https://www.taxtmi.com/caselaws?id=382356 A private vehicle intercepted on a public road was treated as falling within "public place" under Section 2(17A) of the Bihar Excise (Amendment) Act, 2016 for the purpose of Section 53(a). The Court read the definition as covering any place accessible to the public, whether as of right or not, and relied on the inclusive earlier definition of "place" in the Bihar Excise Act, 1915, which expressly included a vehicle. The broader prohibition framework and the later express reference to private transport in the Bihar Prohibition and Excise Act, 2016 supported that interpretation. The challenge on the ground that a private vehicle was excluded therefore failed. 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 A private vehicle intercepted on a public road was treated as falling within "public place" under Section 2(17A) of the Bihar Excise (Amendment) Act, 2016 for the purpose of Section 53(a). The Court read the definition as covering any place accessible to the public, whether as of right or not, and relied on the inclusive earlier definition of "place" in the Bihar Excise Act, 1915, which expressly included a vehicle. The broader prohibition framework and the later express reference to private transport in the Bihar Prohibition and Excise Act, 2016 supported that interpretation. The challenge on the ground that a private vehicle was excluded therefore failed. Case-Laws VAT and Sales Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382356