Supreme Court of India
State of Karnataka and Ors. v. V.s.narayana Swamy
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From the headnote
Mysore Excise Act, 1965/Karnataka Excise (Sale of Indian & Foreign Liquors) Rules. 1968: Section 23(d)/Rule 8( I): Manufacture and sate of excisable articles-Imposition of licence fee thereof under the Act-Licence fee for the authorised shop-Imposition of under the Rules-The relevant rule-Whether supported by the Act and had the authority of law. The Respondent, a licencee under the Karnataka Excise Act for selling liquor at an approved shop, filed a Writ Petition before the High Court challenging the vires of Section 23(d) of the Mysore Excise Act, 1965 and Rule 8(1) of the Karnataka Excise
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