Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 13 Excise Laws: Bihar Excise Act 1915(as amended by Act No.6 of 1985): Sections 2(12a) 5 38 use and possession of Ayurvedic medicinal preparation containing alcohol. 19 39 and 90-1nclusion of 'medicinal and toilet preparations' containing alcohol defined under the Medicinal A ct in definition of word 'intoxicant' in Section 2(12a)-Notification thereunder seeking to licence and regulate on payment of fees |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Excise Laws: Bihar Excise Act, 1915(as amended by Act No.6 of 1985): Sections C 2(12a), 5, 13, 19, 38, 39 and 90-inclusion of 'medicinal and toilet preparations' containing alcohol defined under the Medicinal Act in definition of word 'intoxicant' in Section 2(12a)-Notification thereunder seeking to licence and regulate on payment of fees, use and possession of Ayurvedic medicinal preparation containing alcohol-Validity of-Held: Bihar Act and Notifications issued valid-Bihar Act covers use and possession of medicinal preparations containing alcohol, relatable to Entry 8 read with Entry 6 of List II-Medicinal Act provides for levy of excise duty on medicinal and toilet preparation containing alcohol, relatable to Entry 84 List I-Drugs Act regulate manufacture of Ayurvedic drugs for sale, relatable to Entry 19 of List. III-Hence, subject matter of State Act and Central Acts operate in different fields and cannot conflict-There is no incidental trenching-Bihar Act not repugnant to Medicinal Act and Drugs Act-Further, since licence and regulation of use and misuse of medicine an enormous activity involving heavy expenditure, the State and the Board competent to issue Notification under sections 5, 19(4), 38, 39 and 90 of the 1915 Act-Notifications did not encroach upon field occupied by Central Acts-Furthermore, fees levied being regulatory in nature for which quid pro quo not necessary and also not violative of Article 301- Exclusion of Unani medicines from the Notifications not violative of Article 14-Medicinal and Toilet Preparation Excise Duties Act, 1955-Drugs Act, 1940-Constitution of India, 1950-Articles 14, 245, 246, 254, 301 Schedule VII List I Entry 84, List II Entry 6 and 8, Entry 19 List III. By Bihar Amendment Act No. 6 of 1985 word 'intoxicant' in section 2(12a) of the Bihar Excise Act, 1915 was redefined by including therein "medicinal and toilet preparations" containing alcohol as defined under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. Thereafter, Notification No.2/23-3-88/1, 2/23-3-88/2, 2/23-3-88/3 dated 3rd August, 1988 were issued whereby State as well as Board of Revenue is seeking to licence and regulate on payment of fees, use and possession of Ayurvedic preparation containing alcohol. Manufacturers of Ayurvedic medicinal preparation challenged the constitutional validity of section 2(12A)(iv) of Bihar Act and also power of the State and the Board. High Court held that the State Legislature erred in including "medicinal B preparation~' within the meaning of the word "intoxicant" under section 2(12a) of the Bihar Act as the said item has been set apart by the Constitution for Parliamentary legislation; that this exercise amounted to colourable exercise of the power, that the levy of fees was in substance an excise duty, as such violated Article 301; that the exclusion of Unani medicines from the operation of the impugned notifications was violative of Article 14 and hence, set aside the Notifications. Hence, the present appeals. |
Judge | Honble Mr. Justice S.H. Kapadia |
Neutral Citation | 2005 INSC 24 |
Petitioner | State Of Bihar And Ors. |
Respondent | Shree Baidyanath Ayurved Bhawan (p) Ltd. And Ors. |
SCR | [2005] 1 S.C.R. 334 |
Judgement Date | 2005-01-11 |
Case Number | 1543-1547 |
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