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Supreme Court of India 2019-12-18 allowed

M/S CEE CEE AND CEE CEES vs K. DEVAMANI

Bench: 2 — Indu Malhotra, Ajay Rastogi

In Brief

An F.L.1 liquor license holder sought to shift his wholesale business from Mahe to Karaikal within the Union Territory of Puducherry. The High Court quashed the permission, holding that 'place' in the shifting rule meant a restricted local area only. The Supreme Court allowed the appeal, holding that Rule 209 of the Puducherry Excise Rules permits inter-regional shifting without express restriction. The Court reasoned that 'place' refers to the type of structure, not territorial limits, and that when territorial restriction is intended, the rules use 'local area' instead. Given the Union Territory's four unconnected regions and consistent administrative practice, inter-regional shifting is permissible subject to statutory conditions."

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Excise Law Administrative Law Licensing Statutory Interpretation Union Territories

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