https://www.taxtmi.com/caselaws?id=247104 A subordinate authority cannot refuse to implement a competent authority's order permitting shifting of an A-4 liquor shop when it lacks jurisdiction to override that decision. The competent authority had approved relocation after the original site became unusable due to public agitation, and had allowed shifting to Ward No. 14 or other specified wards. The later refusal on the ground that Ward No. 14 was a prohibited area was unjustified, especially where the record showed inconsistent official stands, including earlier proceedings indicating that Ward No. 14 was not prohibited. The petitioner was therefore entitled to shift the shop in accordance with the competent authority's permission. en-us Tue, 23 Apr 2013 00:00:00 +0530 Thu, 01 May 2014 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247104 A subordinate authority cannot refuse to implement a competent authority's order permitting shifting of an A-4 liquor shop when it lacks jurisdiction to override that decision. The competent authority had approved relocation after the original site became unusable due to public agitation, and had allowed shifting to Ward No. 14 or other specified wards. The later refusal on the ground that Ward No. 14 was a prohibited area was unjustified, especially where the record showed inconsistent official stands, including earlier proceedings indicating that Ward No. 14 was not prohibited. The petitioner was therefore entitled to shift the shop in accordance with the competent authority's permission. Case-Laws VAT and Sales Tax Tue, 23 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247104