(1.) The present writ petition has been filed by the Petitioner challenging the order dtd. 5/8/2009 issued by the Secretary to the Government of Assam, Excise Department whereby the provisions of Rule 7 of the Assam Bonded Warehouse Rules, 1965 regarding establishment charges which existed prior to the introduction of the availability fee was made operative w.e.f. 10/7/2009 in respect of such warehouses. The Petitioner had also sought for refund of the excess amount received from the Petitioner's unit pursuant to the order dtd. 5/8/2009.
(2.) The facts involved in the instant writ petition are that the Petitioner is a company incorporated under the provisions of the Companies Act, 1956. The Petitioner was in the business of Bonded Warehouse. At this stage, it is relevant to take note of that prior to 18/3/2005, Rule 7 of the Assam Bonded Warehouse Rules, 1965 (hereinafter referred to as "the Rules of 1965") read as follows:
(3.) From a perusal of the said Rule, it reveals that the Commissioner of Excise shall appoint such Excise Officers and establishment as he thinks fit to the charge of the Bonded Warehouse and the licensee was under an obligation to pay to the State Government at the end of each calendar month such establishment charges as may be determined from time to time by the Excise Commissioner. It was also mandated as per the said Rule that the cost of establishment shall include pay and allowances, if any, as well as leave salary and pension contribution.