2026-VIL-314-CHG
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VAT High Court Cases

Chhattisgarh Molasses Control and Regulation Rules, 2022 - Statutory interpretation, Legislative competence, intoxicating liquor vs non-intoxicant substances - Petitioners challenged the Chhattisgarh Molasses Control and Regulation Rules, 2022 on the ground that they are ultra vires the Constitution as Molasses, which is not an intoxicant and is used for non-intoxicating purposes like cattle feed, gudakhu etc., has been brought under the regulatory framework of the Excise Act - Whether the State government has the legislative competence under the Excise Act to regulate the trade and use of Molasses, which is not an 'intoxicating liquor' or 'excisable article' under the Act, and whether the Rules of 2022 are valid and intra vires the Act - HELD - The Excise Act is a legislation dealing with intoxicating liquor and intoxicating drugs, and Molasses, which is a by-product of the sugar industry and is not fit for human consumption in its raw form, cannot be equated with 'intoxicant', 'intoxicating liquor' or 'excisable article' as defined under the Excise Act. Bringing Molasses within the regulatory fold of the Excise Act, without statutory backing, amounts to over-extension of legislative power by the State - The expression "any other base" used in Section 8(c) of the Excise Act cannot be stretched to include Molasses in its raw, non-intoxicant form, as that would override the definition provisions, expand the Act beyond its object, and violate settled principles of statutory interpretation. Further, the Rules of 2022 extend control to non-intoxicant uses, impose licensing and duty, and regulate ordinary trade activity, which clearly travels beyond the scope of the Excise Act and is therefore ultra vires. The Chhattisgarh Molasses Control and Regulation Rules, 2022 are ultra vires the Constitution - The writ petitions are allowed
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