Retrospective Executive Policy, Binding Precedents, and Partnership Rights Under Maharashtra Excise Law

Highlights of the Judgment:
- Detailed statutory interpretation of Rules 25, 40, and 61-A of the Bombay Foreign Liquor Rules, 1953.
- Analysis of partnership dissolution under Section 42 of the Indian Partnership Act, 1932, upon a partner's death.
- Examination of the binding effect of unappealed coordinate bench writ judgments under judicial discipline.
- Evaluation of whether subsequent executive circulars can divest vested partnership rights retrospectively.
- Scrutiny of administrative overreach and repeated passing of orders quashed in prior litigation rounds.
- Deliberation on distinction between licence transfer, re-grant, and fresh licence issuance under excise laws.