Supreme Court of India
State of Punjab and Ors. v. M/s Surinder Kumar and Co. and Ors.
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What the Court ordered
We hold that the view taken by the Division Bench is clearly unsustainable.
Judgment, page 4
From the headnote
Code of Civil Procedure, 1908 : Section JI - Res Judicata. Punjab Excise Act, 1914 : Respondent granted licence for sale of Indian made foreign liq u01-Licence cancelled for i"egularities in conducting the business-Writ challenging cancellation-Minister for Excise and Taxation impleaded alleg ing ma/a fides against him-High Court without going into merits directed the respondent to avail altemative remedy of appeal under Excise Act-On appeal c the Appellate Authority upheld that respondents had committed illegalities but felt it expedient instead of cancelling the licence, to treat the
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