https://www.taxtmi.com/caselaws?id=159855 Eligibility verification for retail liquor licences was treated as a condition precedent under the Chhattisgarh Excise Settlement of Licences for Retail Sale of Country/Foreign Liquor Rules, 2002, and the prescribed affidavit had to be filed strictly at the application stage. A circular issued by the Excise Commissioner could not override or dilute the Rules, and the later amendment to Rule 8 was not expressed to be retrospective, so it could not validate a completed non-compliant selection. The scrutiny of successful applicants was found inadequate, requiring fresh verification of eligibility, consideration of objections, and accountability of the committee and supervisory officers, while existing licences were allowed to continue temporarily pending that exercise. en-us Wed, 11 May 2005 00:00:00 +0530 Sat, 14 Jun 2014 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159855 Eligibility verification for retail liquor licences was treated as a condition precedent under the Chhattisgarh Excise Settlement of Licences for Retail Sale of Country/Foreign Liquor Rules, 2002, and the prescribed affidavit had to be filed strictly at the application stage. A circular issued by the Excise Commissioner could not override or dilute the Rules, and the later amendment to Rule 8 was not expressed to be retrospective, so it could not validate a completed non-compliant selection. The scrutiny of successful applicants was found inadequate, requiring fresh verification of eligibility, consideration of objections, and accountability of the committee and supervisory officers, while existing licences were allowed to continue temporarily pending that exercise. Case-Laws Central Excise Wed, 11 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159855