Supreme Court · 1981 INSC 110 · Decided 7 May 1981
State of Punjab and ORS. v. Ajudhia Nath and ANR.
- Court
- Supreme Court of India
- Citation
- 1981 INSC 110 · [1981] 3 S.C.R. 686
- Case number
- CIVIL APPEAL No. 1665/1970
- Decided
- 7 May 1981
- Bench
- D.A. DESAI, A.D. KOSHAL, R.B. MISRA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 31
Headnote
STATE OF PUNJAB AND ORS. v. AJUDHIA NATH AND ANR. May 7, 1981 [ D.A. DESAI A.D. KOSHAL AND R.B. MISRA, JJ. ] Punjab Excise Act and Rules made thereunder-Principle of natural justice of giving opportunity to be heard does not come into play when the demand is merely for payment of a sum becoming a duty of excise nor can be regarded as a tax of any kind whatsoever. Condition 8 of the licence to run liquor vends in various parts of Punjab during the financial year 1965-66 laid down: (i) the licencee shall lift each month D the proportionate qtiota for the month fixed for his vends or
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