https://www.taxtmi.com/caselaws?id=172692 The Supreme Court upheld the levy of an assessed fee on FL-2 wholesale liquor licences in addition to the auction money fixed fee, holding that the post-1976 scheme of the U.P. Excise Act, 1910 and the amended rules authorised licence consideration to be determined by auction and by an additional sales-based component. The phrase "or otherwise" in Section 30(2) was read broadly, and the later amendment was treated as clarificatory rather than conferring a new power. The Court further held that bidders had notice through the amended rules and licence condition, and that the Excise Commissioner's prescribed scales were attributable to the State Government. en-us Fri, 07 May 1982 00:00:00 +0530 Fri, 06 Nov 2015 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172692 The Supreme Court upheld the levy of an assessed fee on FL-2 wholesale liquor licences in addition to the auction money fixed fee, holding that the post-1976 scheme of the U.P. Excise Act, 1910 and the amended rules authorised licence consideration to be determined by auction and by an additional sales-based component. The phrase "or otherwise" in Section 30(2) was read broadly, and the later amendment was treated as clarificatory rather than conferring a new power. The Court further held that bidders had notice through the amended rules and licence condition, and that the Excise Commissioner's prescribed scales were attributable to the State Government. Case-Laws Central Excise Fri, 07 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172692