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SC Upholds Excise Interest Demand as Interim Stay Does Not Extinguish Statutory Liability
Case Law Details
- Case Name
- State of U.P. Vs Prem Chopra (Supreme Court of India)
- Appeal Number
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- Date of Judgement/Order
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- Courts
- Supreme Court of India
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State of U.P. Vs Prem Chopra (Supreme Court of India)
The dispute arose from recovery proceedings initiated against the licensee for unpaid excise dues under Section 36 of the U.P. Excise Act, 1910 read with the U.P. Excise (Settlement of Licenses for Retail Sale of Country Liquor) Rules, 2002. The licensee had obtained a country liquor retail licence for the year 2002-03 for an annual licence fee of Rs.29,52,000. Although the licence was surrendered in December 2002, the authorities maintained that the licensee remained liable to pay the licence fee due for the relevant period.
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