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1996 (1) TMI 453 - SUPREME COURT OF INDIA

1996 (1) TMI 453 - SUPREME COURT OF INDIA - 1998 (8) SCC 428 - W.P.(C) 8354 of 1981 - Dated:- 10-1-1996 - Punchhi, M.M., And Manohar Sujata V., JJ. Shadi Lal Distillery & Chemical Works Mansurpur U.P. Versus State of U.P. 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 1981 challenge the levy of a licence fee for bottling of liquor under the U.P. Bottling of Foreign Liquor Rul .....

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is an express provision, inter alia, to the effect that no intoxicant shall be manufactured and no liquor shall be bottled for sale except under 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, inter alia, of manufacturing or of supplying by wholesale or of both, or of selling by wholesale or by retai .....

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ale of liquor. Section 28(d) of the U.P. Excise Act, 1910 also provides that an excise duty or a countervailing duty may be imposed on any excisable 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 fixing the fees payable for any licence, permit or pass. It is in the exercise of this power that the U.P. Bot .....

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