LAWS(JHAR)-2022-3-9

AJAY KUMAR GUPTA Vs. STATE OF JHARKHAND

Decided On March 15, 2022
AJAY KUMAR GUPTA Appellant
V/S
STATE OF JHARKHAND Respondents

JUDGEMENT

(1.) The instant writ petition is filed under Article 226 of the Constitution of India for the following reliefs:

(2.) The brief facts of the case which require to be enumerated herein reads as hereunder:

(3.) The petitioner in the backdrop of such factual aspect has questioned the validity of the provision of Rules 44, 46(2) and 47(11) of the Rules, 2018 claiming to be in the teeth of the provisions contained under the provision of Ss. 44 and 68 of the Bihar Excise Act, 1915, the parent act.