https://www.taxtmi.com/caselaws?id=375303 The Punjab Excise Act, 1914 was read as reserving to the State Government the power to regulate the period, localities, persons and number of licences for local areas, while barring delegation of that power under Section 13(a). On that reading, the Financial Commissioner and Excise Commissioner could not use general regulatory powers to fix the number of L-1BF licences for the entire State or create a State-wide licensing monopoly, and Rule 24(i-eeee) was therefore treated as ultra vires. The commentary also notes a dissent that would have upheld broader State-wide regulation under Section 59 and accepted the rule, subject to limits on arbitrariness. en-us Tue, 12 Feb 2019 00:00:00 +0530 Mon, 18 Feb 2019 06:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375303 The Punjab Excise Act, 1914 was read as reserving to the State Government the power to regulate the period, localities, persons and number of licences for local areas, while barring delegation of that power under Section 13(a). On that reading, the Financial Commissioner and Excise Commissioner could not use general regulatory powers to fix the number of L-1BF licences for the entire State or create a State-wide licensing monopoly, and Rule 24(i-eeee) was therefore treated as ultra vires. The commentary also notes a dissent that would have upheld broader State-wide regulation under Section 59 and accepted the rule, subject to limits on arbitrariness. Case-Laws VAT and Sales Tax Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375303