KABRA DRUGS LIMITED Vs. STATE OF M P

JUDGEMENT

(1.) BY this petition filed under Articles 226 and 227 of the Constitution of India, the petitioner has claimed following reliefs :-

(2.) HEARD Shri P. M. Choudhary, learned counsel for the petitioners, Shri D. D. Vyas, Addl. Advocate General with Shri S. Mukali, learned Government Advocate for respondent Nos. 1 to 3 and Shri Kochatta, learned counsel for respondent No. 4.

(3.) AT the outset, the learned Additional Advocate General raised an objection contending inter alia that in substance, what the petitioner has challenged in this petition is the constitutional validity of Rule VIII (2) and its proviso and Rule IX proviso of Denatured Spirit Rules Framed under Section 62 of M. P. Excise Act which authorises the State to impose/recover permit fees of Rs. 2. 54 per bulk litre on denatured spirit or special denatured spirit as also permit fee of Rs. 1. 25 for every bulk liter on special denatures spirit. According to learned Additional Advocate General, the relief claimed by the petitioner i. e. , not giving effect to the impugned rules and direct refund of fees collected by State under these two Rules can not be granted unless these two Rules can not be granted unless these two Rules are declared ultravires. Learned Additional Advocate General placing reliance on the Full Bench decision of this Court rendered in the case of Abdul Taiyab Malik Vs. Union of India (1976 MPLJ 767) urged that this petition be sent for its disposal on merit at Jabalpur (Main Seat of M. P. High Court) because it is only the main seat that alone can hear and decide the petitions involving vires matters.