https://www.taxtmi.com/caselaws?id=403512 Section 34(2) of the United Provinces Excise Act, 1910 permits cancellation of another licence of the same person only after a prior cancellation under Section 34(1)(a), (b) or (c), and the power is discretionary rather than automatic. No fresh independent breach for the second licence is required, but the authority must act cautiously on notice and consider the facts of the earlier cancellation and revenue interests. The Court found the jurisdictional challenge unsustainable on the facts because the later notice followed the first cancellation and the remand order. It also treated final cancellation of the Majhenpurwa licence as premature because the underlying Gehrukheda licence dispute had not attained finality. en-us Thu, 21 Jan 2021 00:00:00 +0530 Mon, 01 Feb 2021 06:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403512 Section 34(2) of the United Provinces Excise Act, 1910 permits cancellation of another licence of the same person only after a prior cancellation under Section 34(1)(a), (b) or (c), and the power is discretionary rather than automatic. No fresh independent breach for the second licence is required, but the authority must act cautiously on notice and consider the facts of the earlier cancellation and revenue interests. The Court found the jurisdictional challenge unsustainable on the facts because the later notice followed the first cancellation and the remand order. It also treated final cancellation of the Majhenpurwa licence as premature because the underlying Gehrukheda licence dispute had not attained finality. Case-Laws Indian Laws Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403512