BHARAT PETROLEUM CORPORATION LIMITED. KOYALI INSTALLATION, JAWAHARNAGAR, DIST. VADODARA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) As common question of law and facts arise in this group of petitions, all these petitions are heard, decided and disposed of together by this common judgment and order.

(2.) Special Civil Application No.13046/2012 has been preferred by the petitioner - Indian Oil Corporation Limited. Special Civil Application No.16304/2013 has been preferred by the petitioner - Bharat Petroleum Corporation Limited. Special Civil Application No.16305/2013 is also preferred by the petitioner - Bharat Petroleum Corporation Limited. Special Civil Application No.13222/2016 has been preferred by the petitioner - M/s. Nagindas Hiralal Bhayani claiming to be the wholesale dealer of Denatured Spirit. Special Civil Application No.13642/2016 has been preferred by one ACCRA PAC India Pvt. Ltd. claiming to be possessing the license to store alcohol and manufacture the products dutiable under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 and who uses the Denatured Ethanol Alcohol (nonpotable Alcohol or industrial alcohol) in the manufacture of the final products.

(3.) In all these petitions under Article 226 of the Constitution of India, the respective petitioners have challenged Rule 52 of the Gujarat Bombay Denatured Spirit Rules, 1959 (hereinafter referred to as "Rules, 1959") insofar as it purports to impose an import fee of Rs. 3 per liter in case of import of Denatured Ethanol. The respective petitioners have also challenged the consequential demand made by the respondents towards such import fee from a retrospective date.