UMERI DISTILLERY (P) LTD. Vs. STATE OF ODISHA

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) By way of these writ petitions, the petitioner, in the respective cases, has challenged the circular dated 3rd January, 1990 which has been issued by the State Government, particularly by the office of the I.G.R.-cum- Excise Commissioner, Odisha, Cuttack in exercise of power under Rule 34(2) of the Board 's Excise Rules, 1965.

(3.) By the aforesaid circular, the State Government has directed as under: