Supreme Court · 1976 INSC 137 · Decided 4 May 1976
Mohan Meakin Breweries LTD. v. Excise & Taxation COMMER. Chandigarh & ORS.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 137 · [1976] SUPP. 1 S.C.R. 510
- Case number
- CIVIL APPEAL No. 582/1971
- Decided
- 4 May 1976
- Bench
- A.C. GUPTA, JASWANT SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227, 133(J)(a); Companies Act
Headnote
Punjab Bonded Warehouse Rules, 1957, J?.ulcs 8 tuul 9 i111po•1itio11 of duty or regulatory provision, whether ultra vires the Finallcial Co111mis.rioner's powers countervailing duty, whether illiposs/blu oflly on liquor l'Xisting witl:i11 State territory. The appellant company carried on the June, 1967 and April 1969, it uansported 't'arious C quantities of liquor from its dis:illeries in Uttar Pradesh to its bonded warehouse at Chandigarh. On arrival, the consignments were examined by the Ofliccr­ .:n·Charge of the warehouse, and a shortage was found, exceeding the
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