R KEMPANNA AND CO Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioners in all these petitions were the Arrack Contractors in the various Taluks of the State during the Excise year 1985-1986 commencing from 1-7-1985 and ending on 30-6-1986. At the time when the excise contract was given to the petitioners, the rate per bulk litre for supply of arrack was Rs. 4/-. However, it was tried to be raised to Rs. 6/- per bulk litre and it was tried to be collected from 1-7-1985 at that rate. Therefore these petitioners along with several others filed Writ Petitions Nos. 13061 to 13065 of 1985 and other connected Writ Petitions (Karnataka Excise Contractors Association (Regd) Bangalore v. The State of Karnataka) All those Writ Petitions were heard and decided on 2nd September 1987 in the following terms :

(2.) Subsequent to the notification dated 19-8-1985, there is another notification issued on 26th October 1987 bearing No. HD 210 EDC 85 produced as Annexure-E amending the relevant rule. The said amendment reads thus: "Title and commencement; (1) These rules may be called the Karnataka Excise Duties (Amendment) Rules 1987. (2) They shall be deemed to have come into force on the first day of July 1986. Amendment of Schedule-A:- In the Schedule-A of the Karnataka Excise (Excise Duties) Rules 1968 in the entries relating to Sl.No. 1 in column 3 for the letters figures and words "Rs. 6-00 per bulk litre." the letters, figures and words "Rs. 4-00 per bulk litre" shall be substituted."

(3.) On the basis of the aforesaid amendment effected by the Notification dated 19-8-1985 all these petitioners are now issued with the notices in the month of December 1987 which are produced as Annexures 'F' and 'G' in Writ Petitions Nos.5744 and 5745 of 1988 and Annexure 'F' in Writ Petitions Nos.5501 to 5508 of 1988 directing them to pay the excise duty at the rate of Rs. 6-00 per bulk litre from 1-8-1985 to 30-6-1986. On that basis various sums are demanded from the petitioners.