M.N.VENKATACHALIAH, B.P.JEEVAN REDDY
State Of U. P. – Appellant
Versus
Sheopat Rai – Respondent
Judgment
VENKATACHALA, J. - This appeal on certificate of fitness to appeal to this Court ranted by the High Court of Judication at Hydrabad relates to its judgment dated August 29, 1972 in Civil Miscellaneous Writ Petition No. 4163 of 1972.
2. Antecedent facts of this appeal, which need brief mention, are these :
On 30th June, 1972, the Uttar Pradesh Excise (Amendment) Ordinance 1972, herenafter referred to as "the Ordinance", was promulgated by the Governor of Uttar Pradesh in exercise of the powers conferred upon him by clause (1) of Article 213 of the Constitution. The Ordinance, which omitted clause (3) of the Proviso to Section 21 and Subsection (3) of Section 40 of the United Provinces Excise Act, 1910, hereinafter referred to as "the U. P. Excise Act", inserted therein Sec. 24-A which read :
"24-A (1) Subject to the provisions of Section 31, the Excise Commissioner may grant to any person a licence or licences for the exclusive privilege of selling by retail at shops (for consumption both on and off the licensed premises or for consumption off the licensed premises only) any foreign liquor in any locality.
(2) The grant of licence or licences under sub-section (I) in relation
followed : Har Shankar v. Deputy Excise and Taxation Commissioner
H.H. Sudhundra Thirtha Swamiar v. Commissioner for Hindu Religious and Charitable Endowments, Mysore
Hingir Rampur Coal Co. Ltd. v. State of orissa
Guruswamy and Co. v. State of Mysore
State of A.P. v. Y. Prabhakara Reddy
Corporation of Calcutta v. Liberty Cinema
followed : Har Shankar v. Deputy Excise and Taxation Commissioner
Har Shankar v. Deputy Excise and Taxation Commissioner
Synthetics Chemicals Ltd. v. State of U.P.
referred to : State of Bombay v. F.N. Balsara
Cooverjee B. Bharucha v. Excise Commissioner and the Chief Commissioner, Ajmer
State of Assam v. A.N. Kidwai, Commissioner of Hills Division and Appeals, Shillong
Nagendra Nath Bora v. Commissioner of Hills Division and Appeals, Assam
Amar Chandra Chakraborty v. Collector of Excise, government of Tripura
State of Bombay v. R.M.D. Chamarbaugwala
State of orissa v. Harinarayan Jaiswal
Krishna Kumar Narula v. State of JandK
followed : Har Shankar v. Deputy Excise and Taxation Commissioner
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.