MOHAN MEAKIN LTD Vs. STATE OF H.P.

JUDGEMENT

(1.) THIS judgment shall dispose of the writ petition No. 251 of 1999 filed by the petitioner Mohan Meakin Ltd. This judgment shall also dispose of the writ petition filed by the petitioner in CWP No. 590 of 1999 since the common question of law and facts are involved in both these writ petitions.

(2.) BRIEFLY stated the facts of CWP No. 251 of 1999 are that the petitioner is a company incorporated under the Companies Act having its registered office in Solan Brewery and is carrying on the business of manufacture and sale of Indian Made Foreign Liquors, (I.M.F.S.)and beers etc. It was alleged that the petitioner company is having a Distillery at Kasauli in Solan District holding a licence in Form D-2. It was further alleged that for blending of Malt Spirit produced at Kasauli Distillery, petitioner imported some quantities of Malt Spirit of over proof strength from its own Distillery at Mohan Nagar in Uttar Pradesh, after getting import permits from the Collector Excise, Himachal Pradesh. The petitioner also transported some quantities of Malt Spirit of over proof strength from M/s Rangar Breweries Ltd., Mehatpur, Distt. Una as well as some quantities of spirit from its Distillery at Mohan Nagar, Distt. Ghaziabad to Solan Brewery during the year 1997-98 and 1998- 99.

(3.) THE petitioner further alleged that he had paid to the Government of H.P. per unit licence fee for the manufacture of Indian Made Foreign liquor/spirit under the Distillery licence for different period as detailed in para-11 of the petition. The petitioner also pleaded that he has paid export duty at the rate of Rs.1.00 per proof litre on Indian Made Foreign Spirit and at the rate of Rs.0.50 per B.L. on beer with alcoholic content at 5% with alcoholic content exceeding 5% as well as at the rate of Rs.0.75 per B.L. The petitioner also paid the import fee at the rate of Rs.6/- per P.L. on spirit imported by it. The notifications issued by the Assistant Excise & Taxation Commissioner, Solan, were alleged to be illegal, without jurisdiction and contrary to the Punjab Excise Act and the rules framed thereunder and the provisions of constitution of India and were alleged to be liable to be set aside. Hence, the present petition filed by the petitioner.