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1978 Supreme(All) 541

N.D.OJHA, R.R.RASTOGI
Vir Narain Tyagi – Appellant
Versus
State of U. P. – Respondent


Advocates:
S.P. Gupta, for Petitioner; Standing Counsel, for Respondents.

Judgement

N. D. OJHA, J.:- These writ petitions challenge the validity of certain notifications issued by the State Government of Uttar Pradesh and Excise Commissioner, U. P. under various sections of the U. P. Excise Act (hereinafter referred to as the Act). Notification No. 1130-E/XIII-523-72 under S. 4, No. 1128-E/XIII-523-72 under S. 40, No. 1131-E/XIII-523-72 under S. 75 and No. 1132-E/XIII-523-72 under S. 76 of the Act were issued by the State Government. All these notifications are dated February 13, 1978. A fifth Notification No. 11719/XXV-19 was issued on the same date by the Excise Commissioner, U. P. All these five notifications were published in the U. P. Gazette Extraordinary dated Feb. 13, 1978. By the notification under S. 4 it was declared that 16 spirituous medicinal preparations specified therein shall be deemed to be liquor for the purposes of transport, possession and sale only within the meaning of the Act One of these 16 spirituous medicinal preparations, viz., Mrit Sanjiwani Sura, is an Ayurvedic preparation and the remaining 15 are spirits and tinctures. The notification under S. 40 contained rules framed by the State Government, under the said section known

































































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