https://www.taxtmi.com/caselaws?id=290041 Statutory recovery of excise dues as arrears of land revenue was treated as a valid exercise of the State's ordinary governmental power in regulating liquor licences and collecting public revenue. The differential treatment between coercive recovery by the State and the licensee's ability to pursue civil remedies was held to be reasonable, so the challenge under Articles 14 and 19(5) failed. Allegations concerning remission, surrender, frustration, and breach required factual determination in ordinary civil proceedings and were not established on the writ material, so no enforceable illegality was shown in Article 226 jurisdiction. The impugned recovery was therefore not shown to be unconstitutional or otherwise illegal. en-us Fri, 24 Sep 1954 00:00:00 +0530 Sat, 05 Sep 2020 15:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290041 Statutory recovery of excise dues as arrears of land revenue was treated as a valid exercise of the State's ordinary governmental power in regulating liquor licences and collecting public revenue. The differential treatment between coercive recovery by the State and the licensee's ability to pursue civil remedies was held to be reasonable, so the challenge under Articles 14 and 19(5) failed. Allegations concerning remission, surrender, frustration, and breach required factual determination in ordinary civil proceedings and were not established on the writ material, so no enforceable illegality was shown in Article 226 jurisdiction. The impugned recovery was therefore not shown to be unconstitutional or otherwise illegal. Case-Laws Indian Laws Fri, 24 Sep 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290041