VidhiSangh

Supreme Court of India · 18/12/2019

G H M/S CEE CEE & CEE CEE versus K. DEVAMANI & ORS.

[2019] 15 S.C.R. 384 · 2019 INSC 1409

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Summary

The Puducherry excise regime permitted shifting an F.L.-1 licensed shop from Mahe to Karaikal with competent prior approval and compliance with licence conditions. The expression from one place to another did not confine relocation to a single region. The Court upheld the permission and reversed the High Court’s restrictive interpretation.

Issues

  1. Whether a licensed shop could be shifted between different regions of Puducherry.
  2. Whether the appellant’s relocation approval was valid.

Provisions considered

Held

Result

Civil appeals allowed. The High Court order quashing relocation permission was set aside and the permission to shift the F.L.-1 shop from Mahe to Karaikal upheld. Pending applications disposed of.

Judgment PDF: Supreme Court of India, [2019] 15 S.C.R. 384.