AIR 1960 ASSAM 207 ::ILR (1958) 10 Assam 65

Assam High Court

Hon'ble Judge(s): Sarjoo Prasad , C.J. AND H. Deka , J

(A) Central Excises and Salt Act (1 of 1944) , S.3, S.6, S.7, S.37— Rules u/S.37, R.52, R.178(3-A) - Licence to heir of deceased licensee in actual possession coupled with direction by Excise Authorities stopping clearance of goods - Direction illegal - Scope of proviso to R.178(3-A). Where the petitioner, claiming as heir of the deceased licensee is granted a permit to manufacture tea as the heir in actual possession, the Excise Authorities have no jurisdiction, under the law and the rules framed, to add a direction that even though the petitioner is prepared to pay the excise duty he should not be allowed to clear the goods.(Para 4) All that the proviso to R. 178 (3A) means is that the grant of a licence by the licensing authorities to the person in actual possession of the premises, will not in any manner affect prejudicially the rights of the person who may be ultimately found to be entitled to the premises. The excise authorities have nothing to do with any dispute between the heirs of a deceased licensee inter se, so long as they grant the license to the heir in 'actual possession' of the premises.(Para 5) (B) Constitution of India , Art.226— Other remedy open - No bar to writs where circumstances justify it. ....