Search Results for "excise licence fee"

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Search Results for "excise licence fee"

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High Court

Bombay High Court Dismisses Challenge to Section 479(2) of MMC Act, 1888 — License Fee Fixation by Commissioner Upheld. The court held that the power to fix fees is not unguided and does not violate Articles 14 or 19(1)(g) of the Constitution.

6 Apr 2026

The petitioners, Rushabh Outdoors (a partnership firm) and Vandana Borse (proprietress of M/s. Synnovation), challenged the constitutional validity of...

High Court

Bombay High Court Allows Petition Challenging Levy of Interest on Accumulated License Fees Under Maharashtra Excise Act. Excise Authorities Lack Power to Impose Interest Without Specific Statutory Provision.

17 Oct 2023

The petitioner, Beena Lal Avatramani, a 72-year-old businesswoman, filed a writ petition under Article 226 of the Constitution of India before the Bom...

Supreme Court

Supreme Court Upholds Licensee in Excise License Cancellation Case Due to Inapplicability of Amended Rules. Liability Limited to Actual Loss with Credit for Departmental Management Fees Under Old Rule 13 of Abkari Shops Departmental Management Rules, 1972, as Contract Predated Amendment.

6 Sep 2021

The dispute arose from the cancellation of a country liquor license by the State of Kerala. The respondent licensee had successfully bid for arrack sh...

High Court

Bombay High Court Quashes FIR Against Sugar Factory Officials in Prohibition Act Case — Minister's Order Lacks Sanction Under Section 59A. Court holds that prior sanction under Section 59A of Maharashtra Prohibition Act, 1949 is mandatory for prosecution of public servants and that a Minister's order without application of mind cannot substitute such sanction.

15 Dec 2017

The applicants, Balasaheb Mahadeo Lohar and Rajendra Daulat Dongare, were employees of Gangakhed Sugar & Energy Ltd. They filed a criminal application...

High Court

Bombay High Court Dismisses Retail Liquor Dealers' Challenge to Sales Tax on Pre-December 1998 Stock. Circular and Notifications imposing 8% sales tax on liquor stock manufactured before 9th December 1998 held valid and not retrospective.

31 May 2017

The petitioner, Maharashtra Retail Liquor Dealers' Association, representing retail liquor licensees holding FLII Licence under the Bombay Prohibition...

High Court

Bombay High Court Allows Petitions Challenging Cancellation of FL-3 Licenses for Non-Payment of License Fees — Held that License Fee is Not a Tax and Arrears Cannot Be Recovered Under the Maharashtra Land Revenue Code. The court quashed cancellation orders and directed restoration of licenses, ruling that recovery of license fee arrears must follow the procedure under the Bombay Prohibition Act, 1949 and not the Maharashtra Land Revenue Code, 1966.

28 Nov 2016

The petitioners, holders of FL-3 licenses for retail sale of foreign liquor, challenged the cancellation of their licenses by the State Excise authori...

High Court

Bombay High Court Dismisses Petition Challenging Attachment of Premises Under Customs Act — Licensee Lacks Locus Standi After Expiry of Licence. The court held that an erstwhile licensee whose licence had expired has no subsisting right in the attached property and is not entitled to a hearing before attachment under Section 142 of the Customs Act, 1962.

5 Oct 2012

The petitioners, Aditya Birla Nuvo Ltd. and another, filed a writ petition challenging the attachment of a residential flat by the Customs Authorities...

High Court

Bombay High Court Dismisses Petition Challenging Closure Order for Country Liquor Shop Under Section 142(1) of Bombay Prohibition Act, 1949. Licence for Sale of Country Liquor is Not a Fundamental Right and Must Yield to Public Interest.

13 Feb 2012

The petitioner, Satish Damodhar Kasar, filed a writ petition under Articles 226 and 227 of the Constitution of India before the Bombay High Court, Ben...

High Court

Bombay High Court Quashes Demand Notice for Unauthorized Change of Land Use in Leasehold Property — Petitioners Not Liable for Unauthorized Use by Tenant Without Prior Permission. Leasehold Property Dispute Under Maharashtra Land Revenue Code, 1966 — Demand for Additional Premium and Penalty Set Aside for Violation of Natural Justice.

18 Oct 2006

The petitioners, Tulsiram Rangwala Trust, Rikhiram T. Arora, and Shivram Enterprises (India) Pvt. Ltd., challenged a demand notice dated 30th March 20...

High Court

Bombay High Court Upholds Levy of Additional Excise Duty on Imported Foreign Liquor in Excise Law Challenge. Court holds that additional excise duty under Section 24 of Bombay Prohibition Act, 1949 is valid and within State's legislative competence under Entry 51 List II.

30 Nov -0001

The judgment concerns a batch of writ petitions filed by various associations and companies dealing in liquor, challenging the levy of additional exci...

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