CHAND GUPTA vs STATE OF H.P.

The Supreme Court upheld the conviction of the appellants under Section 61(1)(a) of the Punjab Excise Act, 1914, for possessing liquor without a valid permit. The Court confirmed the findings of the trial court and the High Court, which established that the accused had concealed a large quantity of liquor beyond the authorized limit. The sentence of three years imprisonment and a fine of Rs. 2,000 was maintained, emphasizing the importance of adhering to licensing regulations in the liquor trade.