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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>High Court Denies Tax Registration to Liquor Firm for Violating Punjab Liquor License Rules, Citing Rule 37, Sub-rule 26.</h1> The Punjab and Haryana High Court ruled against granting registration under sections 184/185 of the Income Tax Act to a firm engaged in liquor sales, as the firm violated the Punjab Liquor License Rules, 1956. Two partners originally secured a liquor license, later forming a partnership with eight others without obtaining the necessary endorsements from the authorities. The court highlighted that the firm's operations violated sub-rule 26 of rule 37, which prohibits unauthorized sales. The decision contrasts with a Supreme Court ruling in a different case, where such conditions were absent. Officers are advised to thoroughly review local liquor license rules before granting registrations.
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