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Excise Duty

Solvency certificate can be insisted for Grant or Renewal of Excise Licenses of Liquor

Case Law Details

Case Name
Gopinath Sahu Vs Amar Kumar Mohanty (Orissa High Court)
Date of Judgement/Order
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Gopinath Sahu Vs Amar Kumar Mohanty (Orissa High Court) The issue under consideration is whether the Government of Orissa in its Department of Excise can insist on furnishing Bank Guarantee, instead of Solvency certificate, for grant or renewal of Excise Licenses in respect of liquor? High Court states that if the Government were to suitably amend the Rules now, in so far as the present batch of petitions is concerned, such amendment cannot completely omit the provision of producing the Solvency certificate and require the production of the Bank Guarantee. Even if such provision is brought in ...
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