EXCISE & TAXATION COMMNR. PUNJAB vs GRAM PANCHAYAT, TERKHERI KALA — C.A. No. 617/2000

Summary: C.A. No. 617/2000 The Supreme Court allowed the Excise & Taxation Commissioner's appeal, quashing the High Court's order that had set aside the Commissioner's rejection of the village Panchayat's request to withdraw a liquor vend license. The Commissioner validly exercised his power under the Punjab Panchayati Raj Act's proviso to Section 40(2), which permits him to disregard a Panchayat resolution if illicit distillation or smuggling occurred in the area within two years prior—here evidenced by five FIRs filed against illicit distillation operators. The Court ruled the High Court erred in finding insufficient material evidence, as the FIRs constituted valid grounds supporting the Commissioner's decision. The appeal was allowed with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.