J.S.VERMA, K.RAMASWAMY, M.N.VENKATACHALIAH, P.B.SAWANT, B.P.JEEVAN REDDY
KHODAY DISTILLERIES LTD. – Appellant
Versus
State of Karnataka – Respondent
JUDGMENT
P. B. SAWANT, J.
( 1 ) THIS is a bunch of appeals, special leave petitions and writ petitions. The first group consists of CA Nos. 4708-12 of 1989, 4718-27 of 1989, WP (C) Nos. 666, 667, 693, 694, 774, and 910 of 1990 wherein constitutional validity of the (0 Kamataka Excise (Distillery and Warehouse) (Amendment) Rules, 1989, (ii) Kamataka Excise (Manufacture of Wine from Grapes) (Amendment) Rules, 1989, (iii) Karnataka Excise (Brewery) (Amendment) Rules, 1989, (iv) Kamataka Excise (Sale of Indian and Foreign Liquors) (Amendment) Rules, 1989 and (v) Kamataka Excise (Bottling of Liquor) (Amendment) Rules, 1989 was unsuccessfully challenged by various parties before the Kamataka High court, inter alia on the ground that the Rules in question affected adversely the fundamental right of the parties to carry on trade or business in liquor and that the said Rules were violative of Articles 14, 19 (1 (g), 47, 300-A, 301, and 304 of the Constitution of India. A bench of three learned Judges of this court which heard this group of matters has referred them to the Constitution bench.
( 2 ) THE second group consists of CA Nos. 6043-50, 6051 and 6052 of 1993. These appeals arise out of
Narendra Kumar v. Union of India
Chintaman Rao v. State of M.P.
relied on : State of Bombay v. F.N. Balsara
T.B.Ibrahim v. Regional Transport Authority
Cooverjee B. Bharucha v. Excise Commissioner and the Chief Commissioner
referred to : Madhya Bharat Cotton Assn. Ltd. v. Union of India
Narain Swadeshi Weaving Mills v. Commissioner of Excess Profits Tax
State of Bombay v. R.M.D.Chamarbaugwala
Nagendra Nath Bora v.Commissioner of Hills Division and Appeals
A.B.Abdulkadir v. State of Kerala
Indian Mica Micanite Industries v. State of Bihar
State of orissa v. Harinarayan Jaiswal
Amar Chandra Chakraborty v. Collector of Excise
Guruswamy and Co. v. State of Mysore
Hur Shankar v. Deputy Excise and Taxation Commr.
Sat Pal and Co. v. Lt. governor of Delhi
State of U.P. v. Synthetics and Chemicals Ltd.
Southern Pharmaceuticals and Chemicals v. State of Kerala
Synthetics and Chemicals Ltd. v. State of U.P.
Doongaji and Co. (1 v. State of M.P.
State of M.P. v. Nandlal Jaiswal
State of Assam v. A.N. Kidwai, Commissioner of Hills Division and Appeals
explained and harmonised : Krishna Kumar Narula v. State of J and K
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