Punjab Excise Act, 1914

Ravinder Singh was stopped while transporting five bottles of illicit liquor and was convicted under Section 61(1)(a) of the Punjab Excise Act, 1914, receiving a six‑month imprisonment. He appealed, contending that at the time of the offence (25 May 1995) no minimum sentence was prescribed, and that the amendment intro…

Mohan Meakin Ltd. appealed against the Himachal Pradesh Excise and Taxation Commissioner challenging the High Court’s view that excise duty on beer became payable at the wort (fermentation) stage under Rule 10(3.4) of the Punjab Breweries Rules. The Supreme Court examined the definitions of “excisable article”, “intoxi…

The appellants were arrested for allegedly smuggling whisky from Haryana to Delhi; samples seized were sent to the Excise Control Laboratory, which reported the substance as whisky. They were convicted under Section 61 of the Punjab Excise Act, 1914 and sentenced to six months' simple imprisonment. On appeal, the quest…

The Tamil Nadu government issued a loan‑waiver scheme that benefitted only small and marginal farmers, prompting a petition that the scheme violated Article 14 by arbitrarily excluding larger farmers. The Madurai Bench of the High Court held the classification arbitrary and directed the benefit be extended to all farme…

Ugar Sugar Works Ltd., a manufacturer of Indian Made Foreign Liquor, challenged a Delhi Administration notification issued under the Punjab Excise Act, 1914 and Delhi Liquor Licence Rules, 1976 that imposed Minimum Sales Figures (MSF) as a condition for obtaining an L‑1 licence for the excise year 2000‑2001. The petiti…

The respondents won the auction for a retail liquor vend in March 1967, paid a security deposit and began operations, but failed to pay the first two instalments of the licence fee, leading to cancellation of their licence and a re‑auction of the vend at a much lower price. The respondents filed writ petitions challeng…

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…

Mohan Meakin Ltd., a manufacturer of Indian Made Foreign Liquor, imported malt spirit of over‑proof strength (rectified spirit) into Himachal Pradesh and was levied a permit fee under the State's 1996‑97 excise policy. The company contended that the State lacked legislative competence to impose such a fee because indus…

The respondents were convicted under Section 61(1) of the Punjab Excise Act, 1914 for illegally transporting 2,000 litres of rectified spirit and were sentenced by the trial court to one year imprisonment. The High Court, noting that the offence occurred 19 years earlier, reduced the sentence by granting probation unde…

The International Spirits and Wines Association of India challenged the Haryana Liquor License (Amendment) Rules, 2017 which introduced Rule 24(i‑eeee) creating a single L‑1BF licence for the entire state to trade in imported foreign liquor. The issue was whether the Financial Commissioner, acting under Section 59 of t…

The Government of Haryana issued a show‑cause notice demanding excise duty on beer brewed by Haryana Brewery Ltd, alleging that the wastage in the brewing process exceeded the statutory allowance. The brewery contended that duty could be levied only after the beer became fit for human consumption and that the 7% wastag…

The respondents, who held licences to sell Indian-made foreign liquor in Ludhiana, had their licences cancelled by the Excise Department on grounds of illegalities. They filed writ petitions alleging that the Minister for Excise acted mala fide in the cancellation. The Punjab & Haryana High Court directed the responden…

In 1980 a hooch tragedy in Kalanwali, Haryana, caused 36 deaths and 44 permanent blindings after victims consumed liquor adulterated with methyl alcohol. Krishan and Som Nath, licensees of the liquor vend, were convicted by the trial court under IPC sections 302, 328 and 120B. The High Court acquitted them, holding tha…

In 1992 the owners of M/s Shiva Enterprises were found by police to have liquor in their godown exceeding the quantity authorized under a transport permit. They were convicted under Section 61(1)(a) of the Punjab Excise Act, 1914 for unlawful possession and sentenced to three years' imprisonment and a fine. On appeal t…

The Supreme Court examined the constitutional validity of Section 30 of the Punjab Excise Act, 1914, which barred men under 25 and all women from employment in premises serving liquor. The Court held that the provision violates Articles 14, 15 and 19(1)(g) of the Constitution because it is an unreasonable classificatio…

The State of Haryana auctioned a licence to vend country liquor; the highest bidders, Lal Chand and others, were provisionally accepted but failed to deposit the required security and later argued that a neighbouring Punjab licence breached inter‑state conditions. The State re‑auctioned the licence at a lower price and…