HIRALAL Vs. COMMISSIONER EXCISE UDAIPUR

JUDGEMENT

(1.) THIS revision has been filed against the order of the Excise Commissioner, Rajasthan, Udaipur dated 3-4-68 u/s 9 A of the Rajasthan Excise Act, 1950 read with Rajasthan Excise, Rules, 1956, and rule 28 of the Rajasthan Opium Rules, 1959, read with Rule 10 of the Rajasthan Opium (Lanced Poppy Heads) Rules, 1960.

(2.) A preliminary objection has been raised on behalf of the State that no revision lies to the Board of Revenue against the order of the Excise Commissioner under the Opium Act and Rajasthan Opium (Lanced Poppy Heads) Rules, 1960.