BHUPENDRA SINGH BHATIA Vs. STATE OF M P

JUDGEMENT

(1.) This appeal has been filed against the impugned judgment of the Madhya Pradesh High Court dated 20.4.1999 in LPA No. 35 of 1999.

(2.) Heard learned counsel for the parties and perused the record.

(3.) The facts of the case are that appellant challenged the order of the Additional Commissioner dated 27.12.1996, whereby the rates to be paid by the Government to the whole-salers of foreign liquor to the State Government for sale of liquor through F.L.10 licence through its retail outlets in the tribal sub-plan area, were fixed on the basis of the decision taken in the meeting held on 23.12.1996 under the Chairmanship of the Additional Excise Commissioner, Gwalior. The appellant further challenged the order dated 12.2.1997 of the Additional Commissioner, Excise, as contained in Annexure P/8 filed with the petition, directing the District Excise Officer that the rates decided by the Committee are being made effective from 1.4.1996 and the difference of the amount between the rates at which the whole-salers were paid from 1.4.1996 till the decision of the Committee and the rates now decided by the Committee should be recovered/adjusted from the whole-salers.