JAGANNATH AND OTHERS versus UNION OF INDIA

JAGANNATH AND OTHERS versus UNION OF INDIA

There is no unconstitutional discrimination in imposing a higher excise duty on tobacco in broken leaf form under the Central Excises and Salt Act, 1944 as compared to whole leaf form, as the two forms are different both physically and by capability of user, and the tariff distinction is reasonable and clearly relates to the object of the statute.

Parties
Petitioner: Jagannath and others; Respondent: Union of India
Jurisdiction
India
Judgment Date
20 April 1961
Procedural Posture
Writ Petition / Final Decision
Outcome
Petition dismissed
Legal Topics
Excise Duty, Discrimination Under Article 14, Central Excises and Salt Act, 1944
Constitutional Law Taxation Law Excise Duty Discrimination Under Article 14 Central Excises and Salt Act, 1944

Case Brief

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Parties

Jagannath and others

Petitioner

Union of India

Respondent

Procedural Posture

Writ Petition / Final Decision

Legal Issues

  1. 1 Whether differential rate of excise duty for whole leaf and broken leaf tobacco under Central Excises and Salt Act, 1944 is discriminatory under Article 14 of the Constitution

Ratio Decidendi

There is no unconstitutional discrimination in imposing a higher excise duty on tobacco in broken leaf form under the Central Excises and Salt Act, 1944 as compared to whole leaf form, as the two forms are different both physically and by capability of user, and the tariff distinction is reasonable and clearly relates to the object of the statute.

Court Disposition

Petition dismissed

Orders

  • Petition dismissed with costs