TRADE LINKS LTD., NEW DELHI AND ANR. ETC. ETC. versus STATE OF UTTAR PRADESH AND ANR. ETC. ETC.

TRADE LINKS LTD., NEW DELHI AND ANR. ETC. ETC. versus STATE OF UTTAR PRADESH AND ANR. ETC. ETC.

Levy and recovery of 'assessed fee' over and above 'fixed fee' for FL-2 licences is legal and valid under the U.P. Excise Act, 1910 as amended by Act 5 of 1976; the provisions enable determination of licensing fee by multiple methods, and conditions regarding assessed fee were notified and known to bidders.

Parties
Petitioner: Trade Links Ltd., NBW Delhi and another etc. etc.; Respondent: State of Uttar Pradesh and another etc. etc.
Jurisdiction
India
Judgment Date
07 May 1982
Procedural Posture
Writ Petition / Final Judgment
Outcome
Petitions dismissed
Legal Topics
Constitutional Validity of Statutes, Licensing of Wholesale Vend of Foreign Liquor, Levy of Fees Under Excise Law
Constitutional Law Excise Law Constitutional Validity of Statutes Licensing of Wholesale Vend of Foreign Liquor Levy of Fees Under Excise Law

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Parties

Trade Links Ltd., NBW Delhi and another etc. etc.

Petitioner

State of Uttar Pradesh and another etc. etc.

Respondent

Procedural Posture

Writ Petition / Final Judgment

Legal Issues

  1. 1 Whether the levy and recovery of 'assessed fee' under the U.P. Excise Act, 1910 as amended by Act 5 of 1976 is legal and valid.
  2. 2 Whether the U.P. Excise (Amendment) Act 13 of 1979 and Ordinance 4 of 1979 violate Articles 14, 19 and 31 of the Constitution.
  3. 3 Whether Section 30(2), proviso to clause (c) and Explanations I and II to clause (c) of Section 41 as amended are ultra vires the Constitution.

Ratio Decidendi

Levy and recovery of 'assessed fee' over and above 'fixed fee' for FL-2 licences is legal and valid under the U.P. Excise Act, 1910 as amended by Act 5 of 1976; the provisions enable determination of licensing fee by multiple methods, and conditions regarding assessed fee were notified and known to bidders.

Court Disposition

Petitions dismissed

Orders

  • All writ petitions dismissed with costs.
  • Costs quantified at Rs. 5000 payable by each petitioner separately.