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2019 (2) TMI 930 - SC - VAT and Sales TaxVires of Rule 24(i-eeee) of the Haryana Liquor License Rules 1970 (as amended by the Haryana Liquor License (Amendment) Rules 2017) - Punjab Excise Act, 1914 - single L-1BF license for the entire State to deal in imported foreign liquor, bottled outside India and imported into the country in a bottled form - creation of a monopoly by the State in favour of a private entity, to trade in liquor - Article 19(6) of the Constitution of India - Difference of Opinion. Held that:- While Section 71 confers power on the State Government to make rules there is no provision akin to Section 59 of the Punjab Excise Act which confers power on any other authority in which case it could not possibly be contended that sub-section (2) of Section 71 would in any manner cut down the width of the general power of Section 71(1) for the State Government to make rules for the purpose of the Act. The Financial Commissioner has power to decide upon the number of licenses. Appeal dismissed.
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