Supreme Court · 1991 INSC 201 · Decided 21 August 1991
State of Karnataka and ORS. v. V.S.NARAYANA Swamy
- Court
- Supreme Court of India
- Citation
- 1991 INSC 201 · [1991] 3 S.C.R. 700
- Case number
- CIVIL APPEAL No. 1801/1974
- Decided
- 21 August 1991
- Bench
- RANGANATH MISRA, M.H. KANIA, KULDIP SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
• Mysore Excise Act, 1965/Karnataka Excise (Sale of Indian & Foreign Liquors) Rules. 1968: Section 23(d)/Rule 8( I): Manufacture and sate of excisable articles-Imposition of licence fee thereof under the Act-Licence fee for the authorised shop-Imposition of under the Rules-The relevant Respondent, a licencee under the Karnataka Excise Act for selling liquor at an approved shop, filed a Writ Petition before the High D Court challenging the vires of Section 23(d) of the Mysore Excise Act, 1965 and Rule 8(1) of the Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968
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