https://www.taxtmi.com/caselaws?id=235657 Where a liquor licence was closed because of local objections and temple proximity, the authority's use of the word "cancellation" did not determine its legal character; as the action did not arise from any statutory ground under Section 31(1), it was treated as a withdrawal outside Section 31 and within Section 32, with refund of licence fee available for the closure period. However, the licencee could not claim refund for any period before the licence was granted, because no enforceable entitlement had yet arisen. The stated result was refund for the closure period with interest, while the earlier-period claim was rejected. en-us Wed, 24 Jul 2013 00:00:00 +0530 Mon, 29 Jul 2013 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235657 Where a liquor licence was closed because of local objections and temple proximity, the authority's use of the word "cancellation" did not determine its legal character; as the action did not arise from any statutory ground under Section 31(1), it was treated as a withdrawal outside Section 31 and within Section 32, with refund of licence fee available for the closure period. However, the licencee could not claim refund for any period before the licence was granted, because no enforceable entitlement had yet arisen. The stated result was refund for the closure period with interest, while the earlier-period claim was rejected. Case-Laws Indian Laws Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235657