MOHAN MEAKIN LIMITED Vs. STATE OF H.P.

JUDGEMENT

(1.) WE dispose of both the writ petitions by this common judgment as identical question of facts and law are involved in these petitions. For the purpose of the decision facts are being taken from CWP No. 2 of 1998.

(2.) THE petitioner is aggrieved by orders dated 21st September, 1996 and 12th September, 1996 passed by the Collector (Excise) (South Zone) Shimla. The petitioner is also aggrieved by the order of the Excise and Taxation Commissioner cum Financial Commissioner (Excise), Himachal Pradesh, dated 12th August, 1997 passed in appeal against orders dated 21st September, 1996 and 12th September, 1996.

(3.) ACCORDING to the petitioner, prior to 1st April, 1988 there was no import duty on I.M.F.S. (Indian Made Foreign Liquor), country liquor or rectified spirit. Further according to the petitioner, it was for the first time that fee on I.M.F.S. was levied as per announcements, excise actions for the year 1988 89 issued by the Excise and Taxation Commissioner, Himachal Pradesh. According to the announcement dated 7th March, 1988, import fee of Re. 1/ per bottle was to be levied on beer upto 5% alcoholic contents and Rs. 1.50 paise per bottle on beer upto 8.25% alcoholic strength imported from out side Himachal Pradesh became recoverable at the time of issuing import permit. It also provided fee of Re. 1/ per proof litre on import of all types of I.M.F.S., country liquor and rectified spirit except on industrial alcohol. The excise announcement was followed by a notification dated 29th March, 1988 by which a new item No. 4 A in para 1 of notification No. 1 17/64 E&T dated 28th October, 1965 was added, which was to the following effect: