https://www.taxtmi.com/caselaws?id=40414 A fiscal statute whose pith and substance is the levy and effective collection of excise duty remains within central legislative competence even if it incidentally regulates trade, possession, storage, transport, and security of the taxed commodity. Such incidental overlap with provincial subjects does not invalidate the law. Regulatory restrictions linked to duty collection were held reasonable and protected by Article 19(6), particularly where notice, hearing, and appellate remedies existed. Confiscation, penalty, and fresh security demands under the rule-based scheme were upheld as intra vires because they were authorised by the governing provisions and supported by the factual findings. en-us Mon, 02 Dec 1935 00:00:00 +0530 Fri, 07 May 2010 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40414 A fiscal statute whose pith and substance is the levy and effective collection of excise duty remains within central legislative competence even if it incidentally regulates trade, possession, storage, transport, and security of the taxed commodity. Such incidental overlap with provincial subjects does not invalidate the law. Regulatory restrictions linked to duty collection were held reasonable and protected by Article 19(6), particularly where notice, hearing, and appellate remedies existed. Confiscation, penalty, and fresh security demands under the rule-based scheme were upheld as intra vires because they were authorised by the governing provisions and supported by the factual findings. Case-Laws Central Excise Mon, 02 Dec 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40414