U.P. Excise Act, 1910

The State of Uttar Pradesh sought recovery of license fee and interest from Prem Chopra for a retail liquor shop licence for FY 2002-03. Prem Chopra surrendered the licence, was asked to pay the balance, and filed a writ petition which resulted in an interim stay of the recovery proceedings subject to a partial deposit…

The Supreme Court of India, in a 9-judge bench reference, addressed the scope of Entry 8 of List II of the Seventh Schedule (intoxicating liquors) and its interplay with Entry 52 of List I (industries controlled by the Union). The case arose from a challenge by the State of Uttar Pradesh against a High Court decision t…

Kesar Enterprises Ltd., a handling agent for an export consignment of rectified spirit, was served notice to pay excise duty and interest after one of fifteen tank wagons failed to reach the port. The State argued that penalty could be imposed under Rule 633(7) of the Uttar Pradesh Excise Manual despite the High Court’…