COOVERJEE B. BHARUCHA vs THE EXCISE COMMISSIONER ANDTHE CHIEF COMMISSIONER, AJMER,A

The Supreme Court held that the Excise Regulation I of 1915 does not violate Article 19(1)(g) of the Constitution, as the State has the authority to impose reasonable restrictions on the trade of intoxicating liquors. The Court clarified that there is no inherent right for a citizen to sell liquor by retail, and the charge of a license fee through public auction is deemed a tax aimed at revenue generation. The judgment distinguished the case from Rashid Ahmed v. Municipal Board of Kairana, affirming the validity of the regulation.