SANJIT BISWAS Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) IN exercise of power conferred by the Bengal Excise Act, 1909, the West Bengal Excise (Country Spirit) Rules, 2009 (hereafter the Rules) have been framed. The rules were notified vide notification no. 1320-EX dated November 12, 2010, published in the Kolkata Gazette dated November 15, 2010. Rule 28 of the Rules providing for "Issue of country spirit only on payment of duty", was amended by notification no. 320-EX/O/1R-5/10 dated March 26, 2012, published in the Kolkata Gazette dated April 12, 2012. Sub-rule (2) of Rule 28 was substituted and sub-rule (3) thereof was deleted.

(2.) THE petitioners are licensees/retailers of country spirit. THEy claim that the amendments in Rule 28 would result in their suffering huge business losses. THEy say that effect given to the amendments in Rule 28 has resulted in a situation where the maximum retail price of a product that the petitioners have been permitted to sell would be lower than the cost of procurement. Feeling aggrieved thereby, this writ petition dated May 16, 2012 was presented before this Court seeking, inter alia, the following relief:

(3.) HEARING did not conclude on that day and the writ petition has been listed once again for admission hearing.