B.SUBHASHAN REDDY, K.P.SIVASUBRAMANIAM
R. Selvaraj and others – Appellant
Versus
Government of Tamil Nadu represented by its Secretary, Prohibition and Excise Department, Fort St. George, Chennai and others – Respondent
2. The excise year in this State has commenced on 1.8.2001 and expires on 31.7.2002. G.O.Ms.No.115, Prohibition and Excise Department, dated 22.6.2001 was issued on the eve of this excise year. For granting the rights of privilege for retail vending Indian Made Foreign Liquor (IMFL), applications were invited. Privilege is granted in lieu of the amount paid, which is called ‘privilege amount’, which means the amount determined by the Commissioner for a shop for the grant of privilege based on the guidelines issued by the Government. The privilege amount is fixed on the basis of the local authority like village panchayat, Panchayat Union, Municipalities and Municipal Corporations. In 30 districts of Tamil Nadu, a specified number of shops i.e., 6000 were indicated and by adopting the drawal method, the privilege rights were given. But all of such shops were not sold out. Out of 6000 shops notified, 5377 shops
Krishna Kumar Narula v. Jammu and Kashmir State A.I.R. 1967 S.C. 1368
Nashirwar v. State of M. P. A.I.R. 1975 S.C. 360
Lakhanlal v. State of Orissa A.I.R. 1977 S.C. 722
Khoday Distilleries Limited v. State of Karnataka [1995] 1 S.C.C. 574
Assistant Excise Commissioner v. Issac Peter [1994] 4 S.C.C. 104
Cooverjee v. Excise Commissioner
State of Orissa v. Harinarayan A.I.R. 1972 S.C. 1816
Harshankar v. Deputy Excise and Taxation Commissioner A.I.R. 1975 S.C. 1121
State of M. P. v. Nandlal Jaiswal A.I.R. 1987 S.C. 251
Madras City Wine Merchants Association v. State of Tamil Nadu [1994] 5 S.C.C. 509
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.