https://www.taxtmi.com/caselaws?id=360499 On surrender of a retail liquor licence, the Excise Act and the 2002 Rules were read to require payment of the fee attributable to the unexpired period unless remitted by the Excise Commissioner. The basic licence fee was treated as part of the consideration for grant of the licence, while the additional licence fee was linked to the annual minimum guaranteed quantity and formed part of the statutory fee structure. Rule 19 was held to cover recovery of both components as outstanding excise dues on surrender, and Rule 20 did not relieve the licensee from that liability. The surrender-versus-cancellation distinction did not defeat the express scheme, so recovery of both fees for the unexpired period was upheld. en-us Thu, 03 May 2018 00:00:00 +0530 Fri, 18 May 2018 07:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360499 On surrender of a retail liquor licence, the Excise Act and the 2002 Rules were read to require payment of the fee attributable to the unexpired period unless remitted by the Excise Commissioner. The basic licence fee was treated as part of the consideration for grant of the licence, while the additional licence fee was linked to the annual minimum guaranteed quantity and formed part of the statutory fee structure. Rule 19 was held to cover recovery of both components as outstanding excise dues on surrender, and Rule 20 did not relieve the licensee from that liability. The surrender-versus-cancellation distinction did not defeat the express scheme, so recovery of both fees for the unexpired period was upheld. Case-Laws Indian Laws Thu, 03 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360499