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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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Supreme Court Dismisses State's Appeals, Affirms Refund of Licence Fee and Differential Amount for Period of Unlawful Closure of Distillery Premises. Licensee Entitled to Refund When Premises Sealed Without Opportunity of Hearing, and Suspension Order Passed Without Show-Cause Notice.

The Supreme Court dismissed appeals by the State of Bihar against a Patna High Court judgment directing refund of licence fee and differential amount ...

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Supreme Court Allows Appeal Against Rejection of CS-1 Licence for Country Spirit Manufacture. Holds That Participation in Tender Process Is Not a Pre-Condition for Grant of Licence Under Madhya Pradesh Excise Act and Rules.

The appellant, Gwalior Distilleries Pvt. Ltd., is a manufacturer of spirits holding a D-1 licence granted in 2017. A tender notice was issued for supp...

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Bombay High Court Dismisses Appeal in Excise Licence Case — Policy Restriction on Multiple FLII Licences Upheld. Refusal to Renew Second Foreign Liquor Licence Under Section 137(2) of Bombay Prohibition Act, 1949, Upheld as Consistent with Government Policy and Not Discriminatory.

The appellant, Nandkishor Shivprasad Jaiswal, filed a Letters Patent Appeal against the judgment of a Single Judge dismissing his Writ Petition No. 16...

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Bombay High Court Allows Second Appeal in Partnership Act Bar Case — Agreement Held as Licence Not Lease. Suit for Eviction by Unregistered Partnership Firm Not Barred Under Section 69(2) of Indian Partnership Act, 1932 as Right to Evict Trespasser Arises from Common Law.

The case involves a second appeal filed by M/s Hotel Satkar, an unregistered partnership firm, against the dismissal of their suit for eviction of the...

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Bombay High Court Quashes Revisional Order Allowing Liquor Licence in Village Where Women's Gramsabha Resolution Banned Liquor — Held That Gramsabha Resolution Under Section 138 of Bombay Prohibition Act, 1949 Must Be Given Due Weight and Cannot Be Ignored by Revisional Authority.

The petitioners, residents of Village Chas (kaman), Taluka Khed, Dist. Pune, filed a writ petition under Articles 226 and 227 of the Constitution of I...