Supreme Court of India

Doongaji and Co. v. State of Madhya Pradesh and Ors.

Neutral citation
Reported as [1991] 3 S.C.R. 479
Bench N.M. Kasliwal and K. Ramaswamy JJ.
Decided 9 August 1991

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

We hold that strict construction would lead to innumerable complications and loss of public revenue.

Judgment, page 12

From the headnote

Madhya Pradesh Excise.Act, 1915-Sections 13 and 14-Licerice to distil rectified spirit or. denatured spirit or liquor-Clause 50'­ lnterpretation of. Valuation of the materials such as plants & machinery etc. of the distillery and payment thereof to outgning licensee before handing over possession to the incoming licensee-Held to be neither mandatory nor a condition precedent. " The appellants and its predecessors continuously held licences under Sections 13 and 14 of the Madhya Pradesh Excise Act to distil rectified spirit or denatured spirit or liquor. The last of such licence which the

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