https://www.taxtmi.com/caselaws?id=39954 The Madhya Pradesh Excise Act, 1915 confined excise and countervailing duties to liquor imported, exported, transported, manufactured, cultivated, collected, or issued from a distillery, brewery, or warehouse as authorised by the Act. The rule-making power under section 62 extended only to carrying out the Act and regulating licences and permits, and did not authorise a fresh levy by notification or licence conditions on liquor not actually lifted from the warehouse. A taxing burden cannot be created by subordinate legislation without clear statutory authority. The impugned notification and the resulting demand notices were therefore invalid and not authorised by law. en-us Wed, 19 Aug 1970 00:00:00 +0530 Fri, 08 Aug 2014 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39954 The Madhya Pradesh Excise Act, 1915 confined excise and countervailing duties to liquor imported, exported, transported, manufactured, cultivated, collected, or issued from a distillery, brewery, or warehouse as authorised by the Act. The rule-making power under section 62 extended only to carrying out the Act and regulating licences and permits, and did not authorise a fresh levy by notification or licence conditions on liquor not actually lifted from the warehouse. A taxing burden cannot be created by subordinate legislation without clear statutory authority. The impugned notification and the resulting demand notices were therefore invalid and not authorised by law. Case-Laws Income Tax Wed, 19 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39954