KANHAIYA LAL Vs. STATE OF RAJASTHAN AND ORS.

JUDGEMENT

(1.) HEARD learned Counsel for the parties.

(2.) THROUGH this petition, the petitioner has challenged the vires of Section 54(KA) and Sub -sections (4) to (9) of Section 69 of the Excise Act as well as Section 9 -B which was incorporated in the Act of 1950 by amendment and consequently the demand raised in exercise of the power by the Excise Commissioner is sought to be quashed.

(3.) IN view thereof this petition fails and is hereby dismissed.