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Supreme Court Of India
State of Assam
Versus
Sristikar Dowerah
Decided On : January 31, 1957
REVENUE TRIBUNAL - Assam Revenue Tribunal (Transfer of Powers) Act, 1948 (Assam Act No. 4 of 1948) - S. 3 (3) - Vires - Constitution of appellate authority - Validity - Notification No. Rex. 184/52/39 dated 5-7-1955 issued by the Governor of Assam - Validity - Excise Act (E. B. and Assam Act 1 of 1910) - S. 9 - Scope - Government of India Act, 1935 - S. 296 (1) and (2) - Interpretation.
Fact of the Case:
The Assam Revenue Tribunal (Transfer of Powers) Act, 1948 (Assam Act No. 4 of 1948) was enacted to transfer the powers and jurisdiction exercised by the revenue tribunal to the Assam High Court and to an authority appointed by general or special order of the Provincial Government. S. 3 (3) of the Act conferred power on the Authority appointed by general or special order of the Provincial Government to exercise such jurisdiction to entertain appeals and revise decisions in matters arising under the provisions of enactments specified in Sch. B to the Act as was then exercised by the revenue tribunal and was vested in the Provincial Government before 1-4-1937.
Finding of the Court:
The Court held that S. 3 (3) of the Assam Revenue Tribunal (Transfer of Powers) Act, 1948 was not void on the grounds that it was repugnant to S. 296 (2) of the Government of India Act, 1935 or that it conferred essential legislative power on the Provincial Government and amounted to excessive delegation of legislative power. The Court further held that the Notification No. Rex. 184/52/39 dated 5-7-1955 issued by the Governor of Assam appointing the Commissioner of Hills Division and Appeals as the appellate authority was not repugnant to the whole scheme and policy of S. 9 of the Excise Act (E. B. and Assam Act 1 of 1910).
Issues: 1. Whether S. 3 (3) of the Assam Revenue Tribunal (Transfer of Powers) Act, 1948 was void on the grounds that it was repugnant to S. 296 (2) of the Government of India Act, 1935 or that it conferred essential legislative power on the Provincial Government and amounted to excessive delegation of legislative power? 2. Whether the Notification No. Rex. 184/52/39 dated 5-7-1955 issued by the Governor of Assam appointing the Commissioner of Hills Division and Appeals as the appellate authority was repugnant to the whole scheme and policy of S. 9 of the Excise Act (E. B. and Assam Act 1 of 1910)?
Ratio Decidendi: 1. S. 296 (2) of the Government of India Act, 1935 did not impose any compulsion on the Provincial Legislature to make any provision. The purpose of the section was clearly not to impose any restriction on the legislative power conferred on the Provincial Legislatures by Ss. 99 and 100 read with the aforesaid entries in list 11 of Sch. 7. Sub-section (2) of S. 296 imposed no compulsion whatever on the Provincial legislature to make "other provision in that behalf". 2. The Assam Revenue Tribunal (Transfer of Powers) Act, 1948 did not purport to be an Act for constituting an appellate tribunal but that the purpose of the Act was only to distribute the appellate powers as recited in its preamble. The legislature in enacting the impugned Act was to give effect, inter alia, to the provisions of the Excise Act and that there was nothing in any portion of the impugned Act to indicate that the intention of the legislature was to effect the repeal of the provisions of S. 9 of the 1910 Act.
Final Decision: The Court allowed the appeals and set aside the judgments of the High Court. The orders of the appellate authority were restored.
Judgment
( 1 ) DAS, C. J.- This judgment will dispose of the above noted 18 several Civil Appeals filed in this Court on certificates of fitness granted by the High Court of Assam under Art. 132 of the Constitution of India. The appeals Nos. 346, 347, 343, 349 and 359 are directed against the judgment of the said High Court passed on 23/05/1956, in Civil Rules Nos. 26,31,32 and 33 of 1956 issued by the said High Court on several petitions filed under Art 226 of the Constitution. The rest of the appeals arise out of nine other Civil Rules issued in nine other similar writ applications, which were disposed of by the judgment pronounced by the said High Court on 1 2/06/1956, which simply followed its previous judgment dated 23/05/1956. Each of these appeals raises the question of the vires of S. 3 (3) of the Assam Revenue Tribunal (Transfer of Powers) Act, 1948 (Assam Act No. 4 of 1948) which is hereinafter referred to as the 1948 Act and of the validity of the Notification No. Rex. 184/52/39 issued by the Governor of Assam on 5/07/1955, in exercise of powers conferred on him by sub.-s (3) of S. 3 of the said Act appointing the Commissioner of Hills Division and Appeals as the appellate authority under the 1948 Act. All the appeals were accordingly heard together.
( 2 ) IN order to correctly appreciate the question raised before us, it is necessary at this stage to refer to certain relevant statutory provisions and rules. In 1910 was passed the Easetern Bengal and Assam Excise Act, 1910 (E. B. and Assam Act 1 of 1910) which is hereinafter called the 1910 Act. It is an Act to consolidate and amend the low inforce in Eastern Bengal and Assam relating to the import, export, transport, manufacture, sale and possession of intoxicant liquor and intoxicant drugs. Sub-section (2) of S. 3 as amended and adapted, defines board as meaning the Provincial Government of Assam. Chapter II of the Act deals with establishments and control. S. 8 makes provision for the appointment of officers and the conferment, withdrawal and delegation of powers on them. S. 9 of the Act which is of importance was as follows :-"9 (1) In all proceedings under this Act, the Excise Commissioner and the Commissioner of the Division shall be subject to the control of the Board, and the Collector shall be subject to the control of the Excise Commissioner and the Board, and shall also, in such cases and such matters as the Provincial Government may specify, be subject to the control of the Commissioner of the Division. (2) Orders passed under this Act or under any rule made hereunder shall be appealable as follows in manner prescribed by such rules as the Provincial Government may make in this behalf- (A) to the District Collector, any order passed by a Collector other then the District Collector; (B) to the Excise Commissioner or, in such cases and such matters as the Provincial Government may specify, to the Commissioner of the Division, any order passed by the District Collector; and (C) to the Board, any order passed by the Excise Commissioner or by the Commissioner of a Division. (3) In cases not provided for by clauses (a), (b) and (c) of sub- section (2), orders passed under this Act. or under rules made hereunder shall be appealable in such cases and to such authorities as the Provincial Government may declare by rules made in this behalf. (4) The Board, the Excise Commissioner, the Commissioner of the Division (in such cases and such matters as the Provincial Government may specify.) or the District Collector may call for the proceedings held by any officer or person subordinate to it or him or subject to its or his control and pass such orders thereon as it or he may think fit. "chapter III deals with import, export and transport of intoxicants. Manufacture, possession and sale of intoxicants are dealt with in Chapter IV. S. 18 prohibits the sale of intoxicants except under the authority and in accordance with the terms and conditions of a license granted by th
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