Statutory authority for overtime fee at distilleries upheld; enhanced charge treated as a valid fee for extra working hours.

The amended overtime fee for excise staff stationed at distilleries was upheld as supported by statutory rule-making power under the U.P. Excise Act, 1910 and the distillery rules. Section 41 was treated as authorising the Excise Commissioner to prescribe fees and the manner of fixing them for licences, permits, passes and connected privileges, including charges linked to work beyond normal hours. The levy applied only where the distiller sought extra working hours, and it was not shown to be manifestly unjust, oppressive, or unrelated to the service rendered. The presumption of validity therefore remained unrebutted, and the enhancement was held to be intra vires.

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Issues: Whether the amended overtime fee prescribed for excise staff stationed at distilleries was without statutory backing, arbitrary or excessive, and therefore liable to be struck down as ultra vires.

Analysis: The validity of the impugned enhancement was tested against the scheme of the U.P. Excise Act, 1910 and the distillery rules. Section 41 conferred rule-making power on the Excise Commissioner, including the power to prescribe fees and the manner of fixing them in relation to licences, permits, passes and connected privileges. The overtime charge under the distillery rules was part of the conditions governing operation beyond normal hours and was payable only when the distiller requested extra working hours for increased production. The Court distinguished the precedent relied upon by the petitioners and held that the rule-making power supplied sufficient statutory authority for the levy. The Court further held that the charge was not shown to be manifestly unjust, oppressive or unrelated to the services rendered, and that there was a presumption of validity attaching to the rule. The increase in the prescribed rate was therefore upheld as a permissible fee connected with the privilege of running the distillery beyond normal hours.

Conclusion: The amended overtime fee was held valid and intra vires, and the challenge to the notification failed.

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