A.ALAGIRISWAMI, A.C.GUPTA, A.N.RAY, K.K.MATHEW, Y.V.CHANDRACHUD
Har Shankar – Appellant
Versus
Deputy Excise And Taxation Commr – Respondent
Judgment
CHANDRACHUD, J :- This is a group of appeals founded on certificates of fitness granted by the High Court of Punjab and Haryana under Articles 132 (1) and 133 (1) (a) and (c) of the Constitution. The appeals arise out of a common judgment dated November 18, 1968 rendered by the High Court in a batch of 152 writ petitions under Article 226 of the Constitution. Those petitions were filed by liquor contractors and hoteliers to challenge the demands made upon them by the Department of Excise and Revenue, Government of Punjab.
2. The appellants are mostly retail vendors of country liquor holding licenses for the sale of liquor in specified vends. Those licences were granted to them on acceptance of their bids in the auctions held by the Excise Department, Government of Punjab. The licence fees realised through bids made in the auctions are said to be in.the neighbourhood of Rs. 29 crores.
3. In Civil Appeals Nos. 485 and 2205 of 1969, the appellants held licences for the retail sale of foreign liquor for consumption on the premises of their respective establishments.
4. Civil Writ No. 2646 of 1968 out of which Civil Appeal No. 365 of 1971 arises, may be taken to be typical of the
State of Bombay v. F. N. Balsam
Cooverjee B. Bharucha v. Excise Commr. and the Chief Commr., Ajmer
Hindu Religious Endow ments, Madras v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt
State of Bombay v. R. M. D. Chamarbaugwala
Nagendra Nath Bora v. Commr. of Hills Division and Appeals, Assam
Guruswamy and Co. v. State of Mysore
Guruswamy and Co. v. State of Mysore
State of orissa v. Harinarayan Faiswal
Amar Chawha Chakraborty v. Collector of Excise, Govt. of Tripura
State of Assam v. A. N. Kidwai, Commr. of Hills Division and Appeals, Shillong
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.