Uttar Pradesh Excise Act, 1910

The State of Uttar Pradesh challenged M/s Mohan Meakin Breweries Ltd. for levying excise duty and additional duty on alleged excess manufacturing and bottling wastage of beer. The High Court had directed the State to recompute the stock of beer under Rule 53 of the UP Brewery Rules and Section 28A of the UP Excise Act,…

Man Singh was arrested in 1979 with half a bottle of illicit liquor and equipment for liquor manufacture. He was convicted under Section 60(2) of the Uttar Pradesh Excise Act, 1910 and sentenced to one year of rigorous imprisonment and a fine, a conviction affirmed by the trial, appellate and revisional courts. On appe…

A fire on 10 April 2003 destroyed 35,642 cases of Indian Made Foreign Liquor stored in the bonded godown of M/s McDowell & Co. Ltd. The Uttar Pradesh Excise Department levied a demand for excise duty on the destroyed liquor, which the High Court set aside on the ground that the fire was an act of God and no negligence …