https://www.taxtmi.com/caselaws?id=158046 The Punjab Excise Act, 1914 was treated as a regulatory, not merely fiscal, scheme for controlling manufacture, sale and consumption of intoxicants. Section 59(f)(v) and rule 37, which authorised closure of liquor shops on specified days and hours, were upheld because the Act's policy and framework supplied adequate guidance and confined the delegation to temperance and public welfare. The restriction was also held constitutionally permissible under Articles 14 and 19, since liquor trade stands on a different footing from ordinary trade and weekly dry days are not unreasonable merely because they limit sales. The discrimination challenge failed once the State applied the same rule to its own tourism establishments. en-us Wed, 16 Aug 1978 00:00:00 +0530 Mon, 04 Aug 2014 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158046 The Punjab Excise Act, 1914 was treated as a regulatory, not merely fiscal, scheme for controlling manufacture, sale and consumption of intoxicants. Section 59(f)(v) and rule 37, which authorised closure of liquor shops on specified days and hours, were upheld because the Act's policy and framework supplied adequate guidance and confined the delegation to temperance and public welfare. The restriction was also held constitutionally permissible under Articles 14 and 19, since liquor trade stands on a different footing from ordinary trade and weekly dry days are not unreasonable merely because they limit sales. The discrimination challenge failed once the State applied the same rule to its own tourism establishments. Case-Laws Central Excise Wed, 16 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158046