SPECIAL CORONA FEE ON LIQUOR: DELHI HC ISSUES NOTICE IN A PETITION CHALLENGING 70% EXTRA ON MRP OF LIQUOR

The Delhi High Court has issued notice in a petition challenging the “Special Corona Fees”, which is being levied on the purchase of liquor in Delhi. Notice was issued to the Delhi Government and Central Government by a Division Bench of Chief Justice DN Patel and Justice C Hari Shankar.

The Petitioner, Lalit Valecha alleged that levying 70% fee over and above the Maximum Retail Price which is inclusive of all taxes, duties and levies, is without the authority of law and most arbitrary in nature.It is contended that by virtue of Section 26 of the Delhi Excise Act, 2009 only four “excise revenues” could be collected under the Act i.e. duty, license fee, label registration fee and import or export fee.
The Petitioner has further argued that the order levying Special Corona Fee @ 70% of the Maximum Retail Price was only an “afterthought” and an “after-effect” of the overcrowding and mismanagement at liquor shops after they were re-opened.

Notice was also issued by the Court 2 in three other petitions concerning the levy of Special Corona fees.