https://www.taxtmi.com/caselaws?id=160302 Trade in intoxicating liquor was treated as a specially regulated field, and the excise regulation and auction rules were upheld as valid controls on import, export, transport, manufacture, sale and possession. The auction-based licensing system was not regarded as an unconstitutional monopoly or as infringing the right to carry on trade under article 19(1)(g), because stringent regulation was justified in the interests of public health, morals and order. The auction price was held to be an authorised part of the statutory revenue scheme, not an unlawful fee or tax. Alleged auction irregularities, including delayed deposit and confirmation of sale, were held not to give rise to relief under article 32. en-us Wed, 13 Jan 1954 00:00:00 +0530 Wed, 10 Sep 2014 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160302 Trade in intoxicating liquor was treated as a specially regulated field, and the excise regulation and auction rules were upheld as valid controls on import, export, transport, manufacture, sale and possession. The auction-based licensing system was not regarded as an unconstitutional monopoly or as infringing the right to carry on trade under article 19(1)(g), because stringent regulation was justified in the interests of public health, morals and order. The auction price was held to be an authorised part of the statutory revenue scheme, not an unlawful fee or tax. Alleged auction irregularities, including delayed deposit and confirmation of sale, were held not to give rise to relief under article 32. Case-Laws Central Excise Wed, 13 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160302