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PETITIONER: COOVERJEE B. BHARUCHA
Vs.
RESPONDENT: THE EXCISE COMMISSIONER ANDTHE CHIEF COMMISSIONER, AJMER,AND
DATE OF JUDGMENT: 13/01/1954
BENCH: MAHAJAN, MEHAR CHAND (CJ) BENCH: MAHAJAN, MEHAR CHAND (CJ) MUKHERJEA, B.K. BOSE, VIVIAN HASAN, GHULAM JAGANNADHADAS, B.
CITATION: 1954 AIR 220 1954 SCR 873 CITATOR INFO : D 1954 SC 728 (20) R 1958 SC 398 (8) R 1960 SC 424 (6,11) R 1960 SC 430 (15,16) R 1960 SC 554 (6) R 1965 SC1107 (49,52) E 1967 SC1368 (11) MV 1967 SC1512 (53,68) R 1972 SC1816 (16,17) R 1974 SC 651 (11) R 1975 SC 360 (13,14,15,16,17,35,37) R 1975 SC1121 (39,45,51,53,59) RF 1975 SC2008 (25) R 1977 SC 722 (29) RF 1978 SC1457 (64) R 1979 SC 25 (20) RF 1980 SC 614 (14,15) E&R 1985 SC1676 (2) RF 1988 SC 771 (5) RF 1990 SC1927 (28,60,73,74) RF 1992 SC1256 (14)
ACT: Constitution of India, art. 19 (1) (g)-Excise Regulation I of 1915-Whether ultra vires art. 19 (1) (g)-Reasonable restrictions under art. 19 (6)-Charge of fee-Whether in the nature of tax.
HEADNOTE: Held, (i) that with reference to Excise Regulation I of 1915 for the purpose of determining reasonable restrictions within the meaning of art. 19 (6) of the Constitution on the right given ...