M. K. PAPIAH & SONS versus THE EXCISE COMMISSIONER & ANR.

M. K. PAPIAH & SONS versus THE EXCISE COMMISSIONER & ANR.

Excise duty is validly levied on arrack purchased by licensee from government depots under sections 16, 22 and 23 of Mysore Excise Act, 1965; power to fix the rate of excise duty delegated to government is lawful as rule-making power under section 71 provides necessary legislative control; sales tax levied under section 19 of Karnataka Sales Tax Act, 1957 is within legislative competence and not ultra vires.

Parties
Appellant: M. K. Papiah & Sons; Respondent: The Excise Commissioner & Anr.
Jurisdiction
India
Judgment Date
20 February 1975
Procedural Posture
Civil Appeals / Supreme Court Decision, Appeals From Karnataka High Court Judgment in Writ Petitions
Outcome
Appeals dismissed
Legal Topics
Levy of Excise Duty, Delegation of Legislative Power, Levy of Sales Tax by State Government, Validity of Delegated Legislation
Constitutional Law Taxation Excise Law Administrative Law Levy of Excise Duty Delegation of Legislative Power Levy of Sales Tax by State Government Validity of Delegated Legislation

Case Brief

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Parties

M. K. Papiah & Sons

Appellant

The Excise Commissioner & Anr.

Respondent

Procedural Posture

Civil Appeals / Supreme Court Decision, Appeals From Karnataka High Court Judgment in Writ Petitions

Legal Issues

  1. 1 Whether excise duty can be levied on a licensee for arrack purchased from government depots
  2. 2 Whether power to fix excise duty rates under section 22, Mysore Excise Act, 1965 constitutes abdication of legislative function
  3. 3 Whether sales tax can be levied by the government under section 19, Karnataka Sales Tax Act, 1957 for sale of arrack

Ratio Decidendi

Excise duty is validly levied on arrack purchased by licensee from government depots under sections 16, 22 and 23 of Mysore Excise Act, 1965; power to fix the rate of excise duty delegated to government is lawful as rule-making power under section 71 provides necessary legislative control; sales tax levied under section 19 of Karnataka Sales Tax Act, 1957 is within legislative competence and not ultra vires.

Court Disposition

Appeals dismissed

Orders

  • No order as to costs