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    <title>2013 (7) TMI 601 - CALCUTTA HIGH COURT</title>
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    <description>Availability of an alternative appellate remedy does not automatically bar writ jurisdiction; maintainability depends on the facts, and the writ was entertained where no timely objection was pressed after admission and exchange of affidavits. In foreign liquor licence matters, rejection cannot rest on local opposition alone. The governing excise rules required the Collector to conduct an independent enquiry into the genuineness of objections, the lawfulness of the site, local demand, and whether objections were mala fide or motivated by ulterior considerations. Because the impugned rejection showed no such application of mind, it was set aside and the matter remitted for fresh consideration in accordance with law.</description>
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      <title>2013 (7) TMI 601 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=235443</link>
      <description>Availability of an alternative appellate remedy does not automatically bar writ jurisdiction; maintainability depends on the facts, and the writ was entertained where no timely objection was pressed after admission and exchange of affidavits. In foreign liquor licence matters, rejection cannot rest on local opposition alone. The governing excise rules required the Collector to conduct an independent enquiry into the genuineness of objections, the lawfulness of the site, local demand, and whether objections were mala fide or motivated by ulterior considerations. Because the impugned rejection showed no such application of mind, it was set aside and the matter remitted for fresh consideration in accordance with law.</description>
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