Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2014 (5) TMI 94

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on page 46 and for April 2011-12 on page 50. Page 46 and 47 show that on 31.3.2010 the stock was 'Zero' and page 50 shows that on 26.4.2011 the Stock was 207 quarters of Country made Liquor. The checking was actually made and bottles of Country Liquor were seized by Checking Staff is a fact, admitted by petitioner in his reply and affidavit, placed on record on page 68 to the writ petition. There .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y Collector, Etah cancelling Country Made Liquor Retail Licence of petitioner for the year 2011-12 and revisional order dated 22.9.2009 passed by State Government allowing Revision of State and setting aside appellate order. 3. It appears that a checking was made at petitioner's retail country made liquor shop on 26.4.2011. The checking team found 1274 quarters (each containing 180 M.L.) of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d against him and therefore, appeal was also allowed by Additional Excise Commissioner, but the Revisional Authority, on the basis of pure conjectures and surmises, allowed Revision of District Magistrate and affirmed order of cancellation of licence of petitioner. 6. From the record, it is evident that in the Stock Register maintained by petitioner for the year 2010-11, he had shown 'Nil&# .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates