(1 ) h y company referred to in sub-section ( I ) of section 7 and aggrieved by the Appeal to - order of the Administrator may file an appeal to the High Court. High Court.
(2) An appeal shall lie to the High Court from an order passed in appeal by the Excise Commissioner if the High Court is satisfied that the case involves a substantial question of law.
(3) The Union territoiy administration or the other party aggrieved by any order passed by the Excise Commissioner may file an appeal to the High Court and such appeal under this sub-section shall b e -
(a) filed within sixty days fiom the date on which the order appealed against is received by the Union territory administration or the other party;
(b) accompanied by a fee often per cent. ofthe amount involved or two thousand rupees whichever is higher where such appeal is filed by the other party;
(c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.
(4) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.
(5) The appeal shall be heard only on the question so formulated, and the respondent shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of Court to hear, for reasons to be recorded in writing, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question of law.
(6) The High Court sha!l decide the question of law so formulated and deliver such judgment thereon containing the grounds on which decision is founded and may award such cost as it deems fit.
(7) The High Court may determine any issue which--
(a) has not been determined by the Excise Commissioner;
(b) has been wrongly determined by thc Excise Commissioner, by reason of a decision of such question of law as is referred to in sub-section ( I ) .
(8) An Appeal shall be heard by a bench of not less than two judges ofthe High Court, and shall be decided in accordance with the opinion of suchjudgcs or of the majority, if any, of such judges.
(9) Where there is no such majority, the judges shall state the point of iaw upon whish they differ and the case shall, then, be heard upon that point only by one or more of the other judges of High Court and such point shall be decided according to the opinion of the ' majority of the judges who hzvc heard the cases including those who first heard it.
[y.ol se= .~ ,.,....>-.-.-*., ~,~ .+-aaawu==.--e. ~ <.,:: ,"" a--s--- " ," *" mp,me-:,=, Lemwa--a.-.e." e.a.--a-..%.=- i .,,~ --=--.-- --a,-,------==.,= -,---s2---- ave as otKcn?:~se proviGd in t h s section, the provisions of theCode of Civil !
Of 19'' Procedere. 1908: relating to the appeals to.?he High Coun shall or far or mrj. hc, apply in ' cases of appcals under this, section.
24 TEE GAZE'ITE OF INDL4 EXTRAOf\DMPLRY [PART II- - -- ---- Sljrns due to 84. Notwithstanding that an appeal had been preferred to the High Court, sums due be paid to the Union territory Administration as a result ofan order passed by Excise Commissioner nohvilhstandrng appeal before shall be payable in accordance with the order so passed:
High Court or revision
Provided that nothing contained in this section or Chapter shall affect the inherent before Excise powers of the High Court for granting stay on the recovery of such amount.
Commissioner.
CHAPTERVHI supply of 85. Every person who manufactures or sells any intoxicant under a licence granted .measures, under this Regulation, shall be bound -- we~ghts and testing (a) to supply himself with such measures, weights and instruments as the instruments. Excise Commissioner may prescribe, and to keep the same in good condition; and
(b) on the requisition of any excise officer, at any time to measure, weigh or test any intoxicant in his possession in such manner as the said Excise Officer may require.
Powers of the 86. The Administrator may, by notification, declare as to what shall be deemed to be Administrator liquor or intoxicant for the purposes of this Regulation or the rules fiamed thereunder.
to declare what shall be deemcd to be liquor or intoxicant.
Power of the 87. The Administrator may issue such order and take such measures as may be Administrator to regulate deemed appropriate to regulate drinking or to enforce prohibition in whole or any part of the drinking and . Union territory.
to enforce prohibition.
Power of - Administrator to regulate rnolasses black jaggery, mahua flower, etc., to prevent misuse.
Power to regulate advertisement.
Power of Administrator to declare limit of sale by retail and , by wholesale.
Bar of ccriain si~ils Power of ' Admlnrs:ratol to make ruler - _ _ , . . ., , I--- b L A _ _ _ --C
88. The Administrator may frame rules to regulate, movement, possession and sale of molasses, blackjaggery, mahua flower, etc., indicating terms and conditions as are necessary and expedient to prevent their misuse for illicit distillation.
89. No advertisement, direct or surrogate, shall be made for promoting consumption of liquor:
Provided that the Excise Commissioner may, at his discretion, allow such advertisement which is educative and promotes responsible drinking.
90. The Administrator may, by notification, declare, in respect to the whole of the Union territory of Dadra and Nagar Haveli or to any local area comprised therein and as regards purchasers generally or any specified class of purchasers and generally or for any specified occasion the maximum or the minimum quantity or both or any intoxicant which for the purpose of this Regulation inay be sold by relail and by wholesale.
91. No suit for damages shall lie in etiy civil cotm against the Administrator or any officer or person for damages for any act in good faith done, or ordered to be done in pursuance of this Regulation or of any other law for tlie time being in force relating to excise revenue. The officials engaged in enforcement of this Regulation shall bt: deemed to be pub1 ic servanbs.
92,,(1) The Administrator may, by notification, make rules not inconsisterit with the Provisions of this P'egulation, for carrying out purposes of this Regulation. -_ ,,- --- , . .- ". , . _ a.---m.e--=. ~-~--- =-=-.-i---=---~---- -=- -~ - > L - - - - ~ ( . ~ ) ~ ~ n pclnicutar and kittiout prejudice to ~lre genereIity of the foregoing power, such rules may p ~ u k icie for all or any of the follov:~ng matters, namely:--- SEC. 11 THE GAZETTE --- OF INDIA EXTRAQRD~ARY --- 25 -- A -- --
(a) the form in which an annual report shall be submitted by the Excise Conunissioner under ciame (i) of section 4;
(b) the grant of award to the officers and employees, and informers for the work, and the terms and conditions thereof, under section 10;
(c) the number of members ofthe Board of Experts, their qualification and term under sub-section ( I ) of section 1 1 ;
(d) the manner of registration for the purpose of manufacture of alcohol exclusively for industrial use under sub-section (2) of section 12;
(e) the fees, the period.for, the terms and conditions and the form, for grant of licence or permit under section 13;
V) the conditions for security and counterpart agreement under section 15;
( g ) the restrictions on power of the licensing authority to suspend or cancel licence and permit under section 18;
(h) the terms and conditions subject tcr which transfer of licence or permit may be made under section 2 1;
( i ) the terms and conditions for granting of licence or iease under section 22;
( j ) the bond to be executed for removal of liquor fkom manufactory, warehouse, etc., under section 23;
(k) manner of collection of duties of excise under sub-section ( I ) , terms and conditions for collection of fee under sub-section (3), and the calculation of the duty on the quantity of material used or by degree of attenuation of the wash or worl, under clause (a) of sub-section (4) , of sectio1l28;
(0 manner of determination of ex-factory price under sub-section (2), and the manner of declaration of the ex-factory price or maximum retail price under sub-section
(4) , of section 29;
(m) any other declared basis for determination of maximum retail price under section 30;
(n) the returns, forms and the particulars and such other information to be submitted by the licensee under section 35;
(o) the quantity of the liquor to be sold, transported, possessed or bought by the manufacturer and the value thereof under clause V) of sub-section ( I ) of section 36;
@) the period within which any major offence may be referred by the Deputy Commissioner under sub-section (2) of section 6 1 ;
(q) the manner of adjudication by an Adjudicating Officer under sub-section (2) of section 62;
(r) the guidelines for compounding under sub-section (3) and the manner i!
which the liquor, apparatus, vehicle or other materid seized shall be disposed of under sub-section (4) of section 63;
(s) the manner in which any liquor, mahua flov~ers cr molasses and any other confiscated property shail be disposed of under sub-section (5 ) of section 66;
(t) the regulation of movernent, possession arrd sale of molasses, black jaggery, mahua flower, etc., under section 88;
, (u) any other matter which is io be, ur may be przscribcd utldcr this Regulati~n.
Power to r e m w e \. difficu!ties.
Repeal and savings.
Transitory provisions fur excise laws for Dadra a!id Nagar Haveli 26 THE GAZETTE OF INDlA EXTRAORDINMY [PART 11- --
93. Every ruie made tinder this Regulation shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period ofthirty days which may be comprised in one session or in two or more successive sessions, acd if, before the expiry of the session immediately followifig the session orthe successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule.should not be mads, the rule shall thereafter have effect only in such .modified form or be of no effect, as tl.,c- case may be; so, however, that any such modification or annulment shal! be without preiudice to the validity of anything previously done under that mle.