https://www.taxtmi.com/caselaws?id=263029 Rule 14 of the Foreign Liquor Rules is stated to require full annual fee when an FL-3 licence is granted during a financial year, but that principle does not extend to situations where the licensee cannot use the licence for the full period because of court orders or other extraneous factors beyond its control. Where interim restraint or similar circumstances make the licence effectively available only for a truncated period, the fee burden is confined to actual availability. The same approach applies where renewal is obtained only for the tail end of the year and the licensee could not realistically decline renewal without affecting future entitlement. Excess fee is therefore refundable on a proportionate basis. en-us Fri, 21 Aug 2015 00:00:00 +0530 Tue, 25 Aug 2015 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263029 Rule 14 of the Foreign Liquor Rules is stated to require full annual fee when an FL-3 licence is granted during a financial year, but that principle does not extend to situations where the licensee cannot use the licence for the full period because of court orders or other extraneous factors beyond its control. Where interim restraint or similar circumstances make the licence effectively available only for a truncated period, the fee burden is confined to actual availability. The same approach applies where renewal is obtained only for the tail end of the year and the licensee could not realistically decline renewal without affecting future entitlement. Excess fee is therefore refundable on a proportionate basis. Case-Laws Indian Laws Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263029