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6 judgments · newest first · showing 1–6
The case involved McDowell & Co. Ltd. challenging the revenue's disallowance of deductions under Section 438 of the Income Tax Act, 1961, relating to unpaid bottling fees and interest secured by a bank guarantee, and other claims such as depreciation on R&D assets, transformer purchase, and …
The appellants challenged the constitutional validity of Sections 54A, 69(4)‑(9) and 98 inserted by amendment to the Rajasthan Excise Act, 1950, alleging that they usurped the jurisdiction of criminal courts, removed the remedy of judicial review and violated Articles 14, 19, 20, 21, 301 and 254 of …
The Commissioner of Excise cancelled the wholesale and retail licences of Manoj Ali (respondent) and forfeited his security on the ground that a large quantity of IMFL and beer was seized from a room in the premises, which the department claimed was under his possession. The respondent contended …
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 …
The petitioners challenged the Rajasthan Excise Amendment Act, 1985, which added Section 17A and the class "Mollasses" to Section 41(2)(d) of the Rajasthan Excise Act, 1950, alleging that it conflicted with the central Mollasses Control Order, 1961 made under the Industries (Development and …
The Supreme Court examined a series of civil appeals arising from writ petitions filed by country‑liquor licencees in Rajasthan who challenged demand notices for deficit amounts under the Rajasthan Excise Act, 1950. The licencees alleged that they could not draw the guaranteed quantity of liquor …
