https://www.taxtmi.com/caselaws?id=389968 The expression "from one place to another" in Rule 209 was construed in light of the Puducherry Excise Act and Rules as referring to the licensed premises, not as imposing a territorial bar between regions. The definition of "place" in Section 2(22) was held to describe the premises or structure housing the shop, while the Rules separately use "region" and "local area" where territorial limits are intended. On that reading, no provision prohibited shifting an FL-1 liquor shop from one region to another if licensing conditions were met and the competent authority approved the move. The permission to shift the shop from Mahe to Karaikal was therefore valid. en-us Wed, 18 Dec 2019 00:00:00 +0530 Fri, 20 Dec 2019 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389968 The expression "from one place to another" in Rule 209 was construed in light of the Puducherry Excise Act and Rules as referring to the licensed premises, not as imposing a territorial bar between regions. The definition of "place" in Section 2(22) was held to describe the premises or structure housing the shop, while the Rules separately use "region" and "local area" where territorial limits are intended. On that reading, no provision prohibited shifting an FL-1 liquor shop from one region to another if licensing conditions were met and the competent authority approved the move. The permission to shift the shop from Mahe to Karaikal was therefore valid. Case-Laws Indian Laws Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389968