https://www.taxtmi.com/caselaws?id=382356 The Supreme Court upheld the validity of cognizance taken under Section 53(a) of the Bihar Excise (Amendment) Act, 2016. It determined that a private vehicle on a public road qualifies as a "public place" under the Act. The Court directed the appellants to file an application for discharge before the Magistrate, emphasizing that the consumption of liquor must happen within Bihar for the prohibition law to apply. The Chief Judicial Magistrate was found competent to take cognizance of the offence, and the appeal was disposed with instructions for further proceedings before the Magistrate. en-us Mon, 01 Jul 2019 00:00:00 +0530 Tue, 02 Jul 2019 06:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382356 The Supreme Court upheld the validity of cognizance taken under Section 53(a) of the Bihar Excise (Amendment) Act, 2016. It determined that a private vehicle on a public road qualifies as a "public place" under the Act. The Court directed the appellants to file an application for discharge before the Magistrate, emphasizing that the consumption of liquor must happen within Bihar for the prohibition law to apply. The Chief Judicial Magistrate was found competent to take cognizance of the offence, and the appeal was disposed with instructions for further proceedings before the Magistrate. Case-Laws VAT and Sales Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382356