{"id":202448,"date":"1970-08-19T00:00:00","date_gmt":"1970-08-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bimal-chandra-ranerjee-vs-state-of-madhya-pradesh-on-19-august-1970"},"modified":"2019-03-10T02:17:57","modified_gmt":"2019-03-09T20:47:57","slug":"bimal-chandra-ranerjee-vs-state-of-madhya-pradesh-on-19-august-1970","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bimal-chandra-ranerjee-vs-state-of-madhya-pradesh-on-19-august-1970","title":{"rendered":"Bimal Chandra Ranerjee vs State Of Madhya Pradesh on 19 August, 1970"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Bimal Chandra Ranerjee vs State Of Madhya Pradesh on 19 August, 1970<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1971 AIR  517, \t\t  1971 SCR  (1) 844<\/div>\n<div class=\"doc_author\">Author: K Hegde<\/div>\n<div class=\"doc_bench\">Bench: Hegde, K.S.<\/div>\n<pre>           PETITIONER:\nBIMAL CHANDRA RANERJEE\n\n\tVs.\n\nRESPONDENT:\nSTATE OF MADHYA PRADESH\n\nDATE OF JUDGMENT:\n19\/08\/1970\n\nBENCH:\nHEGDE, K.S.\nBENCH:\nHEGDE, K.S.\nSHAH, J.C.\nGROVER, A.N.\n\nCITATION:\n 1971 AIR  517\t\t  1971 SCR  (1) 844\n 1970 SCC  (2) 467\n CITATOR INFO :\n D\t    1975 SC2008\t (33)\n F\t    1976 SC 633\t (2,6)\n D\t    1976 SC2020\t (12)\n F\t    1976 SC2237\t (14,15)\n RF\t    1980 SC2018\t (16)\n RF\t    1987 SC 993\t (10,13)\n RF\t    1991 SC 735\t (8,9)\n R\t    1992 SC1393\t (8,9)\n\n\nACT:\nMadhya Pradesh Excise Act (M.P. 2 of 1915), ss. 25, 26,\t 27,\n62(1)  and  62(2)  cls. (d) and\t (h)--Condition\t in  licence\nprescribing   minimum  liquor  to  be  purchased  from\t the\nGovernment  and payment of excise duty on liquor  not  taken\ndelivery of--Validity.\n\n\n\nHEADNOTE:\nThe  appellants\t were  excise  contractors.   In   purported\nexercise of its powers under cls. (d) and (h) of s.62(2)  of\nthe Madhya Pradesh Excise Act 9 1915, which confers power on\nthe  State  Government to make rules, the  State  Government\nintroduced  a  condition in the licences of  the  appellants\nprescribing  the  minimum  quantity  of\t liquor\t which\t the\nappellants  should  purchase  from the\tGovernment  and\t the\ncompulsory payment of excise duty on the quantity of  liquor\nwhich they failed to take delivery of.\tThe State Government\nissued notices demanding the duty.\nOn the question of their validity,\nHELD  :\t Assuming the power to tax can be delegated  to\t the\nexecutive,  no tax can be imposed by any bye-law or rule  or\nregulation  unless the statute under which  the\t subordinate\nlegislation  is\t made specially authorises  its\t imposition.\n[850 C-D]\nIn the present case, the Legislature has levied excise\tduty\nor countervailing duty only on the excisable articles  which\nhave   been   either   imported,   exported,\ttransported,\nmanufactured,  cultivated  or collected\t under\tany  licence\ngranted\t under\ts.13, or manufactured in any  distillery  or\nbrewery established or licensed under the Act; and the State\nGovernment has not been empowered to levy any duty on liquor\nwhich the contractors failed to lift.  Therefore, the  State\nGovernment  was exercising a power which it did not  possess\nand  hence the rule imposing the, condition in the  licences\nand the demand notices are invalid. [849 H; A-C]\n\n\n\nJUDGMENT:\n<\/pre>\n<p>CIVIL APPELLATE JURISDICTION  Civil Appeals Nos. 2214<br \/>\nof 1969 and 308 of 1970.\n<\/p>\n<p>Appeals from the judgments and orders dated April 9, 1965 of<br \/>\nthe  Madhya Pradesh High Court in Misc.\t Petitions Nos.\t 426<br \/>\nand 524 of 1964 respectively.\n<\/p>\n<p>M.   C.\t Chagla,  R. A. Roman and S. S.\t Khanduja,  for\t the<br \/>\nappellant (in C.A. No. 2214 of 1969).<br \/>\nR.   A. Roman, S. S. Khanduja and N. K. Shejwalkar, for\t the<br \/>\nappellants (in C.A. No. 308 of 1970).<br \/>\nI. N. Shroff, for the respondents (in both appeals).<br \/>\nThe Judgment of the Court was delivered by<br \/>\nHegde, J. These appeals by certificates granted by the\tHigh<br \/>\nCourt  of  Madhya  Pradesh raise common\t questions  of\tlaw.<br \/>\nHence we propose to dispose them of by a common order.\n<\/p>\n<p><span class=\"hidden_text\">845<\/span><\/p>\n<p>The appellants herein are excise contractors.  They are\t the<br \/>\nsuccessful  bidders for some of the shops in Madhya  Pradesh<br \/>\nfor the financial year 1964-65.\t The sale memorandum on\t the<br \/>\nstrength  of  which  auction was held  intimated that  the<br \/>\nsuccessful  bidders will have to sell a\t prescribed  minimum<br \/>\nquantity  of liquor in their shops and if they fail to\ttake<br \/>\ndelivery of the prescribed minimum quantity of liquor,\tthey<br \/>\nwill have to pay excise duty on the quantity of liquor which<br \/>\nthey  failed  to  take delivery.  On  March  20,  1964,\t the<br \/>\nGovernment  in\tthe purported exercise of its  powers  under<br \/>\ncls. (d) and (h) of s. 62 of the Madhya Pradesh Excise\tAct,<br \/>\n1915  (Act 11 of 1915) (the hereinafter referred to  as\t the<br \/>\nAct) issued the notification No. 144401089\/V-SR amending the<br \/>\nrules  published  on  January 7,  1960.\t  This\tnotification<br \/>\nprescribed  that the conditions mentioned therein should  be<br \/>\ninserted  in  the licences to be issued\t to  the  successful<br \/>\nbidders.   At  present we are only concerned with  cl.\t2(C)<br \/>\nthereof.  That clause reads<br \/>\n\t      &#8220;The  minimum quantity for taking issues\tfrom<br \/>\n\t      the  Warehouse  for sale is fixed at  3213  p.<br \/>\n\t      liters spiced spirit and 25940 p. liters plain<br \/>\n\t      spirit.\tYou  shall be liable  to  make\tgood<br \/>\n\t      every month the deficit of monthly average  of<br \/>\n\t      the  total minimum duty on or before the\t10th<br \/>\n\t      day of each month following the month to which<br \/>\n\t      the deficit duty relates.&#8221;\n<\/p>\n<p>The   appellants  are  challenging  the\t validity  of\tthis<br \/>\nnotification.\n<\/p>\n<p>An excise licensee in Madhya Pradesh as in other places\t has<br \/>\nto  meet  three\t charges  namely  (1)  he  has\tto  pay\t the<br \/>\nprescribed  licence  fee  for  obtaining  the  privilege  of<br \/>\nvending liquor in a shop (2) he has to pay the price of\t the<br \/>\nliquor\tpurchased  by  him generally the  Government  has  a<br \/>\nmonopoly of liquor manufacture and (3) he has to pay  excise<br \/>\nduty on the liquor purchased by him.<br \/>\nIn  this  case there is no dispute that the  appellants\t had<br \/>\npaid  the  prescribed licence fee, the price of\t the  liquor<br \/>\npurchased  by  them and also the duty on  the  liquor  taken<br \/>\ndelivery  of by them.  The dispute centers round  the,\tduty<br \/>\nrequired to be paid by them under the impugned clause in the<br \/>\nnotification  of  March 20, 1964 referred to  earlier.\t The<br \/>\ncontroversy is whether the said clause is valid in law.<br \/>\nThe Government of Madhya Pradesh have issued demand  notices<br \/>\non  the\t appellants demanding the duty said to be  due\tfrom<br \/>\nthem  as per the impugned clause in the\t notification.\t The<br \/>\nappellants have challenged the validity of these notices  as<br \/>\nwell.\n<\/p>\n<p>It  is contended on behalf of the appellants that   excise<br \/>\nduty  is  a tax.  The same can be levied on the basis  of  a<br \/>\nvalid law.  No<br \/>\n<span class=\"hidden_text\">846<\/span><br \/>\ntax can be levied on the basis of a contract nor can tax  be<br \/>\nlevied by executive orders.  Tax can  only be levied by the<br \/>\nlegislature.\tHence  the  fact  that\tcl.  2(C)   in\t the<br \/>\nnotification  of March 20, 1964 has been made a part of\t the<br \/>\nlicence condition is immaterial.  It was contended that\t the<br \/>\nquestion  for decision is whether the Government  of  Madhya<br \/>\nPradesh was entitled to amend its rules and add the impugned<br \/>\nclause as a part of the licence conditions.<br \/>\nThe  scheme  of the Act is similar to the  scheme  of  other<br \/>\nexcise\tActs in this country.  In the Act Excise Duty&#8217;\tand<br \/>\n&#8220;countervailing\t duty&#8221; have been defined [in s.\t 2(6-A)]  as<br \/>\nmeaning any, such excise duty or countervailing duty, as the<br \/>\ncase  may be, as is mentioned in Entry 51 of List II in\t the<br \/>\nSeventh Schedule to the Constitution, which entry reads<br \/>\n\t      &#8220;Duties  of  excise  on  the  following  goods<br \/>\n\t      manufactured  or\tproduced in  the  State\t and<br \/>\n\t      countervailing  duties  at the same  or  lower<br \/>\n\t      rates   on  similar  goods   manufactured\t  or<br \/>\n\t      produced elsewhere in India :-\n<\/p>\n<p>\t      (a)   alcoholic liquors for human consumption;\n<\/p>\n<p>\t      (b)   opium,  Indian hemp and  other  narcotic<br \/>\n\t      drugs and narcotics;\n<\/p>\n<p>\t      but   not\t including  medicinal\tand   toilet<br \/>\n\t      preparations   containing\t  alcohol   or\t any<br \/>\n\t      substance included in subparagraph (b) of this<br \/>\n\t      entry.&#8221;\n<\/p>\n<p>\t      In  view of this entry the State is  competent<br \/>\n\t      to levy excise duty only on goods manufactured<br \/>\n\t      or  produced  in the  State.   The  expression<br \/>\n\t      &#8220;export&#8221;\tis defined in s. 2(9) of the Act  as<br \/>\n\t      meaning  to  take out of the  State  otherwise<br \/>\n\t      than across customs frontier as defined by the<br \/>\n\t      Central  Government.  The term manufacture  is<br \/>\n\t      defined in s. 2 (14).  It reads<br \/>\n\t      manufacture&#8217;  includes every  process  whether<br \/>\n\t      natural or artificial by which any  intoxicant<br \/>\n\t      is    produced\tor   prepared\t and\talso<br \/>\n\t      redistillation  and  every  process  for\t the<br \/>\n\t      rectification,\tflavouring,   blending\t  or<br \/>\n\t      colouring of liquor.&#8221;\n<\/p>\n<p>The word &#8220;transport&#8221; is defined in s. 2 (19) to mean to move<br \/>\nfrom one place to another within the State.<br \/>\nThe  excise duty is a duty on Manufacture or production\t and<br \/>\ncountervailing\tduty is a tax imposed on excisable  articles<br \/>\nbrought\t into  the State from other parts  of  the  country.<br \/>\nChapter\t V  of\tthe Act deals with Duties  and\tFees.\tThat<br \/>\nChapter contains four sections viz. ss. 25, 26, 27 and\t27A.<br \/>\nSection\t 25 deals with duty on excisable articles.   Section<br \/>\n26 prescribes the ways of levying<br \/>\n<span class=\"hidden_text\">847<\/span><br \/>\nsuch  duty.   Section 27 provides for payment for  grant  of<br \/>\nleases licence fee.  Section 27A saves the duties that\twere<br \/>\nbeing levied at commencement of the Constitution.  Herein we<br \/>\nare not concerned with S. 27-A.\n<\/p>\n<p>\t      Section 25 reads<br \/>\n\t      Duty  on\texcisable articles :-(1)  An  excise<br \/>\n\t      duty or a countervailing duty as the case\t may<br \/>\n\t      be, shall, if the State Government so<br \/>\n\t      direct, be levied on excisable articles-\n<\/p>\n<p>\t      (a)   imported; or\n<\/p>\n<p>\t      (b)   exported; or\n<\/p>\n<p>\t      (c)   transported; or\n<\/p>\n<p>\t      (d)   manufactured,  cultivated  or  collected<br \/>\n\t      under any<br \/>\n\t\tlicence granted under s. 13; or\n<\/p>\n<p>\t      (e)   manufactured    in\t  any\t  distillery<br \/>\n\t      established,  or\tany  distillery\t or  brewery<br \/>\n\t      licensed under this Act;\n<\/p>\n<p>\t      Provided that it shall be lawful for the State<br \/>\n\t      Government  to  exempt any  excisable  article<br \/>\n\t      from any duty to which the same may be  liable<br \/>\n\t      under this Act.\n<\/p>\n<p>\t      (2)   Duty  may be imposed  under\t sub-section<br \/>\n\t      (1) at different rates according to the places<br \/>\n\t      to  which\t any  excisable\t article  is  to  be<br \/>\n\t      removed  or  according  to  the  strength\t and<br \/>\n\t      quality of such article.\n<\/p>\n<p>\t      (3)   Notwithstanding  anything  contained  in<br \/>\n\t      subsection  (1)  duty  shall  not\t be  imposed<br \/>\n\t      thereunder  on  any  article  which  has\tbeen<br \/>\n\t      imported\tinto India and was liable, on  such<br \/>\n\t      importation,  to\tduty under the\tSea  Customs<br \/>\n\t      Act,  VIII of 1878 or the Indian\tTariff\tAct,<br \/>\n\t      VIII of 1894.&#8221;\n<\/p>\n<p>\t      Under    this   section\texcise\t  duty\t  or<br \/>\n\t      countervailing   duty   can  be\timposed\t  on<br \/>\n\t      excisable\t  article  when\t they\tare   either<br \/>\n\t      imported\t or  exported  or   transported\t  or<br \/>\n\t      manufactured  or cultivated or  collected\t and<br \/>\n\t      not otherwise.\n<\/p>\n<p>\t      Section  26 deals with the manner\t of  levying<br \/>\n\t      the duty.\t It says<br \/>\n\t      &#8220;Subject\tto such rules regulating  the  time,<br \/>\n\t      place  and manner as the State Government\t may<br \/>\n\t      prescribe,  such duty shall be levied  ratably<br \/>\n\t      on the quantity of exisable article  imported,<br \/>\n\t      exported,\t    transported\t    collected\t  or<br \/>\n\t      manufactured  in or issued from a\t distillery,<br \/>\n\t      brewery or warehouse.\n<\/p>\n<p><span class=\"hidden_text\">\t      848<\/span><\/p>\n<p>\t      Provided that<br \/>\n\t      (1)   duty may be levied-\n<\/p>\n<p>\t      (a)   on intoxicating drugs by an acreage rate<br \/>\n\t      levied on the cultivation of the hemp plant or<br \/>\n\t      by a rate charged on the quantity collected;\n<\/p>\n<p>\t      (b)   on\tspirit or bear manufactured  in\t any<br \/>\n\t      distillery  established or any  distillery  or<br \/>\n\t      brewery licensed- under this&#8217; Act-\n<\/p>\n<p>\t      (i)   in\taccordance with such scale of  equi-<br \/>\n\t      valents\tcalculated   on\t the   quantity\t  of<br \/>\n\t      materials\t  used,\t  or  by   the\t degree\t  of<br \/>\n\t      attenuation  of the wash or wort, as the\tcase<br \/>\n\t      may be, as the State Government may prescribe,<br \/>\n\t      or\n<\/p>\n<p>\t      (ii)  by\trate charged directly on  the  mate-<br \/>\n\t      rials used;\n<\/p>\n<p>\t      (c)   on\ttari,  by a tax on  each  tree\tfrom<br \/>\n\t      which the tari is drawn.\n<\/p>\n<p>\t      (2)   where payment is made upon the issue  of<br \/>\n\t      an   excisable   article\tfor  sale   from   a<br \/>\n\t      warehouse, it shall be at the rate of duty  in<br \/>\n\t      force  on\t the date of issue of  such  article<br \/>\n\t      from the warehouse.&#8221;\n<\/p>\n<p>\t      &#8216;Section 27 says<br \/>\n\t      &#8220;Payment for grant of leases Instead of or  in<br \/>\n\t      addition\tto  any\t duty  leviable\t under\tthis<br \/>\n\t      chapter,\tthe  State  Government\tmay   accept<br \/>\n\t      payment of a sum in consideration of the grant<br \/>\n\t      of any lease under section 18.&#8221;\n<\/p>\n<p>\t      Section 18 deals with power to grant I ease of<br \/>\n\t      right   to  manufacture  or  right   to\tsell<br \/>\n\t      excisable articles.\n<\/p>\n<p>\t      The  only\t other\trelevant  section  for\t our<br \/>\n\t      present  purpose is S. 62 which confers  power<br \/>\n\t      on the State Government to make rules.  Clause<br \/>\n\t      (1) of that section gays<br \/>\n\t      &#8220;The  State Government may make rules for\t the<br \/>\n\t      purpose  of carrying out the pro-visions\tof<br \/>\n\t      this Act.&#8221;\n<\/p>\n<p>\t      In Clause 2 reliance was placed on sub-cls.\n<\/p>\n<p>\t      (d) and (h).  Those sub-clauses read<br \/>\n\t      &#8220;In  particular, and without prejudice to\t the<br \/>\n\t      generality  of  the foregoing  provision,\t the<br \/>\n\t      State Government may make rules.\n<\/p>\n<p><span class=\"hidden_text\">\t      849<\/span><\/p>\n<p>\t      (d)   regulating\t  the\t import,     export,<br \/>\n\t      transport,      manufacture,\t collection,<br \/>\n\t      possession,   supply   or\t  storage   of\t any<br \/>\n\t      intoxicant,  or  the cultivation of  the\themp<br \/>\n\t      plant  and  may  by such\trules,\tamong  other<br \/>\n\t      matters.-\n<\/p>\n<p>\t      (i)   regulate  the tapping of tari  producing<br \/>\n\t      trees,  the drawing by tari from\tsuch  trees,<br \/>\n\t      the marking of the same and the maintenance of<br \/>\n\t      such marks;\n<\/p>\n<p>\t      (ii)  declare  the  process  by  which  spirit<br \/>\n\t      shall  be\t denatured and the  denaturation  of<br \/>\n\t      spirit ascertained&#8217;, and\n<\/p>\n<p>\t      (iii) cause spirit to be denatured through the<br \/>\n\t      agency  or  under the supervision of  its\t own<br \/>\n\t      officers;\n<\/p>\n<p>\t      (d-1)    regulating   the\t  import,    export,<br \/>\n\t      transport,   collection  possession,   supply,<br \/>\n\t      storage  or sale of Mahua flowers\t prescribing<br \/>\n\t      licences and permits therefore, throughout the<br \/>\n\t      State  or\t in any specified area\tor  for\t any<br \/>\n\t      specified period.&#8221;\n<\/p>\n<p>\t      (h)   prescribing the authority by the form in<br \/>\n\t      which  and  the terms and\t conditions  on\t and<br \/>\n\t      subject  to which any licence, permit or\tpass<br \/>\n\t      shall be granted, and may by such rules  among<br \/>\n\t      other matters-\n<\/p>\n<p>\t      (i)   fix\t the period for which  any  licence,<br \/>\n\t      permit or pass shall continue in force,\n<\/p>\n<p>\t      (ii)  prescribe  the  scale  of  fees  or\t the<br \/>\n\t      manner  of fixing the fees payable in  respect<br \/>\n\t      of any such license, permit or pass.\n<\/p>\n<p>\t      (iii) prescribe  amount  of  security  to\t  be<br \/>\n\t      deposited by holder of any licence, permit  or<br \/>\n\t      pass for the performance of the conditions  of<br \/>\n\t      the same;\n<\/p>\n<p>\t      (iv)  prescribe  the account to be  maintained<br \/>\n\t      and  the\treturns to be submitted\t by  licence<br \/>\n\t      holders, and\n<\/p>\n<p>\t      (v)   prohibit or regulate the partnership in,<br \/>\n\t      or the transfer of, licences.&#8221;\n<\/p>\n<p>Neither s. 25 or s. 26 or s. 27 or S. 62(1) or cls. (d)\t and\n<\/p>\n<p>(h)  of s. 62(2) empower the rule making authority viz.\t the<br \/>\nState  Government  to levy tax on excisable  articles  which<br \/>\nhave  not  been\t either\t imported,  exported,\ttransported,<br \/>\nmanufactured,  cultivated  or collected\t under\tany  licence<br \/>\ngranted\t under\ts.  13 or  manufactured\t in  any  distillery<br \/>\nestablished or any distillery or brewery licensed under\t the<br \/>\nAct.  The legislature has levied excise duty only on<br \/>\nSup.  Cl\/71 (P)-71<br \/>\n<span class=\"hidden_text\">850<\/span><br \/>\nthose  articles which come within the scope of S.  25.\t The<br \/>\nrule making authority has not been conferred with any  power<br \/>\nto  levy duty on any articles which do not fall\t within\t the<br \/>\nscope  of S. 25.  Therefore it is not necessary to  consider<br \/>\nwhether any such power can be conferred on that\t authority.<br \/>\nQuite clearly the State Government purported to levy duty on<br \/>\nliquor which the contractors failed to lift.  In so doing it<br \/>\nwas attempting to exercise a power which it did not possess.<br \/>\nNo  tax can be imposed by any bye-law or rule or  regulation<br \/>\nunless\tthe statute under which the subordinate\t legislation<br \/>\nis  made specially authorises the imposition even if  it  is<br \/>\nassumed\t that  the  power to tax can  be  delegated  to\t the<br \/>\nexecutive.   The basis of the statutory power  conferred  by<br \/>\nthe  statute  cannot  be transgressed  by  the\trule  making<br \/>\nauthority.   A rule making authority has no  plenary  power.<br \/>\nIt has to act within the limits of the power granted to it.<br \/>\nWe are of the opinion that the impugned rule as well as&#8217; the<br \/>\ndemands\t are  not authorised by law.  Hence we\tallow  these<br \/>\nappeals\t as  well  as the writ petitions  from\twhich  these<br \/>\nappeals arise and quash the impugned notification as well as<br \/>\nthe  demand notices.  The State of Madhya Pradesh shall\t pay<br \/>\nthe  costs of the :appellants in both these  appeals-hearing<br \/>\nfee one set.\n<\/p>\n<pre>V.P.S.\t\t       Appeals allowed.\n<span class=\"hidden_text\">851<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Bimal Chandra Ranerjee vs State Of Madhya Pradesh on 19 August, 1970 Equivalent citations: 1971 AIR 517, 1971 SCR (1) 844 Author: K Hegde Bench: Hegde, K.S. PETITIONER: BIMAL CHANDRA RANERJEE Vs. RESPONDENT: STATE OF MADHYA PRADESH DATE OF JUDGMENT: 19\/08\/1970 BENCH: HEGDE, K.S. BENCH: HEGDE, K.S. SHAH, J.C. GROVER, A.N. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-202448","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bimal Chandra Ranerjee vs State Of Madhya Pradesh on 19 August, 1970 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/bimal-chandra-ranerjee-vs-state-of-madhya-pradesh-on-19-august-1970\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bimal Chandra Ranerjee vs State Of Madhya Pradesh on 19 August, 1970 - Free Judgements of Supreme Court &amp; 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