https://www.taxtmi.com/caselaws?id=281764 The Patna HC analysis states that "any person" in Section 19(4) of the Bihar Excise Act is of wide amplitude and not confined by ejusdem generis. It further concludes that the provision and the impugned notification suffered from excessive delegation, conflicted with the New Excise Policy, 2015, and went beyond the Act's regulatory and revenue-oriented object, making the amendment and resulting penal measures unconstitutional. The text also records a majority view that private consumption of liquor within the home falls within privacy and personal liberty, while severe mandatory penalties, confiscation, and collective fines were found disproportionate and arbitrary. It lastly states that mere possession of foreign liquor was not prohibited by the impugned notification. en-us Fri, 30 Sep 2016 00:00:00 +0530 Sat, 06 Jul 2019 07:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281764 The Patna HC analysis states that "any person" in Section 19(4) of the Bihar Excise Act is of wide amplitude and not confined by ejusdem generis. It further concludes that the provision and the impugned notification suffered from excessive delegation, conflicted with the New Excise Policy, 2015, and went beyond the Act's regulatory and revenue-oriented object, making the amendment and resulting penal measures unconstitutional. The text also records a majority view that private consumption of liquor within the home falls within privacy and personal liberty, while severe mandatory penalties, confiscation, and collective fines were found disproportionate and arbitrary. It lastly states that mere possession of foreign liquor was not prohibited by the impugned notification. Case-Laws Indian Laws Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281764