Supreme Court · 1971 INSC 105 · Decided 2 April 1971
Indian Mica & Micanite Industries LID. v. State of Bihar & ORS.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 105 · [1971] SUPP. 1 S.C.R. 319
- Case number
- CIVIL APPEAL No. 770/1967
- Decided
- 2 April 1971
- Bench
- S.M. SIKRI, G.K. MITTER, K.S. HEGDE, A.N. GROVER, P. JAGANMOHAN REDDY (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Bi/Jar and Orissa ExCise Act, 1915, s. 90 and rules made thereunder, r. 111-Levy of licence fee for possession of liquor-Whtther fee commen· 5urace 14:fth .service rendered by State-Immunity from prosecution on pay­ ment of licence fee-If quid pro quo. The appellant was using denatured of mica- C nite. It challenged. the vires of r. 111 of the Rules framed under s. 90 of the Bibar and OriSsa Excise Act, 1915, by which a fee for· a licence to pos- sess denatured spirit was' imposed. The High Court upheld the levy as a fee for se.rvices rendered by the Government In
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