https://www.taxtmi.com/caselaws?id=160768 Trade in liquor is treated as a State-controlled privilege rather than an ordinary business carrying a fundamental right. The text explains that, under the Punjab Excise Act, 1914 and the Punjab Liquor Licence Rules, 1956, the State could grant liquor licences by auction or fixed charges, and the amounts demanded were the price for parting with its exclusive privilege, not a fee in the strict constitutional sense or an excise duty. It also states that amended licence rules applied to renewals that became effective after the amendments, and that the demanded sums were recoverable as excise revenue, including where they arose under an excise-related contract. en-us Tue, 21 Jan 1975 00:00:00 +0530 Wed, 06 Aug 2014 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160768 Trade in liquor is treated as a State-controlled privilege rather than an ordinary business carrying a fundamental right. The text explains that, under the Punjab Excise Act, 1914 and the Punjab Liquor Licence Rules, 1956, the State could grant liquor licences by auction or fixed charges, and the amounts demanded were the price for parting with its exclusive privilege, not a fee in the strict constitutional sense or an excise duty. It also states that amended licence rules applied to renewals that became effective after the amendments, and that the demanded sums were recoverable as excise revenue, including where they arose under an excise-related contract. Case-Laws Customs Tue, 21 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160768