TMI Blog1978 (10) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 8455 of 1978 was the highest bidder in respect of the auction for Ghaziabad. At the time when the auction was held and even during the period between 1st of April 1978, and 16th of April, 1978, the rate of excise duty was fixed at Rs. 40/- per litre of alcohol. In exercise of the powers under Sections 28 and 29 of the U.P. Excise Act, 1910, the State Government issued Notification No. 3514-E/XIII-331-78, dated April 17, 1978, whereby the rate of Excise duty was enhanced from Rs. 40/- per litre of alcohol. This notification was published in the U.P. Gazette, Extraordinary, dated 17th April, 1978. The petitioner No. 1 in each of these two writ petitions had an Advance Duty Account with the respondents. lt appears that subsequently the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the standing counsel for adjusting the excise duty for the period between 1st of April, 1978 and 16th of April, 1978, from the Advance Duty Account of the petitioner as aforesaid was that in the notice which was issued on 25th February, 1978 it was stated that the excise duty payable for the year 1978-79 shall be at the rate of Rs. 55/- in our opinion the mere fact that such an intimation was given in the notice dated 25th February, 1978, did not entitle the respondents to collect duty from the petitioner at the said rate. Article 265 of the Constitution contemplates that no tax shall be levied or collected except by an authority of law. It is not disputed that excise duty is a tax within the meaning of Article 265 of the Constitution. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty at a rate which was increased subsequently. 3. It was also urged by the Standing Counsel that in view of the notice dated 25th February, 1978, it is possible that petitioner No. 1 may have realised excise duty from the dealers at the rate of Rs. 55/- even during the period of 1st April, 1978 to 16th April, 1978. In our opinion even if that be so it cannot validate the collection of excise duty at the rate of Rs. 55/- by the respondents from the petitioner. In Abdul Quader Co. v. Sales Tax Officer (AIR 1964 SC 922) in paragraph 5 of the report it was held :- "If a dealer has collected anything from a purchaser which is not authorised by the taxing law, that is a matter between him and the purchaser, and the purchaser may be entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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