https://www.taxtmi.com/caselaws?id=237221 A liquor licence cannot be sub-let or operated benami through a power of attorney, and such private arrangements are illegal. On the admitted facts, the petitioner managed the business through third parties while funds, guarantees and conduct were effectively controlled by him, so a compromise with the licence holders could not extinguish liability for the amount actually received and recovered under the statutory machinery as arrears of land revenue. The Court therefore declined relief and treated the recovery as enforceable against the petitioner. en-us Tue, 10 Sep 2013 00:00:00 +0530 Sat, 21 Sep 2013 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237221 A liquor licence cannot be sub-let or operated benami through a power of attorney, and such private arrangements are illegal. On the admitted facts, the petitioner managed the business through third parties while funds, guarantees and conduct were effectively controlled by him, so a compromise with the licence holders could not extinguish liability for the amount actually received and recovered under the statutory machinery as arrears of land revenue. The Court therefore declined relief and treated the recovery as enforceable against the petitioner. Case-Laws Indian Laws Tue, 10 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237221