S. B. Sinha, J. - (1.) Leave granted.
(2.) Assistant Salt Commissioner, the appellant herein, is responsible for monitoring production and Supply of salt within his jurisdiction. Salt Commission is attached to the Department of Industrial Policy and Promotion (Salt Desk, Ministry of Commerce and Industry.
(3.) The Parliament enacted Central Excises and Salt Act, 1944 (the Act) to consolidate and amend the law relating to central duties of excise and to salt.;