Kerala Abkari Act, 1977

The State of Punjab and the State of Kerala imposed import fees on liquor imported into their territories. Licensees challenged these fees, arguing they were unconstitutional taxes that violated Articles 301, 303 and 304 of the Constitution and that liquor trade is "res extra commercium". The Court held that the fees a…

In 1989, Excise officials seized a lorry and 45 barrels of spirit allegedly belonging to the respondent. After the driver and cleaner compounded the offence, the Joint Commissioner released the vehicle upon a bank guarantee. The respondent's appeal under Section 678 of the Kerala Abkari Act was dismissed, and a subsequ…

The appellant, Rajamani, a professional driver, was caught transporting a large consignment of illicit liquor and was convicted under Section 55(a) of the Kerala Abkari Act. The trial court sentenced him to seven years' rigorous imprisonment and a fine of Rs.1 lakh; the High Court reduced the term to five years but inc…