Supreme Court · 2004 INSC 100 · Decided 12 February 2004
Secretary, Department of Excise & Commercial Taxes and ORS. v. M/S Sun Bright Marketing PVT. LTD., Chhattisgarh and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 100 · [2004] 2 S.C.R. 313
- Case number
- CIVIL APPEAL No. 6425/2002
- Decided
- 12 February 2004
- Bench
- V.N. KHARE, S.B. SINHA, S.H. KAPADIA (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
MP. Excise Act, 1921: Scope and nature of - Held: Is a self-contained Code. Sections 24(2) and 62(2)(g)-Licence fees-Remission/compensation­ Entitlement to-liquor shop was ordered to be compulsorily closed-Held: B c Liquor contractor entitled to remission/compensation fee unless the same was expressly barred. D Section 24(1)-Licence fee-Remission/compensation-Entitlement to­ Col/ector, having regard to sub-para 3, Ch. 13 of the Handbook for the Returning Officers issued by State Election Commission, ordered compulsory closure of liquor shops due to
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