PHARMA DRUGS MANUFACTURING COMPANY Vs. EXCISE AND TAXATION OFFICER JAMMU
LAWS(SC)-1987-3-24
SUPREME COURT OF INDIA
Decided on March 13,1987

Pharma Drugs Manufacturing Company Appellant
VERSUS
Excise and Taxation Respondents

JUDGEMENT

- (1.) Special leave granted.
(2.) Having heard learned counsel for the parties, we are not satisfied that there was justification for the respondent recovering the staff charges when granting a licence under the Medicinal and Toilet Preparations (Excise Duties) Act, 1956. The appellant is entitled to an order restraining the respondent from enforcing the notices dated 31/03/1973 and 23/08/1974 and further to the refund of a sum of Rs. 8,956. 00 already paid by the appellant for the period 1960-63. We order accordingly.
(3.) The appeal is disposed of in these terms. There is no order as to costs.;


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