Court : US Supreme Court
..... ann. 732.5 (1950 and 1976 supp.) (repealed in 1967); minn.stat.ann. 340.82 (1957) (repealed in 1969); neb.rev.stat. 53-181 (1944) (repealed in 1955); utah code ann. 76-34-1 (1953 and 1975 supp.) (repealed in 1955). other statutes and constitutional provisions proscribed the introduction of alcoholic beverages onto indian reservations. see, e.g., act of june 10, 1910, 2, 36 stat. 558 ..... others. the constitutional safeguard is offended only if the classification rests on grounds wholly irrelevant to the achievement of the state's objective. state legislatures are presumed to have acted within their constitutional power despite the fact that, in practice, their laws result in some inequality. a statutory discrimination will not be set aside if any state of facts reasonably may be ..... ., j. higham, strangers in the land 25, 267-268, 295 (1975). the repeal of most of these laws signals society's perception of the unfairness and questionable constitutionality of singling out groups to bear the brunt of alcohol regulation. [ footnote 23 ] insofar as goesaert v. cleary, 335 u. s. 464 (1948), may be inconsistent, that decision is disapproved. undoubtedly reflecting the view that .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : AIR1963AP332
..... year 1955, the parliament passed the medicinal and toilet preparation (excise duties) act (act xvi of 1955) (hereinafter refered to as the act) to provide for the levy and collection of duties of excise on medicinal and toilet preparations containing alcohol, opium, indian hemp and ether narcotic drugs. this act came into force in the state of andhra pradesh an 1st april 1957. ..... . the act has repealed all laws corresponding to that act prevailing in any state. section 21 of the act reads:'if, immediately before the commencement of this act, there is in force in any state any raw corresponding to this act, that law is hereby repealed:'provided that all rules made, notifications issued, licences or permits granted, powers conlerred under any law hereby repealed, shall, ..... so far as they are not inconsistent with this act, have the same forte and ettect as if they had been respectively made, issued, granted ..... or conferred under this act and by the authority empowered in that behalf.'7. it is immediately .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1955SC123; (1955)57BOMLR575; 1955CriLJ215; 1SCR613
..... parties just as if such state had no application...........' 16. and willis on constitutional law, at page 89 :- 'a judicial declaration of the unconstitutionality of a statute neither annuls nor repeals the statute but has the effect of ignoring or disregarding it so fact as the determination of the rights of private parties is concerned. the courts generally say that the ..... it is material for our present purpose this court held - (1) that under entry 31 of list ii of the seventh schedule to the government of india act, 1935, the provincial legislatures had the power to make laws with respect to 'intoxicating liquors, that is to say, the production, manufacture, possession, transport, purchase and sale of intoxicating liquors' and there was, ..... country. 71. we are also not able to endorse the opinion expressed by our learned brother, venkatarama ayyar, that a declaration of unconstitutionality brought about by lack of legislative power stands on a different footing from a declaration of unconstitutionality brought about by reason of abridgement of fundamental rights. we think that it is not a correct proposition that constitution ..... the appellant did not seem to be under the influence of alcohol, though he had taken alcohol in some form or other. 63. on these facts the appellant was prosecuted for having committed offences under section 338, indian penal code (rash driving), as well as under section 66(b) of the bombay prohibition act. in defence it was suggested that he had taken a .....Tag this Judgment!
Court : Karnataka
Reported in : AIR1962Kant192; AIR1962Mys192
..... of the mysore excise act stood repealed on and from april 1, 1957 when the medical and toilet preparations (excise duties) act 1955, enacted by parliament came into force. that act was enacted to provide for the levy and collection of duties of excise on medicinal and toilet preparations containing alcohol, opium. indian hemp or other narcotic drugs narcotio. that act was extended to the ..... of liquor or intoxicating drugs but also to sell them. it is clear that the fee for those licenses is one which the government had the power to prescribe under section 24 of the act.(7) since it is not disputed on behalf of the petitioner that for the purposes of his business he has to be in possession of goods ..... its possession and sale. this is clear from the preamble to the notification in which there s an express reference to section 24 of the mysore excise act as the source of the power in the exercise of which the notification is issued. the impositions referred to in the 13th and 23rd entries of the impugned notification were thus entirely within ..... for sale of per annum 20.00spirituous preparations.* * * *'__________________________________________________________________________________the preamble to this notification reads:'in exercise of the powers conferred by ss. 17, 18 and 24 of the mysore excise act ,1901(mysore act v of 1901) and all other powers establishing it in this behalf and in suppression all previous notifications on the subject the government of mysore hereby directs that .....Tag this Judgment!
Court : Kerala
Reported in : AIR1965Ker135
..... with manufacture, levy of duty and issue of licences relating to medicinal preparations containing alcohol, inasmuch as they are laws corresponding to central act 16 of 1955, must be considered to have been repealed by section 21 of the central act.34. then the question arises as to whether the rules relied on by the learned advocate genera), again deal ..... produced in the state and countervailing duties at the same lower rates similargoods manufactured or produced elsewhere inindia.(a) alcoholic liquors for human consumption;(b) opium indian hemp and other narcotic drugs and narcotics,but not including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of the entry.' therefore, the question naturally arises as ..... frame rules in respect of the various matters referred to therein.as the learned advocate general takes up the position that the rules framed under the travancore act are by virtue of the powers conferred under section 26 (j), it is necessary to extract that particular clause. that clause authorises government to frame rules:'for placing the preparation of ..... as follows: '84. duties of excise on tobacco and other goods manufactured or produced in india except --(a) alcoholic liquors for human consumption,(b) opium, indian hemp and other narcotic drugs and narcotics,including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry.'in this connection entry 51 of list ii of .....Tag this Judgment!
Court : US Supreme Court
..... seems to us that congress, so far from intending by the enabling act to repeal so much of the act of 1895 as prohibits the carrying of intoxicating liquors into the indian territory from points without the state, framed the enabling act with a clear view of the distinction between the powers appropriate to be exercised by the new state over matters within her ..... and place aforesaid unlawfully, knowingly, willfully, and feloniously introduce, and attempt to so introduce and carry into the said indian country from without the said indian country 17 gallons of spirituous, ardent, and intoxicating liquor, to-wit: alcohol, which said alcohol was by the said otis tittle and charley webb and each of them so introduced and carried into that portion of ..... proper state legislation, with a proviso for the establishment of state agencies for the sale of liquors for medicinal purposes and to bonded apothecaries, of denaturized alcohol for industrial purposes and of alcohol for scientific purposes, and with elaborate provisions for carrying the prohibition into effect and preventing any abuse of the limited privileges conferred, it being declared at ..... a proviso that the legislature may provide by law for state agencies for the sale of such liquor for medicinal purposes, for the sale of denaturized alcohol for industrial purposes, for the sale of alcohol for scientific purposes, and for the sale of liquors to bonded apothecaries. it is argued that, in the interim between the admission of the state .....Tag this Judgment!
Court : Karnataka
Reported in : AIR1969Kant23; AIR1969Mys23; ILR1968KAR492; (1969)1MysLJ461
..... and that no distinction can be made in respect of a tax liability and any other liability on a plain reading of section 72 of the indian contract act. we think it does not admit of serious doubt that the petitioners have paid education cess on arrack shop rent, toddy shop rent, or beer ..... 311(2) and even as to commercial transactions it is well known that if the contract is void, as for instance, under section 23 of the indian contract act, the plea that it was executed by the party would be of no avail. in any case, we do not think that the argument of ..... rules.'106. disposal of the privilege to vend liquor is not purely a matter of contract. it is governed by the statute namely, the mysore excise act. powers and obligations of the state and rights and liabilities of the licencees are governed by the statute and the rules thereunder. further art. 265 of the constitution ..... sold without a licence from the deputy commissioner, section 16, inter alia, empowered to grant to any person the exclusive privilege of selling by retail any indian made liquor, on such conditions and for such period as the government deemed fit. no grantee of such privilege could sell until he received a licence from ..... mysore area until it was repealed by section 72 of the mysore excise act, 1965, which extends to the entire new state of mysore with effect from 30-9-1967.11. section 17 of the 1901 act empowered the government to levy a duty, inter alia, on manufacture and sale of alcoholic liquor. section 18 read:18 .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1979P& H102
..... fall within the legislative jurisdiction of the union parliament; (2) that the provisions of s. 3(14) of the excise act confers an unguided, arbitrary and unregulated power to declare any substance to be 'liquor' even if the same did not contain alcohol and thus the said provision is ultra vires the provisions of art. 14 of the constitution; and (3) that the ..... and countervailing duties at the same or lower rates on similar goods manufactured or produced elsewhere in india- (a) alcoholic liquors for human consumption; (b) opium, indian hemp and other narcotic drugs and narcotics; non-narcotic drugs; (c) medicinal and toilet preparations containing alcohol or any substance in. eluded in sub-para. (b) of this entry.' 9. on the promulgation of the ..... in the following terms-'84. duties of excise on tobacco and other goods manufactured or produced in india except- (a) alcoholic liquors for human consumption, (b) opium, indian hemp and other narcotic drugs and narcotics, but including medicinal and toilet preparations containing alcohol or any substance included in sub-para. (b) of this entry.' 10. the result has been that the con-tents ..... the ground of repugnancy with the provisions of the t. p. act, as would be clear from the following (at p. 274): 'the argument, therefore, that as from april 1, 1951, as a result of repugnancy the house rent control order of 1948, stood repealed must be repelled as unsound and cannot be sustained, because it was an existing law which was saved .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1966SC1686; 1SCR865
..... etc. imposed by the state legislature. in the matter of excise duties the state legislature has competence even apart from art. 304 because the power to impose duties of excise on alcoholic liquors for human consumption produced in the state and countervailing duties on similar liquor produced outside the state in india is already conferred by the legislature list ..... other provisions of this constitution, all the laws in force in the territory of india immediately before the commencement of this constitution shall continue in force therein until altered or repealed or amended by a competent legislature or other competent authority.  for the purpose of bringing the provisions of any law in force in the territory of india ..... of amending them by the ordinary legislative process which would have been cumberous and slow, recourse was taken to the power to adapt laws given by s. 293 of the government of india act, 1935. it provided :' '293. adaptation of existing indian laws & c.his majesty may by order in council to be madeat any time after the passing of this actprovide ..... included in any substance included in sub- sub-paragraph [b] this entry. paragraph [b] of this entry.--------------------------------------------------------------------------- 17. it is to be noticed that the power to levy duties of excise on alcoholic liquors for human consumption, with which we are presently concerned, is given to the states. entry 51 goes a little further and allows the levy of countervailing .....Tag this Judgment!
Court : Delhi
Reported in : 48(1992)DLT660; 1993(44)ECC101
..... point of possession and sale by the dealer to persons and, thereforee, the provisions of the excise act and the isp rules in effect, stand superseded or repealed. connected with this is the argument that the subject matter of legislation on medicated articles containing alcohol did not remain within the domain of state legislatures and, thereforee, article 372 of the constitution cannot ..... the impugned legislation is confined to 'intoxicating liquor', that is, to ensure proper utilisation of rectified spirit in the manufacture of medicinal and toilet preparations and, thereforee, within the powers granted to the state legislature under entry 8, list ii. it further seeks to regulate the manufacture of bonafide medicinal preparations and prevent misuse of rectified spirit in the manufacture ..... it would not be able to control the manufacture in or import into that state of medicinal products containing alcohol which products are consumed as intoxicating liquors. a particular item may fall under different entries of the seventh schedule. in the case of indian c&p; works (supra) the supreme court had observed at page 715 that : 'it will be ..... & p works v. state of a.p., : 2scr110. furthermore the supreme court in indian c & p works's case (supra) observed that a drug could possibly fall under two central acts namely dangerous drugs act, 1930 and drug act, 1940. on the same reasoning 'a medicinal preparation', like the one with which we are concerned in the present case, can also .....Tag this Judgment!