NAGPUR DISTILLERS Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Rule, returnable forthwith. By consent, heard finally.

(2.) The petitioner, a distiller holding licence for manufacturing country liquor and potable liquor, has challenged the orders passed by respondent No.2 Commissioner of State Excise, Mumbai, on 4-5-2002 and 11-3-2005 to the extent the orders refuse to levy privilege fees at the rates, which were applicable for the year 2001-2002.

(3.) The petitioner, a partnership firm, decided to convert itself into a Private Limited Company by the same name and sought transfer of the licences for manufacturing of liquor, known as 'CL-I' and 'PLL'. They, therefore, applied to respondent No.2 seeking to know the procedure for such transfer of licences in the name of new entity. This letter of the petitioner, dated 29-10-2001, was replied by respondent No.2 on 18-2-2002. After exchange of queries, replies and applications, on 30-3-2002, the Under Secretary to the Government of Maharashtra in Home Department wrote to respondent No.2 that the Government had permitted the transfer of licences in the name of new entity, including the changes in relation to deletion of the names of deceased partners. The petitioner deposited the privilege fees of Rs.1,48,505/- for transfer of CL-I licence and Rs.6,75,000/- for transfer of PLL licence by challans in the Reserve Bank of India on 30-3-2002 and informed respondent No.2 of the same on 31-3-2002. On 5-4-2002, the petitioner again informed respondent No.2 that the fees, which were payable on the date the permission was granted, had been paid.