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Bombay High Court Dismisses Petition Challenging Shifting of CL III License for Restaurant and Bar Abutting National Highway. Petitioner's Objection Based on Distance from Religious Place Rejected as License Was Already Granted and No Statutory Violation Found.

The petitioner, Rahul Giridhar Pathade, a resident of Village Peth, District Nashik, filed a writ petition challenging three orders: (i) order dated 0...

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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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High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.

The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...

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Bombay High Court Quashes Demand Notice for Transfer Fees in Liquor License Shifting. Held that privilege fees not payable where shifting was compelled by Supreme Court directions and later rendered unnecessary by clarificatory order, and no actual transfer occurred.

The petitioner, holding a liquor license for a shop in Pune Municipal Corporation, was affected by the Supreme Court's order in State of Tamil Nadu v....

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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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Bombay High Court Allows Petition of Country Liquor Manufacturer Against Inclusion of State Excise Duty in Sale Price for Sales Tax. State Excise Duty paid directly by purchaser is not part of sale price under Section 2(28) of Bombay Sales Tax Act, 1959.

The petitioners, Rajarambapu Patil Sahakari Sakhar Karkhana Limited (a cooperative society) and its office bearer, are manufacturers of country liquor...

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Bombay High Court Allows Licensee's Challenge to Arrears Demand and License Lapse in Bombay Prohibition Act Case. Demand for License Fee Arrears for Period Prior to License Grant Held Unenforceable and License Cannot Lapse Without Notice.

The petitioner, Suresh Krishnaji Lakudkar, held a CLIII license under the Bombay Prohibition Act, 1949, for the sale of foreign liquor. In Writ Petiti...