TMI Blog1975 (12) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... Hargobind Misra, A. Raman, and S. S. Khanduja for the respondent JUDGMENT RAY, C.J. These appeals by certificate turn on the question whether the Government was right in making a demand of excise duty on liquor not lifted by the liquor contractors. The High Court relying on the decision of this Court in Bimal Chandra Banerjee v. State of Madhya Pradesh held against the Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pratikar is excise duty. This Court in the recent decision in Nashirwar v. State of Madhya Pradesh(2); Hari Shanker v. Deputy Excise and Taxation Commissioner(3) and Panna Lal Ors. v. State of Rajasthan(4) held that the State has exclusive right to manufacture and sell liquor and to sell the said right in order to raise revenue. The State confers the right to vend liquor by farming out eit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable only when the contractors take delivery of a particular quantity of specified value of country liquor. The issue price relates only to liquor drawn by the contractors and does not pertain to undrawn liquor. This Court in Panna Lal s case (supra) said that no excise duty is and can be collected on undrawn liquor . In Panna Lal s case (supra) the excise duty component of the issue price wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or is totally misreading the conditions of the license. The excise duty is collected only in relation to the quantity and quality of the country liquor which is drawn. No excise duty can be predicated in respect of undrawn liquor . These appeals are, therefore, not of the type of Panna Lal s case (supra). These appeals are of the type of Bimal Chandra Banerjee s case (supra). These appeals rela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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