Court Judgments & Orders · न्यायालयीन निर्णय
Maharashtra State Excise case law — Supreme Court, Bombay HC, tribunals. Includes the uploaded Court Orders.
167judgments
New this week: 5
Bombay High Court
· Principal Seat
10 Jul 1996
Kailashpati Kedia vs State Of Maharashtra on 10 July, 1996
Analysis pending · Full text available / विश्लेषण प्रलंबित
ORDER
Bombay High Court
· Principal Seat
★ Landmark
07 Jun 1996
State of Maharashtra v. Doburg Lager Breweries Pvt. Ltd.
1996(5) BOMCR 478; 1996 AIHC 4456; (1996) 3 ALLMR 284 (BOM); (1996) 2 MAH LJ 449; (1996) 5 BOM CR 478
State Government cancelled beer manufacturer's BRL licence for large-scale systematic tax evasion (Rs. 72+ lakhs) under BPA s.56(1)(b) without prior notice. Court upheld cancellation, holding s.56(1)(b) applies to deliberate evasion schemes...
Bombay High Court
· Principal Seat
26 Mar 1993
S.M. Mallewar And Others vs State Of Maharashtra And Others on 26 March, 1993
Analysis pending · Full text available / विश्लेषण प्रलंबित
JUDGMENT
Bombay High Court
· Principal Seat
★ Landmark
05 Mar 1993
Mrs. Janaki R. Shetty v. The Collector of Bombay
1993(3) BOMCR 648
Restaurant permit-room (FL-III) licence unlawfully cancelled based on unapublished government circulars imposing 75-metre distance restriction from schools/religious institutions. Court held the restriction had no legal efficacy until Rule...
Bombay High Court
· Principal Seat
08 Sep 1992
Mohan Meakin Ltd. vs State Of Maharashtra on 8 September, 1992
Analysis pending · Full text available / विश्लेषण प्रलंबित
JUDGMENT
Sujata Manohar, J.
Bombay High Court
· Principal Seat
21 Jul 1992
Ramon Distilleries Ltd. And Anr. vs State Of Maharashtra And Ors. on 21 July, 1992
Analysis pending · Full text available / विश्लेषण प्रलंबित
JUDGMENT
H.D. Patel, J.
Bombay High Court
· Principal Seat
21 May 1991
Maharashtra Wine Merchants ... vs The State Of Maharashtra And Another on 21 May, 1991
Analysis pending · Full text available / विश्लेषण प्रलंबित
ORDER
Bombay High Court
· Principal Seat
★ Landmark
11 Feb 1991
Sharadchandra Vinayak Dongre v. State Of Maharashtra
1991 Cri LJ 3329
Magistrate cannot take cognizance of offences on an incomplete charge-sheet that does not constitute a police report within s.173(2) CrPC, and must receive proper notice and hearing before condoning delay under s.473 CrPC—order quashing pre...
Bombay High Court
· Principal Seat
12 Sep 1990
Gustad Mayur Irani vs State Of Maharashtra on 12 September, 1990
Analysis pending · Full text available / विश्लेषण प्रलंबित
JUDGMENT
Pendse, J.
Supreme Court
★ Landmark
25 Oct 1989
Synthetics & Chemicals Ltd. Etc vs State Of U.P. And Ors on 25 October, 1989
The Supreme Court held that States lack legislative power to levy excise duties, vend fees, or transport charges on industrial alcohol and rectified spirit used as raw materials in manufacturing, as such alcohol falls outside 'alcoholic liq...
Supreme Court
★ Landmark
19 Sep 1989
Aphali Pharmaceuticals Ltd vs State Of Maharashtra & Ors on 19 September, 1989
AIR 1967 SC 389
The Supreme Court held that Ayurvedic medicinal preparations containing self-generated alcohol but not capable of being consumed as ordinary alcoholic beverages are exempt from excise duty under Item 3(i) of the Schedule to the Medicinal an...
Bombay High Court
· Principal Seat
01 Aug 1989
J.E. Bilmoria And Sons vs State Of Maharashtra And Ors. on 1 August, 1989
Analysis pending · Full text available / विश्लेषण प्रलंबित
JUDGMENT
M.S. Deshpande, J.
Supreme Court
★ Landmark
12 Aug 1988
Shroff & Co., Etc vs Municipal Corporation Of Greater ... on 12 August, 1988
The Supreme Court held that countervailing duty imposed on imported liquor is includible in the assessable value for octroi levy under the Bombay Municipal Corporation Act, 1888 and the Bombay Prohibition Act, 1940. The Court reasoned that...
Tribunal
04 Feb 1987
Income-Tax Officer v. Novelty Wine Traders
[1987] 21 ITD 377 (Pune)
Whether a partnership formed by a wholesale liquor licence holder is void under Rule 21 of the Bombay Foreign Liquor Rules, 1953, particularly when the partnership is formed soon after the licence is granted on conditions requiring severanc...
Bombay High Court
· Principal Seat
28 Feb 1983
Sanmukh D. Makhija And Anr., M.V. Bhatia ... vs State Of Maharashtra And Ors. on 28 February, 1983
Analysis pending · Full text available / विश्लेषण प्रलंबित
JUDGMENT
P.S. Shah, J.
Bombay High Court
· Principal Seat
03 Mar 1977
Adarsh Toddy Kamgar Sahakari, Sanstha, ... vs State Of Maharashtra And Ors. on 3 March, 1977
Analysis pending · Full text available / विश्लेषण प्रलंबित
JUDGMENT
Dharmadhikari, J.
Bombay High Court
· Principal Seat
★ Landmark
12 Feb 1974
Bombay Cycle And Motor Agency Ltd. v. Bhagwanprasad Ramragubir Pandey
(1974)76BOMLR612
Vehicle seized and confiscated under Bombay Prohibition Act (Sections 90, 66, 99) in criminal proceedings against hirer without hearing the hire-purchase owner. High Court held that owner must receive notice and opportunity of hearing befor...
Bombay High Court
· Principal Seat
★ Landmark
01 Feb 1967
B.C. Khatri v. Peshuram Chanduram and Anr.
AIR 1968 Bombay 39; (1967) 69 BOM LR 636; 1968 CRILJ 27; 1967 MAH LJ 617; ILR (1968) BOM 776
High Court upheld issuance of process against foreign liquor licensee for obtaining supplies from unapproved supplier in violation of BPA Rules. Held that private person may file complaint under BPA; at Section 202 stage, magistrate need on...
Supreme Court
03 Feb 1965
Pritpal Singh Rattan Singh vs The Chief Commissioner Of Delhi And Anr.
AIR 1966 Punjab 4
Chemist petitioner challenges the constitutional validity of the Chief Commissioner of Delhi's December 1961 notification declaring all spirituous preparations with >20% proof alcohol to be liquor under the Punjab Excise Act 1914 (as applie...
Bombay High Court
· Principal Seat
02 Aug 1963
State Of Maharashtra vs Vijaysingh Dinkarrao Rajurkar on 2 August, 1963
Analysis pending · Full text available / विश्लेषण प्रलंबित
JUDGMENT
Abhyankar, J.