SUBRATA SAHA Vs. STATE OF TRIPURA

JUDGEMENT

(1.) In all these writ petitions, which have been field by licence holders of Indian Made Foreign Liquor common questions of law have been raised. Whereas in Civil Rule Nos. 339, 372, 373, 375, 376, 377, 378, 379, 380, 381 of 1997 challenge has been posed to the legality of imposition of literage fees in addition to licence fee. In the remaining two writ applications, namely Civil Rule Nos. 229/96 and 228/97 challenge hits been posed to revision of Excise (licence fee( by classify ing the State of Tripura in 23 areas from its 4 districts vide notification issued on 27.5.96 (Annexure-A. 12 to the Civil Rule) and fixing proposed minimum reserved fee for financial year 1996-97 (Civil Rule No. 228/97) by orders passed under Rule 154 of Tripura Excise Rules, 1990 vide table filed as Annexure A. 13 to Civil Rule and as Annexure- R.3 to counter affidavit field by the State Government of Tripura.

(2.) Except for minor details facts in all the writ applications, are virtually the same as all relate to same subject matter. Since there was no controversy on facts in these writ applications and all of them raise legal questions common to two groups stated above hence facts of the leading cases of each of the two group need be stated only for appreciation of the legal questions raised in other cases of respective groups. Excise Fees (Licence Fees) :

(3.) There are only two cases in this group, namely C.R. No. 229/1996 and No. 228/1997. Since arguments were advanced by learned counsel in Civil Rule No. 228/19971 take this as the leading case. The judgment in this will obviously govern Civil Rule No. 229/1996 also, therefore, a copy of this judgment would also be placed in that file.