Consumer Protection Act, 1986, Section 2 -- Maruti car - Booked for running as Taxi - Rebate in Central Excise Duty - Complaint for refund of Central Excise Duty - In order to avoid controversy complainants directed to send all papers once again - Assistant Collector of Central Excise to decide the matter regarding refund in accordance with law...........
Excise contracts -- It is nearly impossible to recover any arrears after the event - Huge loss to State - Court has to exercise its power to see that undertaking by parties are complied with - Adequate deposits and securities have to be provided and provisions cannot be ignored or violated...........
Excise contracts -- Writ jurisdiction of High Court - High Court Judge not keeping in view the norms governing the exercise of writ jurisdiction - Orders passed by Single Judge are set aside and writ dismissed - Held, violation of undertaking amounts to contempt of Court and Court must try to repair the damage -High Court to initiate appropriate proceedings for enforcing..........
Contract Act, 1872, Section 23, Punjab Excise Act, 1914, Section 27 -- The provision of S.27 Punjab Excise Act is mandatory - Contract for sale or possession of liquor by a person of less than 25 years of age is prohibited - Any contract in violation of the provision is void and thus unenforceable...........
Punjab Gram Panchayat Act, 1992, Section 26 -- As in Haryana - Resolution once passed by Gram Panchayat in terms of provisions of Section 26- Shall remain in force in future - No liquor vend can be established within territory of Gram Panchayat thereafter unless condition of Clause (5) of Punjab Intoxicating License and Sale Orders 1956, obtained and are satisfied - Gram..........
Punjab Gram Panchayat Act, 1992, Section 26(3) -- Proviso - Government is deciding authority in regard to resolution of Gram Panchayat being binding or not- Has to afford opportunity of hearing to Gram Panchayat - Power of Government in Proviso not of Appellate Officer - Opinion of Excise and Taxation Commissioner - Only tentative and not a decision - Government to resolve..........
Punjab Gram Panchayat Act, 1992, Section 26(3) -- Proviso - Before forming opinion ignoring resolution of Gram Panchayat to enforce prohibition - Duty of Excise and Taxation Commissioner to hear Gram Panchayat...........
Punjab Gram Panchayat Act, 1992, Section 26 -- Gram Panchayat given power to enforce prohibition - To take away binding effect of resolution of Gram Panchayat to enforce prohibition - Opinion to be recorded by Excise and Taxation Commissioner - If no such opinion to record - Subsection (3) of Section 26 requires Excise and Taxation Commissioner to obey resolution of Gram..........
Punjab Gram Panchayat Act, 1992, Section 6(5)(b) -- Term "moral turpitude" - Neither defined anywhere nor possible to define it in a concise manner - Essentially dependent on facts in a given case - Anything done contrary to justice, honesty and principle of good morals - Fall within connotation of moral turpitude - Election challenged on ground of conviction of offence..........
Punjab Gram Panchayat Act, 1992, Section 26 -- Sub-section (L) directory and not mandatory - Resolution passed by Gram Panchayat a few days after 30th September and received in office of Excise and Taxation Commissioner before 31st October - Binding on Excise and Taxation Commissioner - Intention of Legislature in laying down a specific period (commencing on 1st April and..........
