interfered with
1241
certain orders made by the Excise Appellate Authority under
the Assam Excise Act as being in excess of its jurisdiction ... Bengal and Assam Excise Act,
1910 (E. B. and Assam Act I of 1910) (hereinafter referred
to as the Act). They raise certain common questions
Assam Revenue
Tribunal (Transfer of Powers) Act, 1948 (Assam Act No. 4 of
1948) which is hereinafter referred to as " the 1948 Act ... Excise Act 1910 (E.B. aild
Assam Act 1 of 1910) which is hereinafter called " the 1910
Act." It is an Act
ACT:
Eastern Bengal and Assam Excise Act (1 of 1910), s. 19 and
Rules made thereunder, r. 93-Government's power to refuse
tender ... Rules framed under the Eastern
Bengal and Assam Act No. 1 of 1910 (Eastern Bengal and Assam
Excise Act, 1910 ) (to be hereinafter referred
Governor by notification extended
thereby the Eastern Bengal and Assam Excise Act, 1910 , which
was one of the laws in the schedule to the Regulation ... September 1961 extending the Excise Act had no effect.
Consequently, there was, according to the High Court, no
Excise Act validly in force
Act.
The Prohibition and Excise laws in force in other States
contain provisions substantially similar to those contained
in the Punjab Excise Act . Several Acts ... Bombay Abkari Act 1878: the
Bombay Prohibition Act 1949; the Bengal Excise Act -, of 1878
and 1909; the Madras Abkari Act 1886; the Laws
revenue authorities under the provisions of Eastern Bengal
and Assam Excise Act, 1910 . The dispute was between the
rival claimants who had tendered ... orders passed
by the appropriate authorities under the Eastern Bengal and
Assam Excise Act, 1910 although in that case two decisions
of this Court
method of doing an administrative or
executive act and a judicial or quasi-judicial act."
This statement is practically in accord with the first ... context of the provisions of Eastern Bengal and Assam Excise
Act, 1910 (I of 1910), considered the scope of the concept
of 'judicial act
Nath Bora & Another v. The Commissioner of Hills
Division and Appeals, Assam, & Ors. (1) this Court had to
consider whether the jurisdiction ... decision of the appellate authority constituted
under the Eastern Bengal and Assam Excise Act, 1910 (E. B.
& Assam Act 1 of 1910). The scheme
Bombay Abkari Act 1878; the Bombay Prohibition
Act 1949, the Bengal Excise Acts of 1878 and 1909;
the Madras Abkari Act 1886;
142
the Laws ... Rules contained in the Excise Manual
United Province, the Eastern Bengal and Assam
Excise Act 1910; the Bihar and orissa Excise Act
1915; the Cochin
which were available to appellate authorities under the
Eastern Bengal and Assam Excise Act were coextensive with
the powers of the primary authorities. In coming
