the decision was reversed. On further appeal to the High Court, the decision ofter Additional District Judge was set aside, and that of the trial Judge restored. 3. In this appeal, the only point argued is whether the order of the Ijlas-i-Khas continues to be effective, after the enactment of the Indian Finance Act, 1950. The suit was filed on May 13, 1952, for injunction against notices of demand issued to the appellants from the Tehsil office, Faridkot on or about April 20, 1951. The learned Solicitor-General concedes that the appellants' claim must b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any class of goods. Attention is, therefore, drawn to the provisions of the Robkar, where the royalty is charged as follows : "Mehsul (Royalty) at the rate of Rs. 50 per lac bricks be charged from all the kiln owners irrespective of the fact whether they construct brick-kilns on the land belonging to Government or not. In case they construct brick-kilns on the land belonging to Government, cost (of the land) or damages thereof be charged (from them) in addition to the Mehsul (Royalty)...... ." 5. The provisions of Section 13(2) of the Indian Finance Act, 1950 clearly show that only a law corresponding to the Central Excises and Salt Act, 1944, was intended to be repealed. If the law did not correspond to the Indian statute, it would be sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her law. 7. Section 3(1) of the Central Excises and Salt Act, 1944 lays down the charge of excise duty, and provides : "There shall be levied and collected in such manner as may be prescribed duties of excise on all excisable goods other than salt which are produced or manufactured in India......at the rates, set forth in the First Schedule." "Excisable goods" is difined by Section 2(d), and means "goods specified in the First Schedule as being subject to a duty of excise and includes salt". These two provisions read together limit the operation of the excise law to enumerated commodities and salt and the ambit of the law is thus confined. The words "to consolidate and amend the law" have reference really to the Acts, which were repealed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
