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Supreme Court Dismisses State's Appeal in Excise Duty Dispute Over Non-Potable Weak Spirit. State's Authority to Levy Excise Duty is Limited to Alcoholic Liquors for Human Consumption Under Entry 51 List II of the Constitution, While Non-Potable Spirit Falls Under Central Power Under Entry 84 List I.

The appeals arose from a common judgment of the High Court of Orissa, which allowed writ petitions filed by the respondent-company and set aside deman...

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"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."

The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Karnataka High Court Considers Challenge to Penalty Under Excise Rules for Short-lifting of Liquor by CL-9 Licensees. Court Decides in Light of Earlier Decision in Lakshmi Bar and Restaurant, Allowing Petitioners to Raise Further Grounds.

The judgment pertains to a batch of writ petitions filed by various CL-9 license holders, including bars and restaurants, challenging the imposition o...

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High Court of Karnataka Considers Challenge to Penalty Under Excise Rules for Short-Lifting of Liquor. The court heard arguments on additional grounds after noting that the issue was covered by a previous order in Lakshmi Bar and Restaurant Case.

The High Court of Karnataka heard a batch of connected writ petitions filed by several CL-9 licence holders, including M/s. High Point Hotels Pvt. Ltd...

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Bombay High Court Quashes Addition of Accused in Defamation Case Due to Lack of Application of Mind by Magistrate. Magistrate's Order Allowing Amendment of Complaint Without Recording Reasons Held Unsustainable Under Section 482 CrPC.

The applicants (Vijay Jawaharlal Darda, Nirmal Khushalchand Darda, Suresh Janardhan Dwadashiwar, Rajendra Jawaharlal Darda, and Kishore Sureshchandra ...

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Bombay High Court Quashes Order Allowing Amendment of Complaint in Cheque Dishonour Case — Amendment After Cognizance and Process Held Not Permissible Under Section 138 of Negotiable Instruments Act, 1881.

The case involves a criminal application under Section 482 of the Code of Criminal Procedure, 1973, filed by the applicants (accused) challenging an o...