judgment

S.B. Sinha, J. –

1.Leave granted.

2.Assistant Salt Commissioner, the appellant herein, is responsible for monitoring production and supply of salt within his jurisdiction. Salt Commission is attached to the Department of Industrial Policy and Promotion (Salt Desk), Ministry of Commerce and Industry.

3.The Parliament enacted Central Excise and Salt Act, 1944 (the Act) to consolidate and amend the law relating to central duties of excise and to salt.

4.Chapter V of the said Act provides for special provisions relating to salt. Salt manufacture etc. is dealt with in Chapter VI of the Central Excise Rules, 1944. Rule 102 prohibits manufacture of salt except under a licence. Such a licence is to be granted by the Collector within the meaning of the provisions of the said Act.

“Rules 129 and 130 of the said Rules read as under:

Rule 129. Licensees to maintain in good order roads, channels, reservoirs, etc.The licensee at each salt factory shall be bound, at his own expense, to construct and maintain within the limits of the factory in good repair to the satisfaction of the Collector all roads and all channels, reservoirs, embankments, drying grounds, platforms and other works used o