Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        2016 (9) TMI 1520 - HC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Excessive delegation and disproportionate excise penalties invalidated under the Bihar prohibition framework, with private liquor possession limits narrowly read. The Patna HC analysis states that 'any person' in Section 19(4) of the Bihar Excise Act is of wide amplitude and not confined by ejusdem generis. It ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Excessive delegation and disproportionate excise penalties invalidated under the Bihar prohibition framework, with private liquor possession limits narrowly read.

                          The Patna HC analysis states that "any person" in Section 19(4) of the Bihar Excise Act is of wide amplitude and not confined by ejusdem generis. It further concludes that the provision and the impugned notification suffered from excessive delegation, conflicted with the New Excise Policy, 2015, and went beyond the Act's regulatory and revenue-oriented object, making the amendment and resulting penal measures unconstitutional. The text also records a majority view that private consumption of liquor within the home falls within privacy and personal liberty, while severe mandatory penalties, confiscation, and collective fines were found disproportionate and arbitrary. It lastly states that mere possession of foreign liquor was not prohibited by the impugned notification.




                          Issues: (i) Whether the expression "any person" in Section 19(4) of the Bihar Excise Act, 1915 covers all persons and is not controlled by ejusdem generis; (ii) whether Section 19(4) and the notification issued under it are invalid for excessive delegation and for conflict with the notified New Excise Policy, 2015 and the object of the Act; (iii) whether a citizen has a constitutional right, including a right to privacy, to consume liquor within the confines of the home; (iv) whether the enhanced punitive provisions and confiscatory measures introduced by the amendments are arbitrary, draconian and unconstitutional; and (v) whether mere possession of liquor remained prohibited under the impugned notification.

                          Issue (i): Whether the expression "any person" in Section 19(4) of the Bihar Excise Act, 1915 covers all persons and is not controlled by ejusdem generis.

                          Analysis: The amended provision no longer uses the earlier qualifying phrase that had led to a restrictive construction in prior case law. The expression "any person" is of wide amplitude and, in the setting of a section dealing with manufacture, bottling, distribution, sale, possession and consumption, the preceding words do not form a single genus. The rule of ejusdem generis therefore has no application.

                          Conclusion: The expression "any person" includes all persons and the notification cannot be invalidated on that ground.

                          Issue (ii): Whether Section 19(4) and the notification issued under it are invalid for excessive delegation and for conflict with the notified New Excise Policy, 2015 and the object of the Act.

                          Analysis: The Act, apart from Section 19(4), contains no discernible legislative policy or guidance authorising sudden and complete prohibition of foreign liquor. The power conferred is wide, vague and uncontrolled, which makes the provision a case of excessive delegated legislation. The notification also departs from the notified policy, which contemplated phased prohibition and continuance of foreign liquor/IMFL in restricted urban areas through the State monopoly. The impugned notification further travels beyond the object of the Act, which was regulatory and revenue-oriented, not a substitute for the separate prohibition regime.

                          Conclusion: Section 19(4), the impugned notification, and the consequential penal amendments are unconstitutional and unenforceable.

                          Issue (iii): Whether a citizen has a constitutional right, including a right to privacy, to consume liquor within the confines of the home.

                          Analysis: The majority view treats personal consumption of liquor within the home as part of individual choice protected by privacy and personal liberty, subject to law and reasonable restriction. It reasons that Article 47 does not create an absolute mandate that displaces Part III, and that a lawful citizen's private consumption cannot be treated as a constitutional wrong merely because the State seeks prohibition. The separate opinion disagrees and holds that no fundamental right to consume alcohol exists, but that disagreement does not alter the operative result.

                          Conclusion: The majority holds that private consumption of liquor falls within constitutional privacy and liberty, though the writ relief does not depend on that issue alone.

                          Issue (iv): Whether the enhanced punitive provisions and confiscatory measures introduced by the amendments are arbitrary, draconian and unconstitutional.

                          Analysis: The amendments imposed severe mandatory minimum sentences, broad presumptions of guilt, confiscation of premises, and collective fines with little or no procedural safeguard. The punishment structure was found grossly disproportionate to the regulatory purpose of the statute and inconsistent with fairness under Articles 14 and 21. The regime was viewed as capable of converting the State into a police-state style enforcement system.

                          Conclusion: The enhanced punishment and confiscation provisions are unconstitutional.

                          Issue (v): Whether mere possession of liquor remained prohibited under the impugned notification.

                          Analysis: The country liquor notification expressly prohibited possession, but the foreign liquor notification did not. Section 19(1) continued to permit possession within prescribed limits, and the foreign liquor notification targeted only wholesale and retail trade and consumption. On that textual basis, possession simpliciter was not covered by the impugned foreign liquor notification.

                          Conclusion: Mere possession of foreign liquor was not prohibited by the impugned notification.

                          Final Conclusion: The challenge succeeded on the principal grounds of invalid delegation, inconsistency with the notified policy, and disproportional penal consequences, so the impugned statutory amendment and notification could not be sustained.

                          Ratio Decidendi: A delegated power to impose prohibition must be supported by clear legislative guidance and cannot be exercised in a manner that is arbitrary, repugnant to the declared policy, or so extensive as to nullify the parent Act or impose grossly disproportionate penalties.


                          Full Summary is available for active users!
                          Note: It is a system-generated summary and is for quick reference only.

                          Topics

                          ActsIncome Tax
                          No Records Found