Smt. Sushilabai Mohansingh Thakur v. the State of Maharashtra, State Excise, through Secretary and Others
Maharashtra Prohibition Act – S.114 – interest on license fee demand
Case brief
What is this about?
Writ Petition No.477 of 2020, Smt. Sushilabai Mohansingh Thakur v. The State of Maharashtra (State Excise) and others, decided 02.07.2025 by R. M. Joshi, J., High Court of Judicature at Bombay, Nagpur Bench. Challenge to demand dated 11.12.2019 by Superintendent, State Excise, Nagpur levying interest under Section 114 of the Maharashtra Prohibition Act for the period prior to the demand, alongside license fee (CL-III license No.94, transferred 25.06.2013; cancellation set aside in W.P. No.655/2015; renewal ordered on 22.07.2019). Following the Division Bench judgment dated 10.11.2023 in a reference in the same case, the Court held interest is payable only from the date of demand: no interest for the period prior to 11.12.2019, but interest at 2% per month from 11.12.2019 to 17.05.2023 (date of payment). Petition partly allowed.
What did the court decide?
Petitioner held not liable to pay any interest for the period prior to 11.12.2019; declared liable to pay interest at 2% per month from 11.12.2019 to 17.05.2023.