KOPARGAON S.S.K. LTD. vs STATE OF MAHARASHTRA .

The Supreme Court held that the demand for supervision charges raised by the State under the Bombay Prohibition Act, 1949, was illegal and arbitrary, violating Article 14 and Article 19(1)(g) of the Constitution of India. The Court affirmed the Bombay High Court's decision that the appellant was only liable to pay supervision charges at revised rates from 1.7.2000, as the first demand notice was issued on 17.6.2000. The appeal was allowed, and the earlier orders attained finality, establishing the principle that retrospective demands without proper notice are impermissible.