Rajasthan HC quashes petitions seeking tax relief on the sale of liquor

Babu Khan Vs State of Rajasthan (Rajasthan High Court) In Babu Khan v. State of Rajasthan and Ors. there were a total of 121 Writ Petitions filed by the Liquor Vendors seeking waivers on the annual guarantee fee and tax relief for the second wave time period of COVID-19. In the case, the Petitioners contended that on account of lock-down, the licensed liquor shops remained closed for a mammoth total of 395 hours out of the prescribed 680 hours. Furthermore, it was contended that in April and May, 2021, the shops were shut for 67.74% of the total time. Further, the Petitioners argued that the f...