LAWS(CAL)-2006-9-45

IFB AGRO INDUSTRIES LTD Vs. EXCISE COMMISSIONER

Decided On September 26, 2006
IFB AGRO INDUSTRIES LTD. Appellant
V/S
STATE OF WEST BENGAL Respondents

JUDGEMENT

(1.) Both these mandamus appeals were heard analogously as common questions are involved in these appeals. The subject- matter of these appeals is the order passed by a learned Single Judge dated 12th April, 2006 by which His Lordship disposed of the two writ applications by which the order dated 15th December, 2004 passed by the Principal Secretary, Excise Department, Government of West Bengal was challenged.

(2.) The grant of exclusive privilege area of manufacture and sale of the country-liquor as provided in section 22 of the Bengal Excise Act, 1909 was the dispute involved before the Principal Secretary. According to said provision, the State Government may grant to any person on such condition and for such period, as it may think fit the exclusive privilege - (a) of manufacturing, or supplying by wholesale, or (b) of manufacturing, and supplying by wholesale, or (c) of selling, by wholesale or retail, or (d) of manufacturing or supplying by wholesale and selling retail, or (e) of manufacturing and supplying by wholesale and selling retail, any country-liquor or intoxicating drug within any specified local area.

(3.) It is further provided at a public notice should be given of the intention to grant any such exclusive privilege and that any objection made by any person, residing within the area affected shall be considered before any exclusive privilege is granted. The said section further provides that no grantee of any such privilege should exercise the same unless or until he has received a license in that behalf from the Collector or the Excise Commissioner.