STATE OF MADHYA PRADESH Vs. PERNOD RICARD INDIA

JUDGEMENT

(1.) This order shall dispose of bunch of appeals bearing Writ Appeal Nos. 425/2016, 6/2017, 7/2017, 8/2017, 9/2017, 10/2017, 11/2017, 12/2017, 13/2017, 14/2017, 15/2017, 16/2017, 17/2017, 19/2017, 20/2017, 21/2017, 22/2017, 23/2017, 24/2017, 25/2017, 26/2017, 27/2017, 28/2017, 29/2017, 30/2017, 31/2017, 32/2017, 33/2017, 34/2017, 35/2017, 36/2017, 37/2017, 38/2017, 39/2017, 40/2017, 41/2017, 42/2017, 43/2017, 87/2017 and Writ Appeal No. 100/2017 arising out of a common order dated 01.12.2015 whereby the writ petitions were allowed and the orders dated 22.11.2011, 02.05.2013 and 10.05.2013 passed by the Deputy Commissioner, Excise, Gwalior; Commissioner, Excise and the Board of Revenue respectively were set aside. The question of fact and law is common in all these appeals.

(2.) The issue is short. The writ-petitioner is a sub-licensee as per the provisions of the M.P. Excise Act, 1915 (fort short "the Act"). The writ-petitioner is a manufacturer of Indian-made foreign liquor. The sale of foreign made liquor is governed by M.P. Foreign Liquor Rules, 1996 (for short "the Rules"). Rule 16 of the said Rules deals with the permissible limits of losses sustained during transportation of the foreign liquor whereas Rule 19 of the Rules deals with imposition of penalty if liquor is found short at the destination point as compared to the quantity, which was sent.

(3.) The relevant year of sub-licence is the year 2009-10. The relevant provisions of the Rules, as were existing in 2009-10, read as under:-