SUNIL KUMAR DHANUKA Vs. STATE OF ODISHA

JUDGEMENT

(1.) By way of these Writ Petitions, the petitioners have mainly challenged the amended provision of Section 2 of the Bihar and Orissa Excise Act, 1915 (for short, 'the Act') by Orissa Act-2 of 1999, the relevant portion of which is reads thus:-

(2.) It is contended that Inclusion of the word 'molasses' in Clause (12-a) after the words "Mohua flower" is in violation of Constitutional provisions, namely, Union List Entry-84 and Entry-8 and Entry-51 of State list which are quoted hereunder for ready reference:-

(3.) In support of his contentions, learned counsel for the petitioner placed strong reliance on the judgment of the Hon'ble Supreme Court in the case of Synthetics and Chemicals Ltd. etc. Vs. State of U. P. and others , 1990 1 SCC 109, wherein the Hon'ble Court, more particularly in paragraphs 53, 54, 65 and 67, observed as under:-