Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Bihar Excise Country Liquor |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Bihar Excise (Settlement of Licences for Retail Sale of Country/Spiced Country Liquor) Rules, 2004 - rr. 19, 20 and 24 - Settlement of excise shops in favour of auction- purchaser - Default in payment of advance security - Despite the default, licence issued - In view of the default, demand for licence fee raised from the date of settlement till the date of issuance of licence - High Court held that default would be deemed to be condoned as the licence was issued despite the default - Held: The purchaser failed to comply with r. 19 - The default cannot be deemed to be condoned in view of the nature of trade in question - As per r. 24, the purchaser is required to pay licence fee from the date of settlement - Hence, the demand for licence fee is justified.Pursuant to sale notification, excise shops were settled in favour of the respondent on 5th July, 2006. The respondent was required to pay 1/4th of the annual licence fee as advance security money. He failed to do so in time. He deposited the requisite amount in three instalments. Licence was issued on 5th July, 2006. Since the respondent failed to comply with the conditions of the licence ie. delay in payment of advance deposit, a demand for licence fee was raised for the period commencing 5th June, 2006 to 5th July, 2006. High Court allowed the writ petition of the respondent holding that the default in payment of advance security amount would be deemed to have been condoned in view of the fact that despite the default, licence was issued; and that the respondent was liable to pay from the date of issuance of licence and not from the date of settlement. Hence the present appeal. |
Judge | Honble Mr. Justice Dipak Misra |
Neutral Citation | 2013 INSC 20 |
Petitioner | State Of Bihar And Others |
Respondent | Nirmal Kumar Gupta |
SCR | [2013] 1 S.C.R. 916 |
Judgement Date | 2013-01-08 |
Case Number | 128 |
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