Supreme Court of India
Shree Krishna Gyanoday Sugar Ltd. v. State of Bihar
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From the headnote
Excise Law: Bihar and Orissa Excise Rules, 1919 : Rule 9. Excise staff and establishment "to the charge of a distillery''-Power of coriunissioller to appoint alld levy establishment cost Oil distillery-Held: llot ultra vires the provisions of Act-Power could be traced to S. 38(1)(a)(ii) r/w. sub-sections (J)(a) Gild 9(i) & (ii) of Act-Bihar excise Act, 1915, S. 38( l)(a), 90(i)(a) & (9), 13, 15 and 49. Rule 9 (first pmt)-Excise officers and establishment "to the charge of a distillery''-Appointment oHfeid : words "to the charge of a distillery" meant to be ill charge or control of distille1y…
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