{"id":196892,"date":"2018-06-12T17:44:57","date_gmt":"2018-06-12T12:14:57","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=196892"},"modified":"2018-12-27T18:05:38","modified_gmt":"2018-12-27T12:35:38","slug":"appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/","title":{"rendered":"Appeal filed in light of \u2018Liquor Control Act\u2019 preventing citizens from stocking up of \u2018alcohol\u2019 from another province"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Supreme Court of Canada: <\/strong>The Court addressed an appeal on the challenge being made to Section 121 of the Constitution Act, 1867 which subsequently puts Section 134 (b) of Liquor Control Act unconstitutional in nature.<\/p>\n<p style=\"text-align: justify;\">The appeal was filed by a resident of New Brunswick as he was stopped and imposed fine while returning from Quebec for carrying alcohol in excess of the applicable limit. The appellant was charged under Section 134(b). The dispute arose out of Mr. Comeau\u2019s assertion that Section 121 of the Constitution Act, 1867 prevents the province of\u00a0 New Brunswick from legislating that New Brunswick residents cannot stock alcohol from another province.<\/p>\n<p style=\"text-align: justify;\">The appeal was raised on two issues, wherein it was concluded that the trial judge erred in departing from the previous decisions of this court and Section 134(b) did not infringe Section 121. The Trial Judge found Section 134(b) of no force and therefore dismissed the charge.<\/p>\n<p style=\"text-align: justify;\">The appellant i.e Mr. Comeau advanced a new and radical proposition that \u201cadmitted free\u201d in Section 121 meant that provincial laws did not do anything to impede, or made more difficult, the flow of goods across provincial borders, directly or indirectly. He essentially contended that Section 121 was a \u201cfree trade\u201d provision that was established to foster the full unimpeded economic integration of the new federation.<\/p>\n<p style=\"text-align: justify;\">However, the appeal when referred to the Supreme Court looked at the various aspects and extent of the mentioned Sections and further stated that Section 121 prohibits laws restricting inter-provincial trade, but only where restricting trade is the laws\u2019 main purpose. Section 121 guarantee free inter-provincial trade. The prohibition that has been mentioned acted like a tariff at the extreme end of the spectrum. Therefore, the Crown\u2019s appeal was allowed. [R v. Comeau,\u00a0<a href=\"http:\/\/scconline.com\/DocumentLink\/76H8OG41\"><b>2018 SCC OnLine Can SC 18<\/b><\/a>, decided on 19-04-2018]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of Canada: The Court addressed an appeal on the challenge being made to Section 121 of the Constitution Act, 1867 <\/p>\n","protected":false},"author":8808,"featured_media":32072,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,12],"tags":[30464,30468,30466,30467,30465],"class_list":["post-196892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-foreigncourts","tag-alcohol","tag-free-trade","tag-limit","tag-new-brunswick","tag-prohibition"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Appeal filed in light of \u2018Liquor Control Act\u2019 preventing citizens from stocking up of \u2018alcohol\u2019 from another province | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Appeal filed in light of \u2018Liquor Control Act\u2019 preventing citizens from stocking up of \u2018alcohol\u2019 from another province\" \/>\n<meta property=\"og:description\" content=\"Supreme Court of Canada: The Court addressed an appeal on the challenge being made to Section 121 of the Constitution Act, 1867\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2018-06-12T12:14:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-12-27T12:35:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/01\/supreme_court_of_canada.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/\",\"name\":\"Appeal filed in light of \u2018Liquor Control Act\u2019 preventing citizens from stocking up of \u2018alcohol\u2019 from another province | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/01\/supreme_court_of_canada.jpg\",\"datePublished\":\"2018-06-12T12:14:57+00:00\",\"dateModified\":\"2018-12-27T12:35:38+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/01\/supreme_court_of_canada.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/01\/supreme_court_of_canada.jpg\",\"width\":1330,\"height\":887,\"caption\":\"Canada SC\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Appeal filed in light of \u2018Liquor Control Act\u2019 preventing citizens from stocking up of \u2018alcohol\u2019 from another province\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Appeal filed in light of \u2018Liquor Control Act\u2019 preventing citizens from stocking up of \u2018alcohol\u2019 from another province | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/","og_locale":"en_US","og_type":"article","og_title":"Appeal filed in light of \u2018Liquor Control Act\u2019 preventing citizens from stocking up of \u2018alcohol\u2019 from another province","og_description":"Supreme Court of Canada: The Court addressed an appeal on the challenge being made to Section 121 of the Constitution Act, 1867","og_url":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2018-06-12T12:14:57+00:00","article_modified_time":"2018-12-27T12:35:38+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/01\/supreme_court_of_canada.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/","url":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/","name":"Appeal filed in light of \u2018Liquor Control Act\u2019 preventing citizens from stocking up of \u2018alcohol\u2019 from another province | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/01\/supreme_court_of_canada.jpg","datePublished":"2018-06-12T12:14:57+00:00","dateModified":"2018-12-27T12:35:38+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/01\/supreme_court_of_canada.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/01\/supreme_court_of_canada.jpg","width":1330,"height":887,"caption":"Canada SC"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/12\/appeal-filed-in-light-of-liquor-control-act-preventing-citizens-from-stocking-up-of-alcohol-from-another-province\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Appeal filed in light of \u2018Liquor Control Act\u2019 preventing citizens from stocking up of \u2018alcohol\u2019 from another province"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/01\/supreme_court_of_canada.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":226297,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/27\/bom-hc-blood-sample-of-person-charged-for-offence-under-intoxication-of-alcohol-has-to-be-sent-to-chemical-analyzer-to-find-whether-person-was-under-influence-of-alcohol\/","url_meta":{"origin":196892,"position":0},"title":"Bom HC | Blood sample of person charged for offence under intoxication of alcohol has to be sent to Chemical Analyzer to find whether person was under influence of alcohol","author":"Bhumika Indulia","date":"February 27, 2020","format":false,"excerpt":"Bombay High Court: M.G. Giratkar, J., while allowing an appeal filed against the finding of Railway Claims Tribunal, held that, \u201cPerson who consumed alcohol in less quantity, may control himself. But who one who consumed in larger quantity may not be able to control and therefore, scientific reason is to\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":216243,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/06\/28\/dwarka-court-person-convicted-in-drunk-driving-case-being-a-first-time-offender-directed-to-serve-in-old-age-home-instead-of-being-sentenced-to-simple-imprisonment\/","url_meta":{"origin":196892,"position":1},"title":"Dwarka Court | Person convicted in drunk driving case, being a first time offender, directed to serve in Old Age Home","author":"Bhumika Indulia","date":"June 28, 2019","format":false,"excerpt":"Sessions Court, Dwarka: Additional Sessions Judge Sonu Agnihotri allowed an appeal filed by a person convicted for the offence of drunk driving and modified the order sentencing him to simple imprisonment, for the said offence. Appellant, herein, was found under the influence of liquor when his vehicle was stopped. The\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/06\/Dwarka-Court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/06\/Dwarka-Court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/06\/Dwarka-Court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/06\/Dwarka-Court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/06\/Dwarka-Court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":201508,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/07\/damages-caused-by-acts-done-under-the-influence-of-alcohol-are-debarred-from-the-insurance-claim\/","url_meta":{"origin":196892,"position":2},"title":"Damages caused by acts done under the influence of alcohol are debarred from the insurance claim","author":"Bhumika Indulia","date":"September 7, 2018","format":false,"excerpt":"National Consumer Disputes Redressal Commission (NCDRC):\u00a0A Single Judge Bench comprising of V.K Jain, J., dismissed a consumer plaint for claim of insurance. The respondent owned a vehicle which was insured with the petitioner company for which he claimed reimbursement in respect of the loss suffered by him on account of\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"National Consumer Disputes Redressal Commission","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/08\/NCDRC_.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/08\/NCDRC_.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/08\/NCDRC_.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/08\/NCDRC_.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/08\/NCDRC_.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":60951,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/10\/constitutionality-of-section-66b-of-the-finance-act-1994-upheld\/","url_meta":{"origin":196892,"position":3},"title":"Constitutionality of Section 66B of the Finance Act, 1994, upheld","author":"Sucheta","date":"August 10, 2016","format":false,"excerpt":"Delhi High Court: While dealing with the issue relating to challenge to the constitutional validity of Section 66B of the Finance Act, 1994 read with 65B(40) and Section 66D as amended by Clause (f) of Section 107 and Clause (2) of Section 109 of Finance Act, 2015 respectively, along with\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":247048,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/13\/no-blood-or-breath-analyser-test-proving-drunk-driving-insurer-may-still-establish-a-case-for-exclusion-from-liability-supreme-court\/","url_meta":{"origin":196892,"position":4},"title":"No blood or breath analyser test proving drunk driving? Insurer may still establish a case for exclusion from liability: Supreme Court","author":"Prachi Bhardwaj","date":"April 13, 2021","format":false,"excerpt":"\"Merely because there is no test performed, the Insurer would not be deprived of its right to establish a case which is well within its rights under the contract.\"","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":320220,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/17\/sc-verdict-seizure-under-gujarat-prohibition-act-application-s451-crpc-legal-news\/","url_meta":{"origin":196892,"position":5},"title":"Supreme Court verdict on \u2018confiscation\u2019 under Gujarat Prohibition Act and application of S. 451 CrPC on seized property","author":"Editor","date":"April 17, 2024","format":false,"excerpt":"\u201cApproaching the High Court directly under Articles 226\/227 of the Constitution seeking release of the seized vehicle without approaching the Magistrate under Section 451 of the CrPC is not proper course of action.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"confiscation under Gujarat Prohibition Act","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/confiscation-under-Gujarat-Prohibition-Act.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/confiscation-under-Gujarat-Prohibition-Act.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/confiscation-under-Gujarat-Prohibition-Act.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/confiscation-under-Gujarat-Prohibition-Act.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/196892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=196892"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/196892\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/32072"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=196892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=196892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=196892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}