SKOL BREWERIES LTD. Vs. STATE OF M.P.

JUDGEMENT

(1.) Petitioner, a company incorporated under the Companies Act, 1956 is engaged in the manufacture of Indian made Foreign Liquor.

(2.) For the purpose of manufacture of beer, one M/s Tripti Alcobrew Ltd., Banmore, Morena, sub-lessee of the present petitioner, was granted license under sub-rule (3) of Rule 4 of the Madhya Pradesh Beer and Wine Rules in Form B-3, known as B-3 license bearing No. 05/2008-09 for the period from 01/04/2008 to 31/03/2009 vide order dated 31/03/2008 by the Excise Commissioner, Madhya Pradesh. Besides other, one of the imperative conditions was that the licensee shall abide by the provisions of the Excise Act, 1915; rules made thereunder, conditions of the B-3 license and all directions issued by the Excise Commissioner, Madhya Pradesh. It was further stipulated in B-3 license that the licensee shall bottle only that beer which has been manufactured at the licensed premises. And that the licensee shall pay the bottling fee at prescribed rate.

(3.) That said M/s Tripti Alcobrew, sub-lessee of present petitioner was also granted special bottling license under Clause (j) of sub-rule (1) of Rule 8 of the Foreign Liquor Rules, 1996, on 31/03/2008 for the period from 01/04/2008 to 31/03/2009 known as F.L.9-A license No. 02/2008-09 for manufacture/ bottle specified/ listed in Schedule II for it is duly and specially franchised/ authorized by sub-lessee M/s Skol Breweries Ltd. Bangalore the owner of such labels/ brands or the labels brands belong to or are owned by the licensee himself and foreign liquor of the labels or brands listed in Schedule II was or is already being manufactured anywhere outside Madhya Pradesh. The licensee under F.L.9-A license under condition number 8 thereof was at liberty to procure Beer from any B-3 licensee of Madhya Pradesh or may be permitted to import spirit/beer by the Excise Commissioner for manufacturing the scheduled brands of foreign liquor including beer. The licensee was also permitted to import specially blended/ flavoured spirits/ beer for belonging purposes. The licensee was to pay the bottling fee according to the prescribed rates.