https://www.taxtmi.com/caselaws?id=220455 A statutory relaxation of the minimum-distance restriction for liquor licences under the Orissa Excise Rules was treated as valid where the official file showed conscious consideration by the competent authorities, including objections, distance requirements and revenue concerns. The absence of a separate formal order or an express recital of the relevant clauses did not invalidate the grant because the record disclosed application of mind and approval at the proper level. The stated special circumstances included demand for the shop, curbing illicit liquor trade and augmenting revenue. On that basis, the quashing of the licences was found unsustainable and the licences and privileges were restored. en-us Tue, 22 Jan 2013 00:00:00 +0530 Fri, 25 Jan 2013 07:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220455 A statutory relaxation of the minimum-distance restriction for liquor licences under the Orissa Excise Rules was treated as valid where the official file showed conscious consideration by the competent authorities, including objections, distance requirements and revenue concerns. The absence of a separate formal order or an express recital of the relevant clauses did not invalidate the grant because the record disclosed application of mind and approval at the proper level. The stated special circumstances included demand for the shop, curbing illicit liquor trade and augmenting revenue. On that basis, the quashing of the licences was found unsustainable and the licences and privileges were restored. Case-Laws VAT and Sales Tax Tue, 22 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220455