1996 (1) TMI 453 - SC - Indian Laws

Summary

The Supreme Court allowed the intervention application and upheld the levy of a licence fee for bottling of liquor under the U.P. Excise Act, 1910. The court ruled that bottling is a distinct activity requiring a separate licence, and the imposition of such a fee is within the scope of the Act. The appeals and petitions challenging the fee were dismissed with costs.