M. R. PATEL versus STATE OF BIHAR AND OTHERS

M. R. PATEL versus STATE OF BIHAR AND OTHERS

Since the Excise Commissioner's orders were not made under s. 35 of the Act, the Board of Revenue's revisionary power under s. 8 was unaffected by any finality clause; the Board had adequate statutory authority to issue binding general directions on excise licence security deposits, and could exercise its revisional powers suo motu with no bar of limitation; Board's prior instructions did not prohibit an increase in security at licence renewal.

Parties
Appellant: M. R. Patel; Respondents: State of Bihar and Others
Jurisdiction
India
Judgment Date
05 January 1965
Procedural Posture
Civil Appeal / Supreme Court Appeal by Special Leave From the Board of Revenue, Bihar, Resolution Dated October 4, 1959, Case No. 124 of 1959
Outcome
Appeal dismissed with costs.
Legal Topics
Revisionary Powers of Board of Revenue, Security Deposit Requirements for Excise Licenses, Powers of Licensing Authorities, Limitation in Revision Proceedings, Interpretation of Directives/orders Under Excise Act
Excise Law Administrative Law Revisionary Powers of Board of Revenue Security Deposit Requirements for Excise Licenses Powers of Licensing Authorities Limitation in Revision Proceedings Interpretation of Directives/orders Under Excise Act

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Parties

M. R. Patel

Appellant

State of Bihar and Others

Respondents

Procedural Posture

Civil Appeal / Supreme Court Appeal by Special Leave From the Board of Revenue, Bihar, Resolution Dated October 4, 1959, Case No. 124 of 1959

Legal Issues

  1. 1 Whether the Board of Revenue could revise the Excise Commissioner's order under s. 8 of the Bihar and Orissa Excise Act, 1915 despite the finality provision in s. 35.
  2. 2 Whether the Board of Revenue had power to issue general directions altering security deposit amounts for excise licences under the Act.
  3. 3 Whether revision under s. 8(3) of the Act could be exercised suo motu and if such revision is barred by limitation.

Ratio Decidendi

Since the Excise Commissioner's orders were not made under s. 35 of the Act, the Board of Revenue's revisionary power under s. 8 was unaffected by any finality clause; the Board had adequate statutory authority to issue binding general directions on excise licence security deposits, and could exercise its revisional powers suo motu with no bar of limitation; Board's prior instructions did not prohibit an increase in security at licence renewal.

Court Disposition

Appeal dismissed with costs.

Orders

  • No change in the appellant's security deposit for the current licences up to expiry but on renewal, security as per Board's general directions must be demanded from the licensee.