COLLECTOR OF CENTRAL EXCISE Vs. BINNY LTD

JUDGEMENT

(1.) K .A, Swami, J 1. These appeals are preferred against the order dated 29 -9 -1983 passed in W.P.No. 1407 and 1653/1977. The appellants herein were respondents 1 and 2 and the respondent herein was the petitioner in the Writ Petitions. In this Judgment, the parties will be referred to with reference to the position they enjoyed in the Writ Petitions.

(2.) THE learned Single Judge has allowed the Writ Petitions and has quashed the demand notice dated 20 -12 -1976 bearing No. Cess/76/1632 and also the demand notice dated 30 -8 -1976 bearing No. C.Ex/8/76/1115 and also the order dated 20 -12 -1976 bearing No. Cess/76/1632 passed by the 2nd respondent produced as Annexure -H.

(3.) THE petitioner -Mill is situated at Bangalore. Therefore, the learned Single Judge has held that the Indian Cotton Cess Act, 1923 (hereinafter referred to as the '1923 Act') was not in force in the erstwhile State of Mysore until it was adopted by the Part -BState Laws Act 1951 (Central Act 3 of 1951) which came into force from 1 -4 -1951. Therefore, it is held by the learned Single Judge that the 1923 Act couldnot have been enforced in the erstwhile State of Mysore until 1 -4 -1951. We are of the view that the learned Single Judge is right in holding that the 1923 Act couldnot have been enforced or applied to the petitioner prior to 1 -4 -1951 because the 1923 Act was not in force in the erstwhile State of Mysore as it came to beadopted and extended to the erstwhile State of Mysore only with effect from 1 -4 -1951 by the Part B State Laws Act, 1951.