Supreme Court of India

Secretary, Department of Excise & Commercial Taxes and Ors. v. M/s Sun Bright Marketing Pvt. Ltd., Chhattisgarh and Anr.

Neutral citation
Reported as [2004] 2 S.C.R. 313
Bench V.N. Khare, S.B. Sinha and S.H. Kapadia JJ.
Decided 12 February 2004

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.

From the headnote

MP. Excise Act, 1921: Scope and nature of - Held: Is a self-contained Code. Sections 24(2) and 62(2)(g)-Licence fees-Remission/compensation­ Entitlement to-liquor shop was ordered to be compulsorily closed-Held: c Liquor contractor entitled to remission/compensation in payment of licence fee unless the same was expressly barred. Section 24(1)-Licence fee-Remission/compensation-Entitlement to­ Col/ector, having regard to sub-para 3, Ch. 13 of the Handbook for the Returning Officers issued by State Election Commission, ordered compulsory closure of liquor shops due to Municipal election-Held:

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