Uttar Pradesh Excise Act, 1910

The State of Uttar Pradesh challenged the levy of a licence fee on denatured spirit, arguing that the Union's Industries (Development and Regulation) Act, 1951 (particularly Section 18‑G) ousted the State's power to legislate under Entry 33 of List III of the Seventh Schedule. The High Court had declared the fee illega…

The Supreme Court examined the meaning of "close proximity" in sub‑rule (4) of Rule 5 of the Uttar Pradesh Number and Location of Excise Shop Rules, 1968, after a Lucknow High Court had held that it meant a distance of about 100 metres (300 ft) and ordered the immediate closure of liquor shops within that radius withou…

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…

The State of Uttar Pradesh introduced a policy requiring distilleries to affix security holograms on liquor containers and, through a series of circulars, presumed that any hologram not produced before an Authorized Committee was lost and that the distillery must pay excise duty on the notional liquor that could have b…

The Uttar Pradesh Government, by the Excise (Amendment) Ordinance 1972, inserted Section 24‑A in the Uttar Pradesh Excise Act, 1910, enabling it to grant shop licences for the retail sale of foreign liquor on the basis of a 'licence fee' (auction highest bid) or a 'fixed fee' (determined by the Excise Commissioner). Th…

The petitioners, wholesale dealers of beer and Indian Made Foreign Liquor, challenged the levy of an "assessed fee" in addition to the "fixed fee" (auction money) for FL‑2 licences under the Uttar Pradesh Excise Act, 1910 as amended by the 1976 Re‑enactment Act and later 1979 amendments. They argued that the statute al…

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 …