MCDOWELL AND COMPANY LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) BOTH the cases involve the same question of law and as such, they have been heard together and are being disposed of by this common judgment.

(2.) THE question which involve for determination in this case is as to whether a notification issued by the Government of Bihar dated 11.6.1996, which was published in the official Gazette on the same date revising the rate of duty on Indian Made Foreign Liquor (hereinafter referred to as 'IMFL') and bear, will come into force from the date of printing in the official Gazette or it will come into force from the date it was made available to the public or known to the persons having concerned with the same.

(3.) THE petitioner in C.W.J.C. No. 11183 of 1999 have challenged the order dated 17.7.1996 passed by the Superintendent of Excise, M/s U.B. Distilleries Ltd., Mirganj Distillery, Mirganj, Gopalganj, respondent No. 5, by which it has been directed to deposit Rs. 42,31,541.25 paise byway of difference between the duty prevailing between 11.6.1996 and 4.7.1996 as enhanced duty on IMFL/bear and the order dated 14.6.1999 passed by the Commissioner of Excise, Bihar in appeal and order dated 4.10.1999 passed by the Member, Board of Revenue. Copies of the said orders have been annexed as Annexures 10, 11 and 12 to the writ application respectively. It is to be stated that the appellate and the revisional Court disposed of both the petitions by a common order.