G. Mehrotra, C.J. - (1.) BY these petitions the validity of the United Khasi -Jaintia Hills District (Application of Laws) Regulation, 1952 (Regulation No. V of 1952) and the notification issued by the Governor of Assam in the year 1961 under the said Regulation has been challenged
(2.) BRIEFLY the facts are that the Petitioners are residents of the United Khasi and Jaintia Hills District. They posses still for preparation of liquor from millet, The Petitioners obtained some permits from one for Manik who was the Siem of Mylliem. The Petitioners received an order passed by the Superintendent of Excise, United Khasi and Jaintia Hills to the effect that as the permits were from the unauthorised person inasmuch as Mr. for Manik was not a duly appointed Siem of Mylliem, those permits could not be renewed and further that the Petitioners should stop their still with immediate effect. The permits granted by the acting Siem were, however, not disturbed. The acting Siem, according to the Petitioners, had been realising excise duty or fee or tax from the still producing liquor. The letter sent by the Superintendent of Excise, United Khasi and Jaintia Hills says that the application of the Petitioner for renewal of his still license cannot be considered as he was producing liquor under an invalid license issued by unauthorised persons and the Petitioner was asked to stop distilling liquor immediately. In the counter -affidavit It is staled that the order was in fact passed by the Deputy Commissioner It was only communicated to the Petitioners by the Superintendent of Excise, United Khasi -Jaintia Hills, Shillong.
(3.) MAINLY the point raised by the Petitioners is that the Eastern Bengal and Assam Excise Act, 1910 has not been extended to the United Khasi -Jaintia Hills District and as such there is no provision of law under which the Petitioners can be restrained from producing liquor and that the acting Siem had no power of realising excise duty from the Petitioner. It is necessary to set out the back -ground under which the notification dated the 8th September 1901 has In -ill issued by the Governor of Assam extending the provisions of the Eastern Bengal and Assam Excise Act, 1910 to the United Khasi Jaintia Hills District.;