Supreme Court · 2015 INSC 568 · Decided 12 August 2015
Kalyan Chemicals v. Government of A.P. & Ors
- Court
- Supreme Court of India
- Citation
- 2015 INSC 568 · [2015] 9 S.C.R. 186
- Case number
- CIVIL APPEAL No. 5307/2005
- Decided
- 12 August 2015
- Bench
- VIKRAMAJIT SEN, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Dismissed After
- Case type
- Civil
Headnote
Andhra Pradesh Denatured Spirit and Denatured c Spirituous Preparations Rules, 1971: r. 3 - Pursuant to G 0. M. No. 147 dated 6.3.1998, the Government amended rule 3 whereby it introduced the collection of administrative fee of 50 paise per bulk litre - This Rule was given retrospective effect filed writ petition on the D ground that the amendment cannot be given retrospective effect and that fees should be levied@ 7 paise per litre since this amount was found to be reasonable in Vam Organics case- Held: s. 72 (3) of A.P Excise Act, 1968 permits making the rules under the Act with
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