Search Results for "Maharashtra Potable Liquor Rules"

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Search Results for "Maharashtra Potable Liquor Rules"

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Supreme Court

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.

6 Jan 2022

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...

High Court

Bombay High Court Upholds Levy of Additional Duty on Denatured Ethanol Under Maharashtra State Excise Duty Act, 1975 — Denatured Ethanol Held to be 'Spirit' and 'Intoxicant' Subject to Excise Duty. The court held that denatured ethanol is not excluded from the definition of 'spirit' under Section 2(24) of the Act merely because it is denatured, and the levy of additional duty under Section 24 is valid and constitutional.

30 Nov -0001

The judgment concerns a batch of writ petitions filed by various companies engaged in the manufacture and sale of denatured ethanol, challenging the l...

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 Dismisses Petition Challenging Inclusion of Octroi in MRP for Potable Liquor. Rule 2(d) of Maharashtra Potable Liquor (Fixation of Maximum Retail Prices) Rules, 1996 defines MRP as inclusive of all taxes and duties, including octroi.

24 Apr 2006

The petitioner, G.M. Breweries Limited, filed a writ petition under Article 226 of the Constitution before the Bombay High Court seeking a declaration...

Supreme Court

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.

3 Mar 2022

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...

High Court

Bombay High Court Allows Petition for Entertainment License for Orchestra in Restaurant, Quashes Rejection Based on Unsubstantiated Police Objections. The court held that the Commissioner of Police cannot reject an entertainment license application solely on the ground of potential law and order issues without concrete evidence of past violations or adverse reports.

2 Apr 2026

The petitioner, Shivaji Sambu Waghralkar, sole proprietor of M/s Hausa Restaurant & Bar, filed a writ petition under Articles 226 and 227 of the Const...

High Court

Bombay High Court Dismisses Petition Challenging Retrospective Recovery of Supervision Charges in Distillery License — Levy Upheld as Contractual Obligation Under Section 58A of Bombay Prohibition Act, 1949.

10 Jul 2012

The petitioners, Sahakar Maharshi Bhausaheb Thorat Sahakari Sakhar Karkhana Ltd. and another, filed a writ petition challenging a demand notice dated ...

High Court

Bombay High Court Allows Petition Challenging Retrospective Levy of Supervision Costs Under Bombay Prohibition Act. Retrospective Recovery of Supervision Costs from Liquor Licensee Quashed as Without Statutory Authority Under Section 58A of Bombay Prohibition Act, 1949.

24 Feb 2015

The petitioner, M/s. Vidarbha Liquor Corporation, a partnership firm holding a liquor license, challenged the retrospective levy and recovery of super...

High Court

Bombay High Court Allows Petition Challenging Excise License Suspension for Lack of Personal Hearing. Suspension Order Set Aside as Violative of Natural Justice Under Maharashtra Excise Rules, 1963.

9 Dec 2025

The petitioners, Lokranjan Breweries Private Limited and another, filed a writ petition before the Bombay High Court challenging an order dated March ...

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