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KERALA HIGH COURT
T. L. Viswanatha Iyer, J
The State and its officers in the Commissioner-ate of Excise – Appellant
Versus
the abkari contractors – Respondent
2 The law relating to the import, export, transport, manufacture, sale and possession of intoxicating liquor in the State is the Abkari Act 1 of 1077 M.E. (The Act, in the further discussion), which was in force in the erstwhile Cochin area of the State and was extended to the whole of Kerala with effect from May 11, 1967 by the Cochin Abkari (Extension and Amendment) Act, 10 of 1967, and the various rules
The demand for excise duty on the designated quantum of rectified spirit was found to be a contractual obligation rather than genuine excise duty, ruling that contractors could not evade payment desp....
The State had no legislative competence to levy Excise Duty on rectified spirit not fit for human consumption, and the imposition of Excise Duty on presumptive production of liquor was ultra vires to....
State contracts must be awarded fairly, ensuring public interest and avoiding arbitrariness, as mandated by Article 14 of the Constitution.
The court held that liquor vendors are not 'buyers' under Section 206C of the Income Tax Act, thus exempting the appellant from TDS obligations.
Unilateral extension of a liquor license after its expiry is unlawful and violates statutory provisions and contractual obligations.
Rule 15 of the Jharkhand Excise (Operation of Retail Product Shops through Jharkhand State Beverages Corporation Limited) Rules, 2022, which imposed penalties on placement agencies for shortfalls in ....
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