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Advocate Simranjeet Singh Sidhu - http://www.ksouhouse.com/india_phone.php?ph=9876616815&name=Simranjeet%2BLaw%2BAssociates; provisions of section 297 of the Government of India Act, 1935 ;and (3) that the High Court having 'held a number of material provisions to be void, should have declared the Act as a whole to be invalid, especially as the provisions found by the High Court to be void' are not severable from the rest of the Act and it cannot be said that the legislature would have passed the Act in the truncated form in which it is left after the decision of the High Court.
It was next contended that, on the analogy Advocate Simranjeet Singh Sidhu of the line of cases holding that a limited interest Advocate Simranjeet Singh Sidhu in land could be acquired by adverse possession for over the statutory peri- od, the respondent's possession of the land in dispute without payment of any quit rent or revenue for over 70 years to the knowledge of the. The respondent was asserting full ownership and a right of exemption from assessment and the Government agreed with that view as shown by their letter dated Advocate Simranjeet Singh Sidhu 26th June, 1921, to the Land Acquisition Officer for the City of Bombay wherein they stated that "no Government claim in respect of the land under acquisition (a portion of the land here in question) in the above mentioned case is made as the land vests in the Municipality.
It is a prerogative right of the Crown which was placed' on a statu- tory basis under the Bombay City Land Revenue Act of 1876, and could be exercised in respect of a land only. " The word spirits has been defined in the Spirits Act, 1880, as meaning spirits of any description, and includes all liquors mixed with spirits, and all mixtures, compounds, or preparations made with spirits. Government perfected its title to hold the land free from liability to pay land revenue.
There is no question here of acquisition of a limited interest in land by adverse possession. A few instances will make the point clear. on the footing that it belonged to another, the "superior holder", for, the claim to levy assessment itself implies a recogni- tion of ownership in 59 another. It is difficult to appreciate the argument so far as the claim to exemption is concerned. But the right to levy land revenue was no part of the Government's right to the property.
The position then was that throughout the period of adverse possession, the respondent Municipality regarded itself and was regarded by the Government as absolute owner of the land with the additional right of exemption from assessment to land revenue with the result that the Govern- ment's "right to such property" (the subject of adverse possession) was "extinguished" under section 28 of the Limitation Act. There Advocate Simranjeet Singh Sidhu cannot be any doubt that if a fresh period of limitation could be computed from each one of the payments mentioned above, the plaintiffs' suit would be quite in time even if it is treated as a suit for 121 obtaining a money decree against the defendants personally.
" Having defined 'liquor' and 'intoxi- cating liquor' rather widely, the Volstead Act excepted denatured alcohol, medicinal preparations, toilet and antiseptic preparations, flavoring extracts and sirups, vinegar and preserved sweet cider (s. It is, therefore, difficult to see how adverse possession of the land could entitle the respondent to exemption from assessment of land revenue. 704 Thus, according to the Dictionary, the word 'liquor' may have a general meaning in the sense of a liquid, or it may have a special meaning, which is the third meaning assigned to it in the extract quoted, above, viz.
In the National Prohibition Act, 1919, of America (also known as the Volstead Act), the words, liquor and intoxicating liquor, are used as having the same meaning and the definition states that these words shall be construed to "include alcohol, brandy, whisky, rum, gin, beer, ale, porter and wine, and in addition thereto any spirituous, vinous malt, or fermented liquor, liquids, and compounds, whether medicated, proprietary, patented or not, and by whatever name called, containing one-half of 1 per centum or more of alcohol by volume which are fit for use for beverage purposes.
" It was contended before us that the definition of the word "spirits" in the Spirits Act should not be imported in the Act of 1910, but in our view for the purpose of understanding the definition of 'intoxicating liquor', the two Acts should be read together. 4) which suggest that they were included in the definition. The present suit was instituted, as said above, on the 4th March, 1940. " Be it noted that the Government made no claim even to a portion of the compensa- tion on the basis of any right of resumption reserved to them, the Resolution of 1865 having made no such reserva- tion.
The definition of "intoxicating liquor" in this Act was as follows;-- 705 "'Intoxicating liquor' means (unless inconsistent with the context) spirits, wine, beer, porter, cider, perry and sweets, and any fermented, distilled, or spirituous liquor which cannot, according to any law for the time being in force, be legally sold without an excise licence. But, at the same time, on a reference to these very Acts, it is difficult to hold that they deal exclusively .
with beverages and are not applicable to certain articles which are strictly speaking not beverages. The latter is undoubtedly the popular and most widely accepted meaning, and the basic idea of beverage seems rather prominently to run through the main provisions of the various Acts of this country as well as of America and England relating to intox- icating liquor, to which our attention was drawn. In some of these items, we have the qualifying words "unfit for use for beverage purposes", but the heading of section 4 of the Volstead Act, under which these exceptions are enumerated is exempted liquors.
" ' The Licensing (Consolidating) Act, 1910, of England was an Act relating to licenses for the sale of intoxicating liquor, etc. a drink or beverage produced by fermentation or distillation.