| Citation(s) |
|---|
| 1976 SLG 1102 1976 SLD 1102 1976 AIR 2237 1976 SCR 535 |
Supreme Court of India
CIVIL APPEALS Nos: 276-395 AND 397-404 OF 1975 Appeals by Special Leave from the Judgments and orders dated 21.2.72., 8.3.72., 2].2.72., 10.3.72., 21.3.72., 16.]2.71., 24.3.72., 21.3.72.. 21.3.72., 22.3.72., 25.2.72., 8.3.72., 21.2.72., 10.3.72., 8.3.72.
SINGH, JASWANT
B. Sen and o. P. Rana for the Appellant. Yogeswar Prasad, S. K. Bagga and (Mrs.) S. Bagga, for the
Respondent in CA 399/75 and 400-405/75. (Miss) Kamlesh Bansal, for
Respondent in CAs. 310, 312, 238,403,357,and 313/75 L. C. Goyal, for
Respondent in CA No.
CIVIL APPEALS Nos: 276-395 AND 397-404 OF 1975 Appeals by Special Leave from the Judgments and orders dated 21.2.72., 8.3.72., 2].2.72., 10.3.72., 21.3.72., 16.]2.71., 24.3.72., 21.3.72.. 21.3.72., 22.3.72., 25.2.72., 8.3.72., 21.2.72., 10.3.72., 8.3.72.
SINGH, JASWANT
B. Sen and o. P. Rana for the Appellant. Yogeswar Prasad, S. K. Bagga and (Mrs.) S. Bagga, for the
Respondent in CA 399/75 and 400-405/75. (Miss) Kamlesh Bansal, for
Respondent in CAs. 310, 312, 238,403,357,and 313/75 L. C. Goyal, for
Respondent in CA No.
EXCISE COMMISSIONER. U.P., ALLAHABAD
VS
. RAM KUMAR
Law:
Section:
JUDGMENT: The Judgment of the Court was delivered by JASWANT SINGH, J.-This batch of 127 appeals by special leave which are directed against various s rendered by the High Court of Judicature at Allahabad in writ petitions and special appeals and relate to enforcement of certain obligations of licensees for retail vend of country liquor shall be disposed of by this . The facts leading to these appeals are The State of Uttar Pradesh has,, under the U.P. Excise Act 1910 (Act No. IV of 1910) (herein after referred to as 'the Act') which contains provisions relating to all aspects and manifestations of intoxicating liquors and intoxicating drugs, that is to say, their import, export, transport, manufacture, sale and possession, the exclusive right or privilege of manufacturing and selling liquor in that State. Section 24 of the Act lays down that subject to the provisions of section 31, the Excise Commissioner may grant to any person a licence for the exclusive privilege- (1) of manufacturing or of supplying by wholesale, or of both, or (2) of selling by wholesale or by retail, or (3) of manufacturing or of supplying by wholesale, or of both and or selling by retail any country liquor or intoxicating drug within any local area. Section 31 provides that every licence, permit or pass granted under the Act shall be granted- (a) on payment of Such fee (if any); (b) subject to such restrictions and on such conditions; (c) shall be in such form and contain such particulars, as the Excise Commissioner may direct either generally or in any particular instance in this behalf; and (d) shall be granted for such period as the State Government may, in like manner, direct. Section 33 of The Act invests the authority granting a licence under the Act to require the grantee to execute a counterpart a agreement in conformity with the tenor of his licence and to give such security for the performance of such agreement or to make such deposit in lieu of security as such authority may think fit. Section 28 of the Act which deals with imposition of excise duty or countervailing duty reads:- "28. (1) Duty on excisable article.-An excise duty or a countervailing duty as the case may be at…
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