Supreme Court · 1976 INSC 139 · Decided 5 May 1976

Excise Commissioner, U.P., Allahabad v. Ram Kumar

Court
Supreme Court of India
Citation
1976 INSC 139 · [1976] SUPP. 1 S.C.R. 532
Case number
CIVIL APPEAL No. 276/1975
Decided
5 May 1976
Bench
A.N. RAY, R.S. SARKARIA, P.N. SHINGAL, JASWANT SINGH (4-judge bench)
Outcome
Case Allowed
Case type
Civil
Acts & sections cited
Evidence Act; Constitution Article 226

Headnote

COMMISSIONER, U.P., ·ALLAHABAD v. RAM KUMAR May 5, 1976 [A. N. RAY, C.J., R. S. SARKARIA, P. N. SHINGHAL AND JASWANT SINGH, JJ.J Evidence Act-Estoppe/ against Government in exercise of legislative, sovere­ ign or executive powers-U.P. Excil"e Act 1910-Sec. 24, 28, 31, 33, 40 of Uttar Pradesh bas under the U.P. Excise Act, 1910, the ex­ clusive right or privilegoe· of manufacturing and selling liquor in that State. Section 24 of the Act provides that subject to the provisions of s. 31 the Excise Commissioner may grant to any persOn a licence for the

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