9911796707
TMI Blog1971 (7) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... - The only question in this appeal, with certificate under Article 133(1)(c) of the Constitution, against the judgment and decree of the High Court of Patiala and East Punjab States Union, is whether the levy of royalty at Rs. 50 per one lakh bricks under a Robkar issued by the Ijlas-i-Khas (Council of Regency), Patiala State on February 6, 1919 is valid. 2. The appeal arises out of a suit filed 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 1st day of April, 1950, there is in force in any State other than Jammu and Kashmir a law corresponding to but other than an Act referred to in sub-section (1) or (2) of Section 11 such law is hereby repealed with effect from the said date..." It is contended that by the extension of the Central Excises and Salt Act, 1944 there was repeal of any law imposing excise duty on the manufacture of 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 bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y implication, exonerates other articles from the levy of excise duty, and that, therefore, the Indian statute is comprehensive enough to include not only such commodities as are mentioned in it but also other commodities on which there is no levy. It is conceded, however, that there is no negative provision under which other goods manufactured in India are expressly saved from the operation of any other 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
