https://www.taxtmi.com/caselaws?id=314089 An executive excise policy cannot impose additional fee or penalty that conflicts with the governing liquor licence rules or enlarges the statutory recovery mechanism. The Court held that, for manufacturers and wholesalers, cumulative levy for the same shortfall was unreasonable where compliance depended on retailers' conduct, so the impugned conditions were struck down to that extent. For retailers, the policy condition on short lifting of the minimum guaranteed quota could not override Rule 35-A(22), which occupied the field on obligation and consequence of default; the inconsistent policy provision was therefore set aside, while the statutory levy under the rule and the licence fee for the full quota remained payable. en-us Fri, 06 Sep 2019 00:00:00 +0530 Thu, 16 May 2024 18:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314089 An executive excise policy cannot impose additional fee or penalty that conflicts with the governing liquor licence rules or enlarges the statutory recovery mechanism. The Court held that, for manufacturers and wholesalers, cumulative levy for the same shortfall was unreasonable where compliance depended on retailers' conduct, so the impugned conditions were struck down to that extent. For retailers, the policy condition on short lifting of the minimum guaranteed quota could not override Rule 35-A(22), which occupied the field on obligation and consequence of default; the inconsistent policy provision was therefore set aside, while the statutory levy under the rule and the licence fee for the full quota remained payable. Case-Laws Indian Laws Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314089