Punjab Excise Act

The Rajasthan Government, by a 1990 notification, declared medicinal and toilet preparations containing more than 20% proof alcohol to be "liquor" under the Rajasthan Excise Act and its 1989 Rules. Several manufacturers of Ayurvedic medicines challenged the notification and the Rules as beyond the State's legislative c…

The case concerns the murder of Jessica Lal on 30 April 1999, for which Sidhartha Vashisht (Manu Sharma) and two co‑accused were initially acquitted by the trial court. The State appealed, alleging that the prosecution had proved the guilt of the accused beyond reasonable doubt through ocular testimony, telephone call …

The Punjab government auctioned liquor vends in March 1996. M/s Yoginder Sharma Onkar Rai & Co. claimed it had made higher bids than the successful bidders and challenged the auction in a writ petition. The High Court Division Bench quashed the auction and ordered a re‑auction, criticizing the Financial Commissioner’s …

The petitioner, a police officer, was charged with several offences including murder and grievous hurt arising from a raid. He argued that under Section 196 of the Criminal Procedure Code the court could not take cognizance or proceed with trial without a sanction under Section 197, which protects public servants actin…

The Government of NCT of Delhi appealed the Delhi High Court’s acquittal of Jaspal Singh (A4) for offences under the Official Secrets Act, 1923 and Section 120B IPC. The Supreme Court held that the High Court had misapplied the law, especially the evidentiary value of a co‑accused’s confession and the statutory presump…

The State of Punjab sought recovery of still‑head duty from liquor vendors Ajudhia Nath and others who had failed to lift the quota of country liquor and to deposit the duty as required by Condition 8 of their licences. The vendors contended that still‑head duty was an excise duty that could be levied only on manufactu…