9911796707
TMI Blog1980 (1) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... They are generally described as Sattadars supply the biris to traders holding L-4 licences. It is common ground that the L-4 licensees put their labels on those biris before selling them. An order has been issued by the Excise Department requiring the movement of unlabelled biris from L-2 premises of the Sattadars to the merchants to be accompanied by Transit Notes specimen whereof has been given. These notes have to be prepared by the Sattadars in triplicate and they are required to send a copy to a named authority of the Excise Department. It is stated in the writ application that this requirement imposes a serious restriction on the right of trade of the Sattadars and should, therefore, be struck down. It is further mentioned in the wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral duties of excise on excisable goods specified in the First Schedule to the Central Excises and Salt Act, 1944. The Schedule mentions a large number of commodities including biris. Provisions are made in regard to licence in section 6 of Central Excises and Salt Act. The Central Government has been empowered to frame rules under the Central Excises and Salt Act, and rules were framed which are called Central Excise Rules, 1944. Detailed provisions have been made in regard to licence and payment of duty. The Central Government is also authorised to exempt payment of duty and taking of licence in some cases. In the counter-affidavit, it has been stated that the Sattadars who are being represented by the petitioner are required to obtain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L-4 licences for lebelling the same before selling, and does not apply to independent L-2 licensees who do not deal with L-4 licences. Illustrations have been given of other category of licensees who are required to issue transit chits for transport of tobacco. 5. The respondents have also taken some technical pleas. It has been pointed out that the petitioner filed a representation only a fortnight before coming to this Court and it is suggested that the writ application is premature. It is also said that the petitioner has got an alternative remedy available by way of appeal under section 35 and revision under section 36 of the Central Excises and Salt Act, 1944. The further objection is that the writ application is not maintainable at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before us Rules 176, 178 and 180) of the Central Excise Rules but could not point out their relevancy in regard to Annexure ₹ 1 . These rules deal with the form of application for a licence, form of licence and alteration or substitution of licence. The direction in Annexure 1 does not deal with the subject of licence at all. I, therefore, do not find any merit in the first two points. 8. The main question which has been pressed before us is that the requirement of Transit Notes to be issued by the Sattadars imposes an unreasonable restriction on the right to carry on trade and is, therefore, ultra vires of Article 19 of the Constitution. It cannot be denied that the petitioner has a right to transport unlabelled biris, but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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