Cal. HC: WB Government Directed to Finalise Minimum Wage of Tea Plantation Workers Within Six Weeks  ||  Delhi HC: Woman Cannot be Held Liable for Her Lover Committing Suicide Due to Love Failure  ||  All. HC: Medical Report Determining Age of Victim in POCSO Cases to be Submitted to Court Promptly  ||  Concerns About Rise in Low-Quality Law Colleges Raised by Bar Council of India  ||  Appointment of Technical Assistants as Assistant Engineers in Tamil Nadu PWD Upheld by Supreme Court  ||  Committee to Examine Issues Relating to Queer Community Constituted by Central Government  ||  Karnataka High Court: Accused can’t be Morally Convicted by Trial Court in Absence of Legal Proof  ||  Supreme Court in Plea for 100% EVM-VVPAT Verification: Human Interference to Create Problems  ||  Bom HC: Person Cannot be Deprived of Right to Sleep by Recording Statements at Unearthly Hours  ||  Supreme Court: Enable E-Filing & Virtual Appearance Facilities At UP District Courts    

K.C.P. Ltd. v. Government of A.P. and Ors. - (Supreme Court) (12 Aug 2015)

Collection of fee for preventing illegal activities of unrelated third parties a gambit for preventing manufacturers from exporting industrial alcohol



Duty payable for grant of permit to export rectified spirit from the state, favouring buyers of rectified spirit in the state, is a tax not a fee. From that inference, the Supreme Court iterated that a duty, with the requirement of an indemnity bond, seeking to regulate, control and discourage export was ultra vires the state's jurisdiction. The Court, however, refrained from striking down the Andhra Pradesh Rectified Spirits Rules, 1971 in their entirety, given the need for preventing the illegal conversion of industrial alcohol to potable alcohol.

Relevant : Synthetics and Chemicals Limited v. State of UP MANU/SC/0595/1989


Share :        

Disclaimer | Copyright 2024 - All Rights Reserved