STATE OF TAMIL NADU REP. BY SECRETARY TO GOVERNMENT HOME (PROHIBITION AND EXCISE) DEPARTMENT AND ORS. Vs. TVL.SOUTH INDIAN SUGAR MILLS ASSOCIATION (TAMIL NADU) REP. BY ITS SECRETARY AND ORS.

JUDGEMENT

(1.) THE above writ appeals arise out of the common order dated 30.1.2001 made in a batch of writ petitions in W.P.Nos.9707 of 2000 etc. As the issues raised in all these writ appeals are common, they are taken up together for disposal by this order.

(2.) THE State of Tamil Nadu represented by its Secretary to Government, Home (Prohibition and Excise) Department and the Commissioner of Prohibition and Excise, are the appellants in all these writ appeals. The respondent in each of the writ appeals is either the distillery or the industry dealing with industrial alcohol as chemical unit or in some other capacity.

(3.) IN view of the above, provisions relating to levy of tax or charges imposts by the States upon the industrial alcohol viz., alcohol used and useable for industrial purpose were held unconstitutional. Pursuant to the said judgment, the State Government amended the Rules by deleting the provisions relating to the levy of excise duty and vend fee on industrial alcohol manufactured by the distilleries and in that place, Rule 5 -A was introduced by G.O.Ms.No.662, Home Prohibition and Excise (III) Department dated 4.6.90. By the said Rule, every licensee was required to pay 50 paise per bulk litre of sprit produced in the distillery towards administrative service fee, before the spirit is issued from the distillery. There is no dispute that the distilleries and the chemical units in question have been paying the said administrative service fee.