Supreme Court · 1996 INSC 1470 · Decided 11 December 1996

State of Punjab and ORS. v. M/S Surinder Kumar and CO. and ORS.

Court
Supreme Court of India
Citation
1996 INSC 1470 · [1996] SUPP. 9 S.C.R. 963
Case number
CIVIL APPEAL No. 16976/1996
Decided
11 December 1996
Bench
K. RAMASWAMY, G.T. NANAVATI (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
CPC

Headnote

Code of Civil Procedure, 1908 : Section JI - Res Judicata. Punjab Excise Act, 1914 : Respondent granted licence for sale of Indian made foreign liq­ u01-Licence cancelled for i"egularities in conducting the business-Writ challenging cancellation-Minister for Excise and Taxation impleaded to avail altemative remedy of appeal under Excise Act-On appeal A B c the Appellate Authority upheld that respondents had committed illegalities D but felt it expedient instead of cancelling the licence, to treat the period from cancellation of licence till the filing of the writ petitions

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