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BARE ACTS

Supreme Court (SC) Judgements on Punjab Excise Act, 1914

Bare Act Title Category / State
Punjab Excise Act, 1914 Haryana State Laws
 

List of Judgements

Joseph Shine Vs. Union of India

Judgement Date : september/2018, Citation : 2018 Latest Caselaw 953 SC

Sukanya Shantha Vs. Union of India & Ors.

Judgement Date : october/2024, Citation : 2024 Latest Caselaw 627 SC

Association of Old Settlers of Sikkim Vs. Union of India

Judgement Date : january/2023, Citation : 2023 Latest Caselaw 32 SC

INTERNATIONAL SPIRITS AND WINES ASSOCIATION OF INDIA Vs STATE OF HARYANA AND OTHERS

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 124 SC

Headnote :

The Haryana Liquor License (Amendment) Rules 2017, which are part of the Punjab Excise Act of 1914, have been evaluated. According to the majority opinion, Rule 24(i-eeee) of the Haryana Liquor License (Amendment) Rules 2017, as modified by the Financial Commissioner using the authority granted unde...

State of Haryana Vs. Krishan & ANR. [JUNE 09, 2017.]

Judgement Date : june/2017, Citation : 2017 Latest Caselaw 428 SC

Sukhdev Singh Vs. State of Haryana [December 13, 2012]

Judgement Date : december/2012, Citation : 2012 Latest Caselaw 741 SC

State of U.P. & Ors. Vs. M/s Mohan Meakin Breweries Ltd. & ANR.

Judgement Date : september/2011, Citation : 2011 Latest Caselaw 739 SC

Dwarka Dass & Ors Vs. State of Haryana [2002] INSC472 (13 November 2002)

Judgement Date : november/2002, Citation : 2002 Latest Caselaw 473 SC

Bar Council of India Vs. Aparna Basu Mallick [1994] INSC 60 (25 January 1994)

Judgement Date : january/1994, Citation : 1994 Latest Caselaw 59 SC

State of U.P. Vs. Sheopat Rai [1993] INSC 340 (7 September 1993)

Judgement Date : september/1993, Citation : 1993 Latest Caselaw 335 SC

State of Haryana & Ors Vs. Lal Chand & Ors [1984] INSC 98 (2 May 1984)

Judgement Date : may/1984, Citation : 1984 Latest Caselaw 98 SC

Headnote :

The Deputy Excise & Taxation Commissioner conducted an auction to grant the rights to sell country liquor for a liquor vend. The respondents submitted the highest bid, which was provisionally accepted, making them the highest bidder according to Rule 36(2) of the Punjab Liquor Licence Rules 1956. La...

State of Punjab & Ors Vs. Ajudhia Nath & ANR [1981] INSC 112 (7 May 1981)

Judgement Date : may/1981, Citation : 1981 Latest Caselaw 112 SC

Headnote :

Condition 8 of the liquor vending license for various regions in Punjab for the financial year 1965-66 stipulated that: (i) the licensee must collect the monthly quota assigned to their vends or pay the corresponding still-head duty; (ii) any shortfall in the still-head duty due to the licensee\'s f...

State of Haryana & Ors Vs. Jage Ram & Ors [1980] INSC 91 (21 April 1980)

Judgement Date : april/1980, Citation : 1980 Latest Caselaw 91 SC

Headnote :

During the auction for the financial year 1967-68, which took place on March 27, 1967, for the retail sale known as \"Biswan Meel\" in Sonepat, the respondents submitted the highest bid for a quota of 62,100 proof liters. Consequently, they were obligated under condition 14(iii) of the auction to pa...

Satpal & Co. Vs. Lt. Governor of Delhi & Ors [1979] INSC 83 (12 April 1979)

Judgement Date : april/1979, Citation : 1979 Latest Caselaw 83 SC

Headnote :

In the process of executing the provisions of the Punjab Excise Act, 1914 as applicable in the Union Territory of Delhi, the relevant authority conducted an auction to grant licenses in Form L-10 for the sale of country liquor. During an auction on March 29, 1978, the bids from the petitioners were...

P. N. Kaushal Vs. Unionof India [1978] INSC 136 (16 August 1978)

Judgement Date : august/1978, Citation : 1978 Latest Caselaw 136 SC

Headnote :

The Punjab Excise Act of 1914 allows for the issuance of licenses for the sale of both Indian foreign and country liquor.According to Section 59(f)(v) of the Act, the authorities are empowered to determine the specific days when licensed establishments may operate for liquor sales, as well as to man...

Sham Lal Vs. Iunionof India & Ors [1978] INSC 135 (16 August 1978)

Judgement Date : august/1978, Citation : 1978 Latest Caselaw 135 SC

Headnote :

Rule 37 of the Punjab Liquor Licence Rules 1956, as amended by the State of Haryana, designates the 1st and 7th of each month as holidays for liquor stores. The petitioners challenged its legality.The writ petitions were dismissed:

Lakshmi Narain & Ors Vs. District Excise Officer, Fatehpur & Ors [1978] INSC 134 (16 August 1978)

Judgement Date : august/1978, Citation : 1978 Latest Caselaw 134 SC

Headnote :

The petitioners, who held licenses for the sale of liquor, contested the legality of the regulation.Upon dismissing the writ petition, the court ruled: 1. Since Rule 13B of the U.P. Excise Rules is comparable to Rule 37 of the Punjab Liquor License Rules of 1956, the ruling in P. N. Kaushal v. Union...

Lakhanlal Vs. The State of Orissa & Ors [1976] INSC 249 (15 October 1976)

Judgement Date : october/1976, Citation : 1976 Latest Caselaw 249 SC

Headnote :

Section 22(1) of the Bihar & Orissa Excise Act, 1915, states that the States may grant any individual the exclusive right to manufacture or sell country liquor at retail, under conditions and for durations deemed appropriate. The proviso requires a public notice to be issued regarding the intention...

Har Shankar & Ors Vs. The Dy. Excise & Taxation Commr. & Ors [1975] INSC 8 (21 January 1975)

Judgement Date : january/1975, Citation : 1975 Latest Caselaw 8 SC

Headnote :

The appellants are retail vendors of country liquor who possess licenses for selling liquor at designated locations. These licenses were awarded to them following their successful bids in auctions conducted by the Excise Department of the Government of Punjab. Specifically, the appellants in Civil A...

State of Punjab & Ors Vs. Sukh Deb Sarup Gupta [1970] INSC 118 (29 April 1970)

Judgement Date : april/1970, Citation : 1970 Latest Caselaw 118 SC

Headnote :

The respondent was a producer of medicinal or toilet products that qualified as \"excisable articles\" subject to excise duty under section 3(6)(c) of the Punjab Excise Act, 1914. According to section 6 in conjunction with Entry 37 of Schedule B of the East Punjab General Sales Tax Act, 1948, all go...

Karnal Distillery Co. Ltd. Vs. State of Haryana & Ors [1969] INSC 290 (16 October 1969)

Judgement Date : october/1969, Citation : 1969 Latest Caselaw 290 SC

Headnote :

The appellant company operated a distillery in Karnal under a D-2 license issued to it pursuant to Section 21 of the Punjab Excise Act, 1914. The Taxation Commissioner provided the company with specific instructions regarding the storage of molasses, claiming these were issued under the Punjab Disti...

Commissioner of Income-Tax, Punjab Jammu& Kashmir, Himacha Vs. Punjab Distilling Industries Ltd. [1964] INSC 87 (24 March 1964)

Judgement Date : march/1964, Citation : 1964 Latest Caselaw 87 SC

Headnote :

The assessee, a producer of country liquor, engaged in the business of selling liquor to licensed wholesalers. Since 1945, the assessee began charging its customers an additional fee termed \"empty bottles return security deposit,\" alongside the price of the liquor and the bottles. This fee would b...

Amar Nath Dogra Vs. Union of India [1962] INSC 143 (15 April 1962)

Judgement Date : april/1962, Citation : 1962 Latest Caselaw 143 SC

Headnote :

The appellant, who held a monopoly vend license for the retail sale of country liquor, issued a notice under Section 80 of the Civil Procedure Code to the Government during the license\'s validity, seeking damages for alleged violations of certain terms. Subsequently, the Excise Authorities suspende...

The State of Bombay & ANR Vs. F.N. Balsara [1951] INSC 38 (25 May 1951)

Judgement Date : may/1951, Citation : 1951 Latest Caselaw 38 SC

Headnote :

Under Entry 31 of List II in the Seventh Schedule of the Government of India Act, 1935, the Provincial Legislatures had the authority to legislate regarding \"intoxicating liquors,\" which included the production, manufacture, possession, transport, purchase, and sale of such liquors. Meanwhile, Ent...