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Shadi Lal Distillery & Chemical Works Mansurpur U.P. Versus State of U.P.

1996 (1) TMI 453 - SUPREME COURT OF INDIA

W.P.(C) 8354 of 1981 - Dated:- 10-1-1996 - Punchhi, M.M., And Manohar Sujata V., JJ. JUDGEMENT 1. Intervention application is allowed. 2. The appellants in Civil Appeals Nos. 2775 and 2776 of 1981 and the petitioners in Writ Petition (C) No. 8354 of .....

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ar Pradesh bearing No. 1138/IX-213-C. These Rules are framed under the U.P. Excise Act, 1910. 3. The appellants submit that under the U.P. Excise Act, 1910, there is no power to impose a licence fee for bottling of liquor. Hence, the imposition of su .....

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der the authority and subject to the terms and conditions of a licence granted in that behalf by the Excise Commissioner under Section 18. Section 24 provides that the Excise Commissioner may grant to any person a licence for the exclusive privilege, .....

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The activity of bottling is an integral part of the activity of manufacture and supply of such liquor. In fact, a very similar provision in the Karnataka Excise Act, 1965 has been interpreted by this Court in the case of Khoday Distilleries Ltd. v. .....

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cisable article, inter alia, manufactured, cultivated or collected under any licence granted under Section 17. Under Section 41(c), the Excise Commissioner has been empowered to make rules, inter alia, prescribing the scale of fees or the manner of f .....

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