United Spirits Limited v. State of Rajasthan
Case brief
What is this about?
Liquor manufacturers challenged excise compounding orders levying fees far above the Rs.5,000 maximum fine for the Section 58(c) breach noticed against them. Allowing the petitions, the High Court held that where proceedings were exclusively under Section 58(c) of the Rajasthan Excise Act, 1950, the compounding fee could not exceed that cap; the impugned orders were quashed and fresh levy up to Rs
What did the court decide?
Impugned orders quashed; respondents directed to impose compounding fee up to Rs.5,000 in each case in pursuance of the notice given under Section 58(c) of the Act of 1950.