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16 judgments · newest first · showing 1–16
The petitioners, licensed distilleries, challenged a demand of Rs 54,52,731 for QR‑code costs imposed by the Uttar Pradesh Excise Department without any show‑cause notice or hearing. They argued that the demand violated natural justice, was based on an audit objection rather than an independent …
Smt Sampat Devi, a licensee of a country liquor shop in Kotra, Jalaun, challenged the cancellation of her licence on the ground that her husband, a history‑sitter, was merely accused in a criminal case. The licensing authority cancelled the licence under Section 34 of the U.P. Excise Act, 1910 and …
The applicant, Pravesh Singh @ Bhura, filed an anticipatory bail application under Section 482 of the CrPC in connection with a criminal case (Crime No. 1320 of 2017) involving IPC sections 272, 273, 420 and Section 60(1) of the U.P. Excise Act, 1910. The applicant sought to withdraw the …
The applicant, Akhand Pratap Singh, filed an application under Section 528 of the Criminal Procedure Code seeking quash of an FIR and charge sheet registered under Section 3(1) of the Uttar Pradesh Gangster and Anti‑Social Activities (Prevention) Act, 1986. He contended that the FIR failed to …
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 …
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 …
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 …
The State of Uttar Pradesh imposed a licence fee of 15 paise per litre on specially denatured spirit (SDS) under Rule 3(a) of the 1978 Rules, which the respondents challenged as an illegal tax. The Supreme Court examined whether the fee was a genuine regulatory fee supported by a quid pro quo …
The State of Uttar Pradesh ordered the closure of liquor shops licensed to Jagjeet Singh and others under Section 59 of the U.P. Excise Act during curfew periods caused by communal disturbances. The licensees sought remission of licence fees for the closure period, but the State refused. The High …
The appellant, Mis. Somaiya Organics (India) Ltd., manufactured industrial alcohol and was initially exempt from a vend fee under the U.P. Excise Act, 1910. The exemption was withdrawn in 1979 and the company filed writ petitions; the High Court ordered it to give a bank guarantee and/or deposit …
Vam Organic Chemicals Ltd. and two other firms, licensed to produce industrial alcohol (rectified spirit) for chemical manufacturing, challenged Uttar Pradesh's Notification No. 25/Licence/Part‑3 dated 18‑May‑1990 which imposed a denaturation fee of 7 paise per litre under Section 41 of the U.P. …
The State of Uttar Pradesh challenged the High Court's declaration that Section 37-A of the U.P. Excise Act, 1910 was void for violating Article 14 because it allowed an exemption for foreign liquor under Section 20(2). While the appeal was pending, the legislature omitted Section 20(2) and …
The State of Uttar Pradesh sought to levy excise duty on various categories of wastage arising in the manufacture of Indian Made Foreign Liquor (IMFL): (A) wastage exported outside the State, (B) wastage during transport of high‑strength spirit, (C) loss due to obscuration in rum production, and (D) …
The State of Uttar Pradesh sought to recover differential excise duty on excess wastage of military rum that was exported by the respondents, Delhi Cloth Mills, under a lower export duty rate. The respondents argued that the duty on excess wastage could not be levied, and the Allahabad High Court …
The petitioners, industrial users of ethyl alcohol, challenged state statutes imposing a vend fee and other levies on industrial alcohol, arguing that such taxes were beyond the legislative competence of the states. The Court examined the constitutional distribution of powers, focusing on Entries 84 …
The State of Uttar Pradesh sued Kishori Lal for the shortfall of Rs 20,100 that arose when the excise licences he won at a public auction were resold at a lower price because he failed to deposit one‑sixth of the bid amount as required by the Excise Rules. The respondent argued that no contract was …
