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    <title>2006 (12) TMI 511 - Supreme Court</title>
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    <description>Rule 9(2) of the Kerala Abkari Shops (Disposal in Auction) Rules, 2002 was treated as an invalid penal standard because toddy naturally ferments, its alcohol content varies with conditions, and no practical mechanism was shown to let licensees know when the limit would be crossed. The Court held that a subordinate penal rule must be definite, reasonable, and workable. It also distinguished breach of licence conditions from adulteration under Sections 56 and 57 of the Abkari Act, holding that natural fermentation does not by itself amount to mixing a foreign ingredient or adulteration. On the facts, the graver offence under Section 57(a) was not made out and the matter, if anything, fell only within Section 56(b).</description>
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    <pubDate>Fri, 01 Dec 2006 00:00:00 +0530</pubDate>
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      <title>2006 (12) TMI 511 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=182732</link>
      <description>Rule 9(2) of the Kerala Abkari Shops (Disposal in Auction) Rules, 2002 was treated as an invalid penal standard because toddy naturally ferments, its alcohol content varies with conditions, and no practical mechanism was shown to let licensees know when the limit would be crossed. The Court held that a subordinate penal rule must be definite, reasonable, and workable. It also distinguished breach of licence conditions from adulteration under Sections 56 and 57 of the Abkari Act, holding that natural fermentation does not by itself amount to mixing a foreign ingredient or adulteration. On the facts, the graver offence under Section 57(a) was not made out and the matter, if anything, fell only within Section 56(b).</description>
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      <pubDate>Fri, 01 Dec 2006 00:00:00 +0530</pubDate>
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