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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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Bombay High Court Allows Petition Challenging Denial of Permission for Ayurvedic College Admission. Order Set Aside for Violation of Natural Justice and Non-Application of Mind; Direction to Reconsider After Hearing.

The petitioners, Shri Gajanan Maharaj Sansthan Pusad and its Ayurvedic Medical College, challenged an order dated 19.07.2019 passed by the Union of In...

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Supreme Court Allows Appeal by Electricity Distribution Company in Theft Case: Parallel Assessment Under Section 126 Permissible Despite Criminal Complaint Under Section 135. Assessment Under Section 126 Not Conditional on Consumer Seeking Restoration of Supply.

The case involves an appeal by West Bengal State Electricity Distribution Company Ltd. against the judgment of the Calcutta High Court which allowed t...

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Supreme Court Allows Appeal Against Single L-1BF License for Imported Foreign Liquor in Haryana — Rule 24(i-eeee) Held Ultra Vires Punjab Excise Act, 1914. State Government's Exclusive Power Under Section 58(2)(e) to Regulate Licenses in Local Areas Cannot Be Delegated to Financial Commissioner.

The appellant, International Spirits and Wines Association of India, challenged Rule 24(i-eeee) of the Haryana Liquor License Rules, 1970, as amended ...

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Bombay High Court Allows Writ Petitions Challenging Electricity Theft Assessment Orders — Lack of Proper Hearing and Violation of Natural Justice. Assessment under Section 126 of Electricity Act, 2003 set aside due to failure to provide adequate opportunity to the consumer.

The petitioners, Maharashtra State Electricity Distribution Company Ltd., filed two writ petitions challenging assessment orders passed by the Superin...