Supreme Court of India
M/s. Modern Hotel v. Commissioner of Excise & Ors.
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
For the aforesaid reasons we find no merit in this C appeal and it is dismissed accordingly.
Judgment, page 9
From the headnote
Foreign Liquor Rules: Rule 13A(5), proviso - Excise Licence - Renewal of licence subject to payment of abkari arrears due to Government - Firm having FL-3 licence to run a bar in its hotel- Reconstitution of firm on entry of a new partner - Subsequent request of appellant firm for renewal of its FL-3 licence - Rejected on the ground that one of the partners had conducted abkari business earlier and incurred 0 dues to the Government which had further grown on account of interest and until 50% of abkan· arrears pending at the time of renewal of licence was cleared, the licence could not be
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