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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 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...

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Court Upholds Tax Collection Obligation on Mysore Sales Under Section 206C. Excise Contractors Deemed "Buyers" in Karnataka Liquor Vending Case, Appeal Dismissed

The application of Section 206C of the Income Tax Act, 1961, regarding tax collection at source on the sale of alcoholic liquor, particularly focusing...

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Supreme Court Allows Appeal Against Single L-1BF License for Imported Foreign Liquor in Haryana. Rule 24(i-eeee) of Haryana Liquor License Rules, 1970 Held Ultra Vires Punjab Excise Act, 1914 as State Government Cannot Delegate Power to Determine Number of Licenses for Entire State.

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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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 Public Interest Litigation Restraining Shifting of Country Liquor Shop to Village Hanegaon — Gramsabha Resolution Against Liquor Outlets Upheld. Court Held That Shifting Would Be Against Village Welfare Given Existing Four Liquor Shops in Small Village.

The petitioners, residents of village Hanegaon, filed a Public Interest Litigation seeking directions to restrain the shifting of a country liquor sho...

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Supreme Court Allows Shifting of Liquor Shop Between Regions in Union Territory of Puducherry. The term 'place' in Rule 209 of the Puducherry Excise Rules, 1970 is not restricted to a particular region but permits shifting within the entire Union Territory.

The appellant, M/s Cee Cee & Cee Cee's, held an F.L. 1 License under the Puducherry Excise Act, 1970 for wholesale vending of Indian Made Foreign Liqu...

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Supreme Court Quashes Cognizance in Bihar Excise Case — Private Vehicle Not a Public Place Under Section 53(a) of Bihar Excise (Amendment) Act, 2016. Consumption of liquor in a private vehicle does not constitute an offence under Section 53(a) as the vehicle is not a 'public place' under the Act.

The appellants, all Rotarians, were travelling from Giridih, Jharkhand to Patna, Bihar in a private vehicle to attend a Rotary Club meeting on 25.06.2...