TMI Blog2000 (8) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. This would be contrary to the basic principle and illegal - claim of the assessee-firm for registration under section 185 should not be accepted - - - - - Dated:- 3-8-2000 - Judge(s) : S. P. BHARUCHA., U. C. BANERJEE. and N. SANTOSH HEGDE. ORDER The Revenue is in appeal against the order of a Division Bench of the High Court of Himachal Pradesh. Thereby, the High Court answer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a licensee could not be "permitted to bring in strangers into the business, which would mean that instead of the licensee carrying on the business, it would be carried on by others--a situation not conducive to effective implementation of the excise law and consequently deleterious to public interest. For this very reason the transfer or subletting of the licence is uniformly prohibited by sever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iquor business is res extra commercium. No one may deal in liquor without express permission. It is only the licensee who is granted such permission. If he enters into a partner ship to deal in liquor, all the other partners would, as partners, also be dealing in liquor and holding the same. This would be contrary to the basic principle and illegal. Learned counsel for the assessee relied upon a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and, therefore, illegal. The Tribunal was right in holding that in the facts and circumstances of the case, the assessee-sub-partnerships being found to be genuine were entitled to be registered under the Income-tax Act. The High Court has correctly answered the question of law referred to it, against the Revenue and in favour of the assessee." The facts of the case are entirely different. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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