Supreme Court · 1975 INSC 322 · Decided 17 December 1975
State of Madhya Pradesh v. Firm Gappulal ETC.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 322 · [1976] 2 S.C.R. 1041
- Case number
- CIVIL APPEAL No. 1751/1971
- Decided
- 17 December 1975
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, R.S. SARKARIA, P.N. SHINGAL (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
1041 Madhya Pradesh Excise Act-Sections 25, 26 and 62-Levy of excise duty on liquor not lifted by the contri:xtors under a contract is neither authorised by s. 26 of the Act, nor such a power to levy excise duty Vested in the State under s. 62 of the Act-Meaning of the word of the Madhya Pradesh Excise Act, an excise licensee has to pay the following : (i) The prescribed licence fee, which licence gives the licensee privileges of selling liqnor in a shop. (ii) The price of liquor which he purchases from the State Govern­ ment; and (iii) Excise on the
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