SUSHMITA DAS Vs. STATE OF ASSAM AND ORS.

JUDGEMENT

(1.) All the writ petitions raising the same issue have been heard analogously and are being disposed of by this common judgment and order. While the first writ petition being W.P. (C) No. 3447/2015 was filed on 10th June, 2015 and moved on 12th June, 2015, the second writ petition being W.P. (C) No. 3611/2015 was filed on 15th June, 2015. Eventually, the third writ petition being W.P. (C) No. 3680/2015 was filed on 19th June, 2015. It will be pertinent to mention here that the petitioner involved in the first writ petition is a license holder of IMFL "OFF" shop and the petitioner involved in the second writ petition said to be a consumer. On the other hand, the petitioner involved in the third writ petition is an Association of All Assam Bonders & Manufacturers, represented by its President. In all the writ petitions, the challenge is to the circular letter dated 5th June, 2015 of the Commissioner of Excise, Assam and the letter dated 8th June, 2015 of the said authority to the Controller, Legal Metrology Department. By the first letter dated 5th June, 2015, it has been conveyed as follows: - -

(2.) Prior to the issuance of the said 2 (two) letters, the Government of Assam in the Excise Department issued the notification dated 1st June, 2015 and published the same in the Assam Gazette laying down the enhanced excise duty for different categories of liquor. The notification has been issued in supersession of all earlier notifications. None of the petitioners are aggrieved by the said notification dated 1st June, 2015, but are aggrieved by the consequential action as reflected in the above mentioned letters dated 5th June, 2015 and 8th June, 2015.

(3.) In W.P. (C) No. 3611/2015 and so also in W.P. (C) No. 3680/2015, the petitioners have challenged another circular dated 6th June, 2015 of the Commissioner of Excise, Assam, enclosing therewith the approved and modified list of MRP for immediate necessary action in the interest of Government revenue. In the aforesaid background of issuance of the impugned circular letters, it is the case of the petitioners that the impugned action on the part of the respondents in illegal and violative of the relevant provisions of law. According to them, there is illegal levy of excise duty by the State Excise Department by affixing new MRP slickers on old stocks of 1MFL products during the subsistence of old MRP printed on them as per the earlier excise duly levied. As stated in the second writ petition being W.P. (C) No. 3611/2015, the petitioner on visit to the particular wine shop on 13th June, 2015 found new price tags of Rs. 110/ - per cane pasted over the old printed price of Rs. 80/ -. He also found, upon verification, similar enhancement by affixing new price tags in respect of McDowell No. 1 Whisky.