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    <title>1996 (10) TMI 473 - Supreme Court</title>
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    <description>An FL-16 licence granted after a perceived vacancy was treated as only a provisional arrangement, not a permanent licence carrying an indefeasible right. When the earlier licence holder&#039;s cancellation was later found illegal and the licence restored, the appellant&#039;s licence came to an end by operation of law because its foundation had disappeared. In that situation, the termination was not a punitive cancellation of a subsisting licence, so Section 34 of the U.P. Excise Act was not attracted and no separate notice to the appellant was required.</description>
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      <title>1996 (10) TMI 473 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=168738</link>
      <description>An FL-16 licence granted after a perceived vacancy was treated as only a provisional arrangement, not a permanent licence carrying an indefeasible right. When the earlier licence holder&#039;s cancellation was later found illegal and the licence restored, the appellant&#039;s licence came to an end by operation of law because its foundation had disappeared. In that situation, the termination was not a punitive cancellation of a subsisting licence, so Section 34 of the U.P. Excise Act was not attracted and no separate notice to the appellant was required.</description>
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      <pubDate>Fri, 11 Oct 1996 00:00:00 +0530</pubDate>
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