Full Judgment Text
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CASE NO.:
Appeal (civil) 2199-2203 of 1993
Appeal (civil) 2377 of 2001
Special Leave Petition (civil) 14845 of 1994
Appeal (civil) 172 of 1995
Appeal (civil) 2378 of 2001
Special Leave Petition (civil) 11674 of 1995
Appeal (civil) 2204-2208 of 1993
PETITIONER:
STATE OF RAJASTHAN & ORS.
Vs.
RESPONDENT:
VATAN MEDICAL & GENERAL STORE & ORS.
DATE OF JUDGMENT: 26/03/2001
BENCH:
R.C.Lahoti, S.V.Patil
JUDGMENT:
L.....I.........T.......T.......T.......T.......T.......T.......J
R.C. Lahoti, J. Leave granted in S.L.P.(C) Nos.
14845/1994 and 11674/1995.
The Rajasthan Excise Act, 1950 (Act No.2 of 1950) was
passed by the State Legislature of Rajasthan to enact for
Rajasthan a uniform law relating to the import, export,
transport, manufacture, sale and possession of intoxicating
liquor and of intoxicating drugs. It came into force w.e.f.
1.5.1950. For the purpose of this judgment it would suffice to
notice the definitions of intoxicating drug and liquor as
given in clauses (14) and (15) of Section 3 of the Act which read
as under:- 3. Definitions.-In this Act unless there is something
repugnant in the subject or context__
xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
(14) Intoxicating drug means-
(i) the leaves, small stalks and flowering or fruiting tops
of the hemp plant (Cannabia Sativa) including all forms known as
Bhang, Sidhi or Ganja;
(ii) charas, that is, the resin obtained from the hemp
plant, which has not been submitted to any manipulations other
than those necessary for packing and transport;
(iii) any mixture, with or without neutral materials, of
any of the above forms of intoxicating drug, or any drink
prepared therefrom; and
(iv) any other intoxicating or narcotic substance which the
State Government may declare; by notification in the Official
Gazette, to be an intoxicating drug, such substance not being
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opium, coca leaf or a manufactured drug as defined in the
Dangerous Drugs Act, 1930 (Central Act II of 1930).
(15) Liquor means intoxicating liquor and includes spirit
of Wine, Spirit, Wine, Tari, Pachawar, Beer and all liquid
consisting of, or containing alcohol, as also any substance which
the State Government may from time to time by notification in the
Official Gazette declare to be liquor for the purposes of this
Act;
In exercise of the powers conferred by Section 41 of the
Rajasthan Excise Act 1950, the State Government framed the
Rajasthan Intoxicating Spirituous Preparations, Import, Export,
Transport, Possession and Sales Rules, 1989 (hereinafter referred
to as Rajasthan ISP Rules, for short) and published the same
vide notification dated November 6, 1989. In these rules, vide
clauses (g) of Rule 3, intoxicating spirituous preparations are
defined to mean spirituous preparations notified as liquor by
the Government from time to time. Extensive provisions are made
in the rules governing possession, import, export and transport,
sale of intoxicating spirituous preparations (ISPs, for short).
On 8.5.1990, the State of Rajasthan issued the following
notification :- NOTIFICATION
No. F1(2) FD/Ex/89, S.O.25__dated 8.5.1990 __In exercise
of the power conferred by sub-section (15) of section 3 and
sub-section(1) of Section 4 of the Rajasthan Excise Act, 1950
(Raj. Act No.2 of 1950), read with rule 3(9) of the Rajasthan
Intoxicating Spirituous Preparations, Import, Export, Transport,
Possession and Sales Rules, 1989 and in continuation of
Notification No.F 49/(8)SR-53 dated 15.2.1957, R.G.G.I. (B)
dated 28.2.57, the State Government is pleased to declare all
medicinal and toilet preparations and other spirituous
preparations containing more than 20% proof alcohol to be liquor
for the purpose of the said Act and Rules.
Several writ petitions were filed in the High Court of
Rajasthan laying challenge to the constitutional validity of
Rajasthan ISP Rules published vide notification dated November 6,
1989 and the notification dated 8.5.1990 abovesaid. The writ
petitions were filed mostly by the manufacturers of such
Ayurvedic medicines which contained, as one of their ingredients,
more than 20% proof alcohol. Some of the druggists and chemists
holding valid licence for dealing in drugs and medicinal
preparations, some of the doctors practising in Ayurvedic system
of medicines and some of the patients consuming such medicines on
medical prescriptions were also joined as parties. Some of the
medicines which were brought within the purview of Rajasthan
Excise Act consequent upon the issuance of the impugned
notifications were Mrit Sanjivni, Mrit Sanjivni Sura, Mrit
Sanjivni Sudha, Pudin Hara manufactured by Dabur India Ltd.
According to the petitioners, the said notifications were beyond
the legislative competence of the State Government and also
constituted unreasonable restriction on fundamental right to
trade and hence were violative of Article 19(1)(g) of the
Constitution. The plea has found favour with the High Court of
Rajasthan striking down the impugned notifications dated
6.11.1989 and 8.5.1990 as unconstitutional.
Before we may proceed to notice the findings arrived at in
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the impugned judgment and the reasonings in support thereof, it
would be useful to set out various relevant entries from Seventh
Schedule of the Constitution:
SEVENTH SCHEDULE (Article 246)
List I - Union List
Entry 1. Public order (but not including [the use of any
naval, military or air force or any other armed force of the
Union or of any other force subject to the control of the Union
or of any contingent or unit thereof] in aid of the civil power).
dispensaries Entry 6. Public health and sanitation;
hospitals and
Entry 52. Industries, the control of which by the Union is
declared by Parliament by law to be expedient in the public
interest.
Entry 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 preparation
containing alcohol or any substance included in sub-paragraph (b)
of this entry.
List II - State List
Entry 8. Intoxicating liquors, that is to say, the
production, manufacture, possession, transport, purchase and sale
of intoxicating liquors.
Entry 51. Duties of excise on the following goods
manufactured or produced in the State 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, but not including medicinal and toilet preparations
containing alcohol or any substance included in sub-paragraph (b)
of this entry.
List III - Concurrent List
Entry 19. Drugs and poisons, subject to the provisions of
entry 59 of List I with respect to opium.
According to the Rajasthan High Court, by virtue of Entry 8
List II, the field of legislation available to State Legislature
is confined to intoxicating liquors only. Drugs can be a
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subject matter of legislation by the State Legislature only if
there is no Central legislation covering the field. But, the
entire filed as far as drugs are concerned is covered by the
Drugs and Cosmetics Act, 1940, as amended from time to time. The
decision of the Supreme Court in F.N. Balsara Vs. State of
Bombay & Anr., 1951 SCR 682 assigning a wide meaning to the
expression intoxicating liquors as occurring in Entry 8
Schedule II so as to include therein even medicinal preparations,
if alcoholic contents thereof exceed a prescribed degree, so as
to be capable of being misused as beverage, was doubted in
Synthetics and Chemicals Ltd. Vs. State of U.P., (1990) 1 SCC
109 wherein it was observed (vide para 74) that the decision of
the Supreme Court in Balsaras case required reconsideration. In
view of the Constitution Bench decision in Synthetics and
Chemcials Ltd. the expression intoxicating liquor has to be
construed narrowly and therefore Entry 8 of List II was not
available for regulating manufacture, production, sale,
transport, etc. of medicinal preparations. In the opinion of
the Rajasthan High Court, the impugned rules and notification
could not be sustained by reference to Entry 8 List II and there
was no other power available to the State to regulate
manufacture, possession, sale, etc. of medicinal preparations.
In the alternative, the Rajasthan High Court has held the State
Legislature competent to prevent the consumption of intoxicating
beverages and also to prevent use as drinks of alcoholic liquids
which are not normally consumed as drinks but they could not
prevent the legitimate use of alcoholic preparations which are
not beverages or the use of medicinal and toilet preparations
containing alcohol. The Rajasthan High Court also held that
referable to Entry 52 List I, the Parliament had enacted the
Industries (Development and Regulation) Act, 1951. Drugs and
Pharmaceuticals were listed as item 22 in the First Schedule of
the Act. Chapter III of the ID & R Act empowers the Central
Government to regulate distribution, transport, disposal,
acquisition, possession, use or consumption of and sale or
financial transactions relating to such articles as are specified
in the Schedule. Even incidental or supplementary matters
relating thereto were brought within the power of the Central
Government. There was yet another central enactment passed by
the Parliament pursuant to resolutions passed by the Provincial
Legislatures, the Drugs and Cosmetics Act, 1940, to regulate the
import, manufacture, distribution by sale of drugs and cosmetics.
By an amendment introduced by Act No.13 of 1964, this Act was
made applicable to Ayurvedic or Unani systems of medicines also.
Exhaustive provisions contained in the newly added Chapter IV-A
and the several sections therein covered the entire field
relating to Ayurvedic, Siddha and Unani drugs. Section 33 EED
empowered the Central Government to prohibit manufacture, sale or
distribution of any Ayurvedic, Siddha or Unani drugs in public
interest. Sale and distribution of drugs by retail or wholesale
and manufacture etc. were all taken care of by the Drugs and
Cosmetics Rules, 1945 framed by the Central Government in
exercise of the powers conferred by the Drugs and Cosmetics Act,
1940. Misuse of drugs as alcohol beverages has been fully taken
care of by the Central Government. The Rajasthan High Court then
concluded as under:-
The facts hereinabove clearly show that each and every
aspect of drug industry is amenable to Govt. control and stands
provided for under these Central Statutes. The provisions
contained under the Notification dated 6.11.89 are directly at
conflict with these Central provisions as would be evident from a
bare comparison. The IS Rules seek to regulate the manufacture,
possession, transport sale, consumption, import and export of
medicinal preparation containing alcohol. But as already stated
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all these activities in all spheres already stand regulated under
the provisions of the Central Statutes referred above. The
Central statutes referred above being enactments framed in
exercise of power under List I Seventh Schedule and List III
Seventh Schedule they would naturally prevail over the provision
contained under the impugned Notification. Moreover, while the
Central provisions made by the State are in the form of
subordinate legislation only. [sic.]
The regulatory control by the State Government can only be
introduced subject to its legislative competence in that respect.
It is well settled that even if the State Legislature is
possessed of Legislative power to enact a particular Law, that
can be done only subject to the provisions of any Central
Legislation on that point. Thus even if the State Government is
deemed to be empowered to enact regulatory Laws in respect of
medicinal preparations, they could exercise that regulatory
control in respect of medicinal preparations only subject to the
provisions in this respect enacted by the Parliament.
xxx xxx xxx xxx xxx xxxxxxxxx@@
IIIIII
Even if for a moment it is assumed that the State
Government has power to make regulatory provisions apart from
constitutional entries, such power would always be subject to the
power of Parliament derived from an appropriate entry. Once the
Parliament is found to have exercised the said regulatory
provisions, resort cannot be taken by the State to the residual
sovereign power for framing any regulatory provisions in
respect of the covered field. The question as to the
availability of the power to make regulatory provisions is
totally distinct from the question as to exercise of that power
in a case where the field is already covered by Central
Legislation.
By virtue of provisions contained in Drugs and Cosmetics
Act, which is a legislation under Entry 19 of the concurrent
list, and the provisions for prevention of misuse of medicinal
preparations have been made and, therefore, the State Government
was not empowered to frame rules in respect of medicinal
preparations. The rules framed by State Government are clearly
beyond the scope of its authority.
It is interesting to note that while the Rajasthan High
Court by its impugned judgment dated 20.12.1991 disposed of a
batch of writ petitions filed sometime in the year 1990, the High
Court of Delhi was almost simultaneously seized of hearing Civil
Writ Petition No.1267 of 1987 filed sometime in the year 1987
involving identical issues. It was disposed of by decision dated
26th March, 1992. That writ petition was filed by M/s. Dabur
India Ltd., the manufacture of Ayurvedic medicines Mrit Sanjivni,
Mrit Sanjivni Sura, Mrit Sanjivni Sudha and Vrihad (Maha)
Darakshasava - a few amongst its several other products which
four products admittedly contained more than 40% proof alcohol.
Challenge had been laid to two notifications dated 3rd March,
1987 and 5th March, 1987 issued by the Administrator of the Union
Territory of Delhi and by the Commissioner of Excise, Delhi
respectively, the effect whereof was that any intoxicating
spirituous preparations, including Ayurvedic medicines,
containing more than 25% proof alcohol were brought within the
purview of Delhi Intoxicating Spirituous Preparations Import,
Export, Transport, Possession and Sale Rules, 1952 (Delhi ISP
Rules, for short) framed under the provisions of the Punjab
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Excise Act. Section 3(12)(a) of the Punjab Excise Act defines
intoxicants as meaning any liquor or intoxicating drug.
Section 3(14) defines liquor as intoxicating liquor and
includes all liquids consisting of or containing alcohol, also
any substance which the Lt. Governor of Delhi, may, by
Notification, declare to be liquor for the purpose of this Act.
By Notification dated 7th December, 1961 also issued under
Section 3(14) of the Punjab Excise Act all spirituous
preparations containing more than 20% proof alcohol were declared
to be liquor for the purpose of the Act. With effect from 17th
March, 1987, by virtue of Notification dated 3rd March, 1987, the
ISP Rules became applicable to Ayurvedic and Unani preparations
as well. The main ground of challenge of the petitioners was
that the Punjab Excise Act had no applicability to the Ayurvedic
preparations in question. Drugs Control and Cosmetics Act, 1940
(enacted by the Federal Legislature), the Drugs (Control) Act,
1950, the Spirituous Preparations (Inter-state Trade and
Commerce) Control Act, 1955, the Medicinal and Toilet
Preparations (Excise Duty) Act, 1955 and the Delhi Municipal
Corporation Act, 1957 collectively cover the entire field of
legislation in respect of which the ISP Rules were framed (as
amended). The Delhi High Court extensively dealt with the
relevant provisions contained in the Central legislation
including the provisions of Chapter IV-A of the Drugs Control and
Cosmetics Act, 1940 and held : The effect of notifying the
impugned drugs as intoxicants and bringing them within the ambit
of the Excise Act and the ISP Rules is to regulate and control
the transportation and sale of the said drugs. These drugs may
be medicinal but they are capable of and are being misused and
consumed as beverages as they have alcohol content of over 25
degree proof. The sale of such medicinal drugs if manufactured
properly and if not misbranded, spurious or adulterated would not
come within the ambit of Chapter IV-A and Section 33 EEC of the
1940 Act but the sale of same can be controlled or regulated
under the ISP Rules. The provisions of Chapter IV-A of the 1940
Act do not, to our mind, overlap any of the provisions of the
Punjab Excise Act or the ISP Rules. The two sets of provisions
operate in different spheres and are intended for different
purposes.
Examining the issue from an alternative angle, the Delhi
High Court further held that even if it be assumed that the
provisions of the 1940 Act do overlap or relate to some of the
topics referred to in Excise Act and the ISP Rules, Section 2 of
the 1940 Act specifically states that the provisions of the Act
shall be in addition to and not in derogation to any other law
for the time being in force. Referring to the decision of the
A.P. High Court in M/s. Indian C & P Works Vs. State of A.P.,
AIR 1964 A.P. 430 approved by the Supreme Court in Indian C & P
Works Vs. State of A.P.& Ors., AIR 1966 SC 713, and the Supreme
Court decisions in M.B.S. Oushadhalaya & Ors. Vs. Union of
India & Ors., AIR 1963 SC 622, Southern Pharmaceuticals &
Chemicals Trichur & Ors. Vs. State of Kerala & Ors., AIR 1981
SC 1863, the Delhi High Court held that the Central legislations
under reference did not prevent the State Legislature from making
a law under Entry 8 of List II of the Seventh Schedule with
respect to intoxicating liquor. The Central and the State
legislations operated in two different and distinct fields and
though the Central Act and the Rules to some extent trench upon
the field reserved to the State Legislature but that was merely
incidental to the main purpose and the competence of the State
Legislature to enact the provision was not jeopardised. The
Delhi High Court also held, that in the matter of making rules or
detailed provisions to achieve the object and purpose of a
legislation, there may be some provisions seemingly overlapping
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or encroaching upon the forbidden field but that does not warrant
the striking down of the State legislation as ultra vires. The
Delhi High Court noted that State of Bombay Vs. F.N. Balsara,
(1951) SCR 682 was referred to in Synthetics & Chemicals Ltd.&
Ors. Vs. State of U.P. & Ors., (1990) 1 SCC 109 and both these
decisions were placed before the Supreme Court in Shri Bileshwar
Khand Udyog Khedut Sahakari Mandali Ltd. Vs. State of Gujarat &
Anr., JT 1992 (1) SC 597 and therein this court has observed that
in spite of the Central legislations including Industrial and
Regulation Act, the power of the State Government was still saved
to legislate in respect of alcohol so as to lay down regulations
to ensure that non- potable alcohol is not diverted and misused
as a substitute for potable alcohol and also if the State is
rendering any service, as distinct from its claim of so-called
grant of privilege, it may charge fees based on quid pro quo.
The Delhi High Court concluded that under Entry 8 of List II it
is the State Legislature which has been given power to legislate
in respect of intoxicating liquors even if the said liquors are
regarded as medicines. Medicinal products may also fall under
Entry 19 of List III dealing with the subject of drugs and
poisons which would give both the Parliament as well as the State
Legislature the field to enact laws. For the purpose of excise,
the medicinal product containing liquor may be covered by Entry
84 of List I but otherwise it is the State Government which will
have power under Entry 8 of List II to legislate with regard to
medicinal product which can be termed as liquor. The decision of
Rajasthan High Court, which is impugned in these appeals, was
also cited before Delhi High Court and Delhi High Court refused
to follow Rajasthan High Court decision by observing that the
attention of the Rajasthan High Court was not drawn to the
decision of the Supreme Court in Southern Pharmaceutical &
Chemicals case (supra).
Though, we heard the learned counsel for the parties at
length but at the end of the hearing we have formed an opinion
that although the decision of Rajasthan High Court, which is
impugned before us, cannot be sustained, yet we are not required
to express any final opinion on the issues arising for decision
in these appeals, because the decision is only academic in view
of subsequent events and in the light of facts admitted at the
Bar as also for other reasons to be stated hereinafter.
Shri S.K. Jain, the learned counsel for the State of
Rajasthan has placed strong lines on the decision of 3-Judges
Bench of this court in State of A.P. and Ors. Vs. Mcdowell &
Co. and Ors., (1996) 3 SCC 709, wherein this court has held
referring to all those relevant entries from the three Schedules
in Seventh Schedule of the Constitution which are under
consideration before us that the ambit and scope of a
constitutional entry cannot be determined by reference to a
Parliamentary enactment. Entry 8 in List II speaks of only
intoxicating liquors and does not, therefore, apply to or take in
liquors which do not fall within the expression intoxicating
liquors. The power to make a law with respect to manufacture,
production, consumption and sale et al of intoxicating liquor is
that of the State alone. The State Legislature is perfectly
competent to make a law prohibiting the manufacture and
production ___ in addition to sale, possession and transport ___
of intoxicating liquors, by reference to Entry 8, 6 and 1 in List
II of the Seventh Schedule of the Constitution read with Article
47 thereof. Once the impugned enactment is within the four
corners of these entries, no Central law whether made with
reference to an entry in List I or with reference to an entry in
List III can affect the validity of such State enactment. The
argument of occupied field is totally out of place in such a
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context. If a particular matter is within the exclusive
competence of the State Legislature, i.e., in List II that
represents the prohibited field for the Union. Similarly, if any
matter is within the exclusive competence of the Union, it
becomes a prohibited field for the States. The concept of
occupied field is really relevant in the case of laws made with
reference to entries in List III. In other words, whenever a
piece of legislation is said to be beyond the legislative
competence of a State Legislature, what one must do is to find
out, by applying the rule of pith and substance, whether that
legislation falls within any of the entries in List II. If it
does, no further question arises; the attack upon the ground of
legislative competence shall fail. In other words, once an
enactment, in pith and substance, is relatable to Entry 8 in List
II or for that matter any other entry in List II, Article 246
cannot be brought in to yet hold that State Legislature is not
competent to enact that law.
The judgment under appeal rendered by State of Rajasthan is
liable to be set aside mainly for two reasons. Firstly, it does
not take notice of the decision of this court in Southern
Pharmaceutical & Chemicals case [AIR 1981 SC 1863]. Secondly, it
proceeds upon wrong premises that once a field is covered by
Central Legislation referable to List I, the power of State
Government to legislate in the filed covered by an entry in List
II is taken away without dealing with the doctrine of pith and
substance and by ignoring the well settled position of law that
the doctrine of covered field has to be applied only to entries
in List III. This is the position of law settled by three-judges
Bench decision in Mc.Dowell & Co.s case (supra).
In spite of forming an opinion that the judgment under
appeal does not correctly decide the issues raised therein and is
therefore liable to be set aside, we are still not expressing any
final opinion on the issues under consideration for the reasons
which we hasten to state. Firstly, the decision has been
rendered academic only in view of subsequent events and admitted
facts. It was pointed out during the course of hearing that
w.e.f. 26.6.1995, Part xix __ Standards of Ayurvedic, Siddha
and Unani Drugs has been added in the text of the Drugs and
Cosmetics Rules, 1945 by the Central Government by GSR 519(E)
dated 26.6.1995, during the pendency of these appeals, whereby
manufacture, sale or distribution of Ayurvedic, Siddha and Unani
drugs containing more than 12% alcohol have been prohibited. The
learned counsel for the respondents admitted that they are not
now manufacturing any medicine or drugs which may violate the
provisions of the Drugs and Cosmetics Act & Rules and therefore
there is no product manufactured by the respondents before us
which may attract the applicability of the impugned rules and
notifications which deal with spirituous preparations containing
more than 20% proof alcohol and hence any product of theirs may
not run the risk of being termed liquor attracting
applicability of Rajasthan ISP Rules. Secondly, the correctness
of decision in Balsaras case was doubted not only in Synthetics
case but also in M/s. Dabur India Ltd. & Anr. Vs. State of
U.P. & Ors., (1988) 1 SCC 264, wherein this court has expressed
an opinion that for the effectiveness of prohibition the State
must be held to have the power to regulate the possession or
consumption of such medicinal preparations containing
comparatively high percentage of alcohol under the Excise Act and
has, therefore, referred the case to Constitution Bench. The
matter is awaiting hearing by the Constitution Bench. The
decision by the Constitution Bench shall be the law of the land.
Even if we were to decide the question, our opinion shall always
be subject to the law to be declared by the Constitution Bench.
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In any case we are finding it unnecessary to enter into that
exercise in the facts and circumstances of the cases before us.
Thirdly, all the learned counsel for the respondents submitted
during the course of hearing that their principal anxiety was
that the impugned rules and notification, if sustained, are
liable to entail heavy financial burden on the respondents in as
much as the State of Rajasthan may proceed to levy and recover
excise duty or countervailing duty on their products manufactured
or brought for sale in the State of Rajasthan under Section 28 of
Rajasthan Excise Act. In our opinion, such an apprehension is
premature and unfounded. This we say for two reasons. Firstly,
Rule 25 of Rajasthan ISP Rules provides that in the matter of
duty to be paid on intoxicating spirituous preparations and not
leviable under the Medicinal and Toilet Preparation (Excise Duty)
Act, 1955, the provisions of the Rajasthan Excise Act, 1950 shall
apply; in all other matters, not specified in these rules, the
provisions of Rajasthan Excise Rules, 1956 shall apply mutatis
mutandis. The rule takes care of the respondents apprehension.
Secondly, the writ petitions were filed soon after the issuance
of the impugned notifications. It was conceded at the Bar that
till the date of the filing of the writ petitions and even till
the date of hearing before us, the State of Rajasthan had not
taken any steps for levy, much less for recovery, of and had not
raised any demand on account of excise duty or countervailing
duty from any of the respondents. We need not adjudicate upon an
issue which has not even actually arisen. By way of abundant
caution, we may state that we need not be taken to have expressed
any opinion on the correctness or otherwise of the decision of
the Delhi High Court in M/s. Dabur India Ltd. Vs. Delhi
Administration & Ors. (CW No. 1267 of 1987 decided on 26th
March, 1992) as no appeal has been filed against that decision
before this court and for the purpose of present case we have
formed an opinion that the controversy was rendered academic not
calling for any expression of final opinion.
However, in view of the fact that Division Bench decision
of Rajasthan High Court was holding the field till this day, we
direct that none of the respondents (i.e. the writ petitioners
before the Rajasthan High Court) and no person similarly situated
shall be liable to be prosecuted before a criminal court for an
offence under Rajasthan Excise Act, 1956 read with Rajasthan ISP
Rules and/or notification dated 8.5.1990 for any act or omission
done during the period the decision under appeal was holding the
field.
All the appeals be treated as disposed of in the abovesaid
terms. No order as to the costs.@@
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