STATE OF MADHYA PRADESH & ORS. versus TIKAM DAS

Enhanced licence fee applies retrospectively from April 1, 1964 by virtue of s. 63 of the Act and the amended Foreign Liquor Rules; balance stock on March 31, 1964 is liable to enhanced levy.

Parties: Appellants: State of Madhya Pradesh & Ors.; Respondent: Tikam Das
Jurisdiction: India
Judgment Date: 22 April 1975
Procedural Posture: Civil Appeal / Supreme Court Appeal From Madhya Pradesh High Court Decision
Outcome: Appeal allowed
Legal Topics: Licence Fee Enhancement, Retrospective Rule Making, Excise Act Application, Foreign Liquor Rules

Excise Law Administrative Law Licence Fee Enhancement Retrospective Rule Making Excise Act Application Foreign Liquor Rules

Case Brief

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Full judgment text Legal principles 3 Authorities cited 1 Party arguments 2 Amounts and remedies 1

Parties

State of Madhya Pradesh & Ors.

Appellants

Tikam Das

Respondent

Procedural Posture

Civil Appeal / Supreme Court Appeal From Madhya Pradesh High Court Decision

Legal Issues

1 Whether subordinate legislation under the Madhya Pradesh Excise Act can be given retrospective effect
2 Whether enhanced licence fees apply to balance stock held on expiry of licence

Ratio Decidendi

Enhanced licence fee applies retrospectively from April 1, 1964 by virtue of s. 63 of the Act and the amended Foreign Liquor Rules; balance stock on March 31, 1964 is liable to enhanced levy.

Court Disposition

Appeal allowed

Orders

Parties to bear their own costs