https://www.taxtmi.com/caselaws?id=312380 Amounts due from successful auction bidders for toddy shops were recoverable as arrears of land revenue under section 28 of the Abkari Act, because the statutory scheme treated a bidder as a grantee of the privilege once the bid and consideration conditions were met. A formally executed contract under Article 299 of the Constitution was not a prerequisite to enforcement where the liability arose directly from the statute. Section 18A(2) supported this position by treating the bidder as a grantee even before receipt of the licence. The recovery proceedings were therefore valid despite the absence of an executed contract. en-us Tue, 23 Mar 1976 00:00:00 +0530 Wed, 14 Feb 2024 15:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312380 Amounts due from successful auction bidders for toddy shops were recoverable as arrears of land revenue under section 28 of the Abkari Act, because the statutory scheme treated a bidder as a grantee of the privilege once the bid and consideration conditions were met. A formally executed contract under Article 299 of the Constitution was not a prerequisite to enforcement where the liability arose directly from the statute. Section 18A(2) supported this position by treating the bidder as a grantee even before receipt of the licence. The recovery proceedings were therefore valid despite the absence of an executed contract. Case-Laws Indian Laws Tue, 23 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312380