Law: Punjab Excise Act, 1914

Section: 9

Letters Patent Appeal under Clause 10 of the letters patent against the decree and , dated the 18th April 1952, passed by M. R. Kayani, of the High Court of judicature at Lahore, in Regular Second Appeal No. 377 of 1951, (reported as P L D 1952 Lah. 430). (Punjab Excise Act (I of 1914)]......S 9---Excise Commis­sioner-Appointment-Effective only from date of notification in Gazette. Section 9 of the Excise Act cannot hit mean that the appointment of an Excise Commissioner is to be effective from the date of the publication of a notification in the Official Gazette in that behalf and if the order of appointment was made on a date earlier than the one on which the notification was gazetted, the appointment will be deemed to be from the date of the notification and not from that of the order. What the section means is that the Provincial Government may or may not appoint an Excise Commissioner, but if it does appoint one, it must do so by a notification and no other means would be valid in law. Nazir Ahmad v. King-Emperor A I R 1936 P. C. 253 ref. (b) Opium Act (I of 1878), S. 23-Recovery of duty or fee imposed under Act "as if it were arrear of land revenue"-Whether Civil Court has jurisdiction to entertain suit on question of---Punjab Land Revenue Act (XVII of 1887), S. 158 (2) (xiv)--­Punjab Opium Orders, Rule 2166. Before the jurisdiction of Civil Courts is barred with regard to a demand made under section 23 of the Opium Act, it must be established that the arrear of fee or duty sought to be recovered was imposable under the Act or a rule made thereunder, but if it is established that the duty or fee did not fall within the four corners of the Opium Act, 1878, the jurisdiction of Civil Courts cannot be taken away. It is well settled that ouster of jurisdiction of Civil Courts, which are Courts of general jurisdiction, is not to be readily inferred and those Courts wilt be presumed to have jurisdiction unless it has been taken away by Blear words or necessary implication. If, therefore, the plaintiff in the opium case can show that the fee or duty which the Government want to recover from him as an arrear of land revenue under section 23 of the Opium Act was…

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