Supreme Court · 1996 INSC 989 · Decided 3 September 1996
State of Orissa and ORS. v. Narain Prasad and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 989 · [1996] SUPP. 5 S.C.R. 465
- Case number
- CIVIL APPEAL No. 11509/1996
- Decided
- 3 September 1996
- Bench
- B.P. JEEVAN REDDY, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Excise Law: Orissa Excise (Exclusive Privilege) Rules, 1970: Rules 6A and 6. Liquor licence-Under contract-Considerations for grant of-Licensee required to lift 'minimum guaranteed quantity' ( MGQ) every month-As well A B c as to remit excise duty twice every month-While licensee obliged to remit deficit to be lifted in subsequent n01th-Licensee as per tenns of contract unde1took to remit excise duty plior to lifting of liquor-However, licensee D failed to lift M.G.Q. as well as to remit excise du{JWl1en demand for payment of excise duty was made, licensee filed wlit petition
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