Supreme Court of India

State of Bihar and Ors. v. Industrial Corporation Pvt. Ltd. and Ors.

Neutral citation
Reported as [2003] SUPP. 3 S.C.R. 362
Bench V.N. Khare J.
Decided 4 September 2003

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.

1 Supreme Court bench has cited this judgment.

What the Court ordered

For the aforesaid reasons and subject to the aforesaid modification of the impugned judgment, we dismiss these appeals, There shall be no order as to costs.

Judgment, page 16

From the headnote

Bihar Molasses (Control) Act, I 947: S.22-Rectified spirit manufactured from molasses-Shortfall in production reported by Comptroller and Auditor General-Penal duty imposed by State Government on distillers to the extent of shortfall­ Distillers filing writ petitions-High Court setting aside the levy-Held, imposition of penal duty being against the principles of natural justice is illegal and void-No opportunity of any kind was afforded to the manufacturers before the demand as regards the penal duty was pressed against them-Before creating a demand of penal duty or penalty, there was no

Where later benches applied it

Of those, 1 referred to

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