P.B.SAWANT, S.MOHAN
Gujchem Distillers India LTD. – Appellant
Versus
State Of Gujarat – Respondent
Judgment
MOHAN, J.:- This is an appeal by certificate granted by the High Court of Gujarat at Ahmedabad under Articles 132(1) and 133(1)(a) of the Constitution of India. It is directed against the judgment dated 29/30th August, 1973 in Special Civil Application No. 163 of 1973.
2. The facts leading to this appeal are briefly as under :-
The appellant is a company registered under the Indian Companies Act. It is engaged in the business of manufacturing resins, chemicals, sodium carboxy methyl, cellulose and certain other chemicals. Industrial alcohol is one of the raw materials used by the appellant company.
3. Though, till the year 1969, the appellant was purchasing industrial alcohol from the market. It installed its own distillery from May 1970 at Bilimora, within the State of Gujarat. This was for the purpose of manufacturing industrial alcohol from molasses.
4. On July 3rd, 1969 the second respondent, the Director of Prohibition and Excise, Gujarat State, Ahmedabad issued a licence to the appellant for manufacturing spirit. In accordance with the conditions Nos. 2 and 3 of the licence, the 2nd respondent appointed a staff of 9 persons. The said staff consisted of one Inspector, one
applied : Bileshwar Khand Udyog Khednt Sahakari Mandali Ltd. v. State of Gujarat
followed : Hyderabad Chemicals and Pharmaceuticals Works Ltd. v. State of A.P.
relied on : Southern Pharmaceuticals and Chemicals v. State of Kerala
referred to : Synthetics and Chemicals Ltd. v. State of U.P.
Secretary, government of Madras v. Zenith Lamp and Electrical Ltd.
State of Rajasthan v. Sajjanlal Panjawat
Comminsioner, H.R.E., Madras v. Sri Lakshmindra Thirtha Swamiar of Sri Shirar Mutt
Cooverjee B. Bharucha v. Excise Commissioner
Har Shankar v. Deputy Excise and Taxation Commissioner
P.N. Kaushal v. Union of India
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.