(1) Any Government Corporation or Government company or Government agency or any autonomous body owned or controlled by the Government referred to in sub-section (1) of section 6, is aggrieved by the order of the Administrator may file an appeal to the High Court.
Power of Excise Commissioner to rectify mistakes apparent from record.
Revision of orders by Excise Commissioner.
Deposit of duty or fee demanded or penalty of fine levied, pending appeal.
Appeal to High Court.
22 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— Sums due to be paid notwithstanding appeal before 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 Government 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 be
(a) filed within a period of sixty days from the date on which the order appealed against is received by the Government or the other party;
(b) accompanied by a fee of ten per cent. of the 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 shall 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 the Excise Commissioner, by reason of a decision of such question of law as is referred to in sub-section (2).
(8) An Appeal under this section shall be heard by a bench of not less than two judges of the High Court, and shall be decided in accordance with the opinion of such judges or of the majority, if any, of such judges.
(9) Where there is no such majority, the judges shall state the point of law upon which 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 have heard the cases including those who first heard it.
(10) Save as otherwise provided in this section, the provisions of the Code of Civil Procedure, 1908, relating to the appeals to the High Court shall as far as may be, apply in cases of appeal under this section.
91. Notwithstanding that an appeal has been preferred to the High Court, sums due to the Government as a result of an order passed by the Excise Commissioner shall be payable in accordance with the order so passed:
Provided that nothing contained in this section or Chapter shall affect the inherent powers of the High Court for granting stay on the recovery of such amount.
5 of 1908.
Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 23
CHAPTER VIII MISCELLANEOUS
92. Every person, who manufactures or sells any liquor under a licence granted under this Regulation, shall
(a) supply himself with such measures, weights and instruments as the Excise Commissioner may specify in this behalf, and keep the same in good condition; and
(b) on the requisition of any Excise Officer, at any time to measure, weight or test any liquor in his possession in such manner as the said Excise Officer may require.
93. The Administrator may, by notification, declare as to what shall be deemed to be liquor for the purposes of this Regulation or the rules made thereunder.
94. The Administrator may issue such order and take such measures as may be deemed appropriate to regulate drinking of liquor or to enforce prohibition of such drinking in the whole or any part of the Union territory.
95. The Administrator may make rules to regulate movement, possession and sale of molasses, black jaggery, mahua flower, etc., indicating terms and conditions as are necessary and expedient to prevent their misuse for illicit distillation.
96. 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.
97. The Administrator may, by notification, declare in respect of the whole of the Union territory or to any local area comprised therein, as regards to purchasers generally or any specified class of purchasers and generally or for any specified occasion, the maximum or minimum quantity, or both, of a liquor, which for the purposes of this Regulation, may be sold by retail and by wholesale.
98. No suits for damages shall lie in any Civil Court against the Administrator or any officer or person for any act done in good faith, or ordered to be done in pursuance of this Regulation or of any other law for the time being in force relating to excise revenue.