Amendment status not verified — confirm the current text below against the official source.
Karnataka State Road Transport Corporation, Bangalore i+. Karnataka State Transport i' Cr. 42L.J . Authority. A.I.R. 1984 Knt. 4 at p. 15: The Food in pecto u. A.I.R. 1995 Gopalati, All. 1420 at 99 1 1783 at p. 1790 (Ker.) (F.B.): Natthu v. Amar Nath AI, Shashi Gupta u. Life Insurance Corporation of India. A.I R. 1995 S.C. 1:367 at p. 1368; State al Levelv. Government of N.C.T. of Delhi. 2000 5LCC. i (t...& S.) 206 : t 1).. 210' 1 15: A.P. SECTION 7 OFTENCES AND PENALTIES SICItON4 7 Iilictiun has me between tsions which nd collcc I ion r, machinery Courts are hargc to tax Dural relation constituted before the new law ca me into force or created by a Dural fact or event takint place before the new law, or any relief or remedy in respect of that right or liability remain unaffected by the new law. Misuse of alcohol--Prohibition ,t9f. --(n Board ofRevenue, Madras v. Associated Pharmaceutical 1ndust ,ies Pet Ltd.. It is clear that the order passed was in order to prevent the misuse of the alcohol and for the purpose of effectively enforcing the prohibiting programme , It was held that such restrictions are unwarranted and they are made only to effectively implement the prohibition policy. The nrisuss, if apprehended, must be prevented by the citiorcernent of the Act and the Rules. Juity no 5. Recovery of sums due to Government .-In respect of the duty ofexcise dtlrstandin.a and auiy other sums of any kind payable to t.lte collecting Goverranc•nt under any of the provisions of this Act or of the titles trade thereunder, the Excise conuuodity Officer cm cowered by the said riilcs to levy such duty or require the payment ofstich SUmS, may deduct the atrrount so payable- front any money B. lihavsar owing to the person from whom such stars may he recoverable or clue, tch not only which may be in his hands -)r under his disposal or control or may recover 2ch of tt:c r' the amount by attachment and sale of dutiable goods belongin r to such Grnr of R se ilrnrs had person: and if the amount payable is not so recovered he may prepare a tnt ttre sons certificate signed by him specifying the amount due from the person liable tonly in the to pay the sum and send to it the Collector of the district in which such ic two firms, person resides or conducts his business, and the said Collector on receipt id the prices of such certificate shall proceed to recover from the said person the amount cal Works to specified therein in the same manner as an arrear of land revenue. aid prcpara Comment of the word The Excise Officer is empowered to attach or sell the dutiable goods for the )reparations ' recover y of dues. act that the 6. Certain operations to be subject to licences .--The Central Government therefore. a may. by notification in the Official Gazette, provide that from such date as is fell under may be specified in the notification, no person shall engage in the produe- tines whist: tion or manufacture of any dutiable goods or of any specified component not capahle pari.s or iugrexlicnis of such goods or of specified container of such goods sitE1errc,fcare, or of label,; (:f such cont:iiiiers except raider the authority and in accordance with the terms and conditions of a licence granted under this Act. of dutiable (2) Every licence under sub-section (1) shall be granted for such area. Ipplied to a if any, for such period, subject to such restrictions and conditfous. and in such goods such form and containing such particulars as may be prescribed. try of excise Comment ivernrnent Control on articles and quantities .---No provision in the statu te even .,:., -sting nent shall. ire a remote manner any control being exercised in relation to the articles to be i]ect of the produced and regarding the quantum that could be manufactured. For understand- turcr of the Ing the import of Sec. 6 the provisions in See. l9 arc not only accessible but provide ler this Act. material which must he considered in determining the scope of Sec. 6. The nature of the rrstrtcttons that can be imposed are clearly spelt out In the two clauses of hat when a sub-section (2) of Sec. 19. They clearly show that these restrictions relate (a) to the tang law It is en place su ing (the pro per levy and r co llection Of may be carried an and (1)) impose (] by the Act. restriction,, t the t light for ast the said the above, it is not possible to understand Sec. 6 as enabling something more being rising out of done by way of control "' p. Ii iS.C