STATE OF M.P. Vs. SWAMI TRADERS

JUDGEMENT

(1.) BOTH these appeals arise out of order dated 9 -5 -1997 passed by the learned single Judge who disposed of a batch of writ petitions by this common order. However, learned single Judge, for disposal of all the writ petitions took the facts given in W.P. No. 1687 of 1996 (M/s Swami Traders vs. State of M.P. and others. into consideration.

(2.) COMMON question involved in the batch of writ petitions was that the petitioners had taken contract for retail sale of country liquor and/or Indian Made Foreign Liquor (IMFL) for various shops of the township. As per condition of Sale Memo, incoming licencee has to compulsorily purchase all the balance stock of liquor of outgoing licensee. The stock left by the outgoing licensee on 31st March has to be purchased by the incoming licensee which includes the cost of the liquor, excise duty and permit fee. Hence, the incoming licensees claimed that they should be given rebate/adjustment of excise duty and permit fee in their new licences.

(3.) THE petitioner being a registered partnership firm took a contract for retail sale of country liquor for the Bhopal City group of shops by virtue of being the highest bidder in an open auction held in the first week of March 1996 at Bhopal. Before auction could by held, the State Government published terms and conditions of auction and also the system to be adopted for the year 1996 -97. It is alleged that as per Condition No. 56 of the sale memo and Condition No. XXV of the General Licence Conditions, new contractor was to compulsorily purchase the balance stock of the outgoing licensee on 31st March 1996. The incoming licensee had no choice but to purchase the balance stock of outgoing licensee and he had to pay excise duty plus permit fee and the cost of the liquor to the outgoing licensee. The same was done by the petitioner and the sale memo for 1996 -97 has been placed on record as Exh. P1.