Cancellation of Licences under United Provinces Excise Act Cannot Be Due To Suspicion: Allahabad High Court [Read Order]

The Court held that the license cannot be cancelled based on mere suspicion and set aside the order of cancellation of the license for the shop at Majhenpurwa.
Allahabad high court - excise - cancellation of licences - Section 34(2) - excise acts - TAXSCAN

The Allahabad High Court has held that the cancellation of a license under Section 34(2) of the United Provinces Excise Act, 1910 cannot be based on suspicion. The Court held that without there being any cogent material or evidence such harsh penalty of cancellation of license must not be invoked. No specific allegation of violation…

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