STATE OF MYSORE Vs. D CAWASJI AND COMPANY:M GOVINDAPPA

JUDGEMENT

(1.) THE majority Judgment of the court was delivered by

(2.) UNDER the Mysore Excise Act, 1901, the government of the State was authorised to grant exclusive privilege of selling by retail Indian made liquor on such conditions and for such period as the government deemed fit, and to levy duty on manufacture and sale of alcoholic liquor. In exercise of that power the government of Mysore framed rules regulating sale of "excise privileges". In the Note to Rule 23 in respect of toddy, "tree ax", "treerent" and "shop-rent" were chargeable at the rate of 9 pies per rupee.

(3.) THE Mysore Excise Act, 1901, was repealed and replaced by the Mysore Excise Act, 1965. But no substantial alteration was made in the scheme of levy of excise revenue under the new Act. <PG>713</PG>