Supreme Court · 1975 INSC 42 · Decided 20 February 1975
M. K. Papiah & Sons v. The Excise Commissioner & ANR.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 42 · [1975] 3 S.C.R. 607
- Case number
- CIVIL APPEAL No. 1883/1969
- Decided
- 20 February 1975
- Bench
- KUTTYIL KURIEN MATHEW, V.R. KRISHNA IYER, P.K. GOSWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
F G H 607 M. K. P APIAH & SONS v. THE EXCISE COMMISSIONER & ANR. February 20, 1975 [K. K. MATHEW, V. R. KIUSHN.\ IYER AND P. K. GOSWAMI, JJ.J .Mvsore Excise Act, 1965, Sections 16, 22 and 23 read with Mysore Excise (D1.ml/ery and W~rehouse) Rules, 1967 and with Mysore Excise (Excise Act, 1965, Secs. 22 and 71- Dc/egotion of power to fi.t rates o.f excise duty I~ G?vemment by making rules-Legislarure, if has abdi­ cated Its essen11a/ leu1s/at1re functwn-Rule-making power, whether provides the necessary check. Karna/aka Sales Tax Act. 1957. Secs. 2, 5' and 19-Levy
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