MAA SHADA WINE TRADERS Vs. UNION OF INDIA

JUDGEMENT

(1.) IN this batch of writ petitions, the constitutional validity of section 65 (76b) of the Finance Act, 1994 (for short 'the Act') as amended by the Finance act, 2005 was challenged primarily and principally on the ground that there is lack of legislative competence on the part of the concerned Legislature to bring in such a legislation and further, assuming the legislation meets the test of legislative competence, it is violative of Article 14 of the Constitution of india. The aforesaid writ petitions were listed along with W. A. No. 1524/2007.

(2.) IN the course of hearing of the writ appeal, on behalf of the appellant therein, it was contended that the decision rendered by the division Bench in M/s. Vindhyanchal distilleries Private Ltd. v. State of M. P. , (2007) 7 vst 197 (MP) has not appropriately considered the decision rendered in Som Distilleries and Breweries Pvt. Ltd. v. State of M. P. , 1997 (1) JLJ 319 and various other aspects which deserve consideration. The Division bench hearing the writ appeal thought it apposite to refer the matter to a larger Bench. The question that has been referred reads as follows :

(3.) IT is worth-noting that W. A. No. 1524/ 2007 was held to be not maintainable by the full Bench and in that backdrop, the reference was not answered. These writ petitions being connected with the writ appeal were heard by the Full Bench.