1975 (12) TMI 163

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....f for the appellant A. K. Sen, Hargobind Misra, A. Raman, and S. S. Khanduja for the respondent JUDGMENT RAY, C.J. These appeals by certificate turn on the question whether the Government was right in making a demand of excise duty on liquor not lifted by the liquor contractors. The High Court relying on the decision of this Court in Bimal Chandra Banerjee v. State of Madhya Pradesh held ag....

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....ven". Pratikar is excise duty. This Court in the recent decision in Nashirwar v. State of Madhya Pradesh(2); Hari Shanker v. Deputy Excise and Taxation Commissioner(3) and Panna Lal & Ors. v. State of Rajasthan(4) held that the State has exclusive right to manufacture and sell liquor and to sell the said right in order to raise revenue. The State confers the right to vend liquor by farming ....

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....ce is payable only when the contractors take delivery of a particular quantity of specified value of country liquor. The issue price relates only to liquor drawn by the contractors and does not pertain to undrawn liquor. This Court in Panna Lal's case (supra) said that "no excise duty is and can be collected on undrawn liquor". In Panna Lal's case (supra) the excise duty component of the....