Pharma Drugs Manufacturing Company v. Excise And Taxation Officer, Jammu
1987-03-13
R.S.PATHAK, RANGANATH MISRA
body1987
DigiLaw.ai
(1) SPECIAL leave granted. (2) HAVING heard learned counsel for the parties, we are not satisfied that there was justification for the respondent recovering the staff charges when granting a licence under the Medicinal and Toilet Preparations (Excise Duties) Act, 1956. The appellant is entitled to an order restraining the respondent from enforcing the notices dated 31/03/1973 and 23/08/1974 and further to the refund of a sum of Rs. 8,956.00 already paid by the appellant for the period 1960-63. We order accordingly. (3) THE appeal is disposed of in these terms. There is no order as to costs.