https://www.taxtmi.com/caselaws?id=252585 Section 48 of the U.P. Excise Act requires recorded reasons before a liquor shop is inspected when it is closed or outside permitted sale hours. The text states that, because no reasons were recorded for the Holi-day raid, the inspection was unauthorised and the resulting seizure, licence cancellation, and connected appellate and revisional orders could not be sustained. Section 53 was treated as inapplicable on the respondents' own showing. en-us Thu, 25 Sep 2014 00:00:00 +0530 Wed, 29 Oct 2014 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252585 Section 48 of the U.P. Excise Act requires recorded reasons before a liquor shop is inspected when it is closed or outside permitted sale hours. The text states that, because no reasons were recorded for the Holi-day raid, the inspection was unauthorised and the resulting seizure, licence cancellation, and connected appellate and revisional orders could not be sustained. Section 53 was treated as inapplicable on the respondents' own showing. Case-Laws Indian Laws Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252585