REGENT COMPUTRONICS PVT. LTD.

STATE OF UTTAR PRADESH Appellant

V/S

STATE OF UTTAR PRADESH Respondents

Referred Judgements :-

MANOHAR LAL VS. STATE [RELIED ON]
POOVERJEE B BHARUCHA VS. EXCISE COMMISSIONER AND THE CHIEF COMMISSIONER AJMER [REFERRED TO]
TIKA RAMJI OTHERS VS. STATE OF UTTAR PRADESH [RELIED ON]
STATE OF ASSAM GOLAP CHANDRA NEOG KHAN DEONARAYAN SINGH HARIDAYANANDA KAKATI RAHOT CHANDRA RAJKHOWA VS. SRISTIKARDOWERAH:SRISTIKAR DOWERAH:RAFIQUAL PETITIAIN:TULESWAR SAIKIA:RAHOT CHANDRA BURGAHAIN:SUKHRAM KOIRI [CITED]
STATE OF BOMBAY VS. R M D CHI MARBAUGWALA ADVOCATE GENERAL OF MYSORE INTERVENER [CITED]
NAGENDRA NATH BORA LIKHIRAM COMMISSIONER OF HILLS DIVISION AND APPEALS ASSAM RAFIULLAH KHAN VS. COMMISSIONER OF HILLS DIVISION AND APPEALS ASSAM:BHANURAM PAGU:BHANURAM PEGU:AMULYA PRASAD CHALIHA [CITED]
SHINDE BROTHER VS. DEPUTY COMMISSIONER RATCHUR [REFERRED TO]
BAIJNATH KADIO VS. STATE OF BIHAR [DISTINGUISHED]
STATE OF ORISSA VS. HARINARAYAN JAISWAL [REFERRED TO]
AMAR CHANDRA CHAKRABORTY VS. COLLECTOR OF EXCISE GOVERNMENT OF TRIPURA [REFERRED TO]
NASHIRWAR SETHI WINE STORES P RAMACHANDRA JOSEPH MICHAEL T GOVINDAN KUTTY MENON P M CHOKO VS. STATE OF MADHYA PRADESH [RELIED ON]
HAR SHANKAR VS. DEPUTY EXCISE AND TAXATION COMMR [RELIED ON]
A B ABDUL KADIR VS. STATE OF KERALA [REFERRED TO]

JUDGEMENT

(1.) THESE batches of Civil Appeals, writ petitions and Special Leave Petitions raise the same question and can be disposed of by a common judgment.

(2.) C.A. No. 1130/76 is by the State. The other Appeals, Writ Petitions and Special Leave Petitions are by the aggrieved parties.

(3.) THE appellants have licenses for the wholesale vend of denatured spirit. It was contended that the State was providing no service to the trade of the denatured spirit and, therefore, the levy of fee is not justified. THE State, it was submitted, was not competent to authorise a levy of excise duty or tax so it was within the jurisdiction of the Parliament. On behalf of the State it was contended that in law the State had exclusive privilege to deal with intoxicating liquor which included denatured spirit and the levy of a licence fee and vend fee constituted consideration for permitting the appellants to carry on wholesale trade of the denatured spirit.

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STATE OF UTTAR PRADESH Vs. SYNTHETICS AND CHEMICALS LTD:STATE OF UTTAR PRADESH:STATE OF UTTAR PRADESH:STATE OF UTTAR PRADESH:STATE OF UTTAR PRADESH:STATE OF UTTAR PRADESH

Referred Judgements :-

JUDGEMENT

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