TaxTMI 
TaxTMI 
2016 (12) TMI 1250
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....ts. Heard on admission. The petitioner is an Indian Made Foreign Liquor Licencee (IMFL) having his licenced premises near the National Highway within Goan Panchayat Area. By amendment of Rule 183(2) of the Assam Excise Rules, 1945, it was mandated that no licence for retail sale of liquor or any other intoxicants shall be granted at a site situated within 200 meters of the mid-point of the Natio....
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....on the issue of distance of location of IMFL shops from the mid-point of National Highway. Having regard to this, number of writ petitions were filed, which were disposed of vide order dated 18.7.2016 with a direction that petitioners be granted further 4 months time to shift their IMFL shops. That period has also expired on 18.11.2016. In the meantime, the Assam Excise Rules, 2016 have been brou....
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.... quoted Rule, no licence for retail sale of liquor or any other intoxicants shall be granted at a site situated within 100 metres from the mid-point of any National or State Highway. The State Government has therefore issued order dated 17.11.2016 declaring all licenced premises of the retail IMFL, which are situated within 100 metres from the mid-point of National Highway or State Highway as clos....
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....anation exempts those IMFL shops from the purview of 100 meters location from the midpoint of National Highway which are situated within the limits of Municipal Corporation, Municipality or Town Committee, but for the IMFL shops situated within the limits of Gaon Panchayat or other equivalent body, the distance of 100 meters restriction from midpoint of National or State Highway is applicable and ....