B K JAISWAL Vs. STATE OF BIHAR

JUDGEMENT

(1.) The four writ petitions in this batch, which are quite identical to each other, seem to have taken a curious course. The writ petitions were filed challenging a certain order issued by the Excise Commissioner, Government of Bihar and praying for certain reliefs. During the pendency of these cases, the order issued by the Excise Commissioner, which was the subject-matter of challenge, was recalled by the State Government but through interlocutory applications filed in each of the four writ petitions the petitioners redirected their challenge to another circular letter issued by the Commissioner-cum-Secretary, Commercial Taxes Department, Government of Bihar. The result was that at the time of hearing these writ petitions were sought to be argued for reliefs quite different from those prayed for in the writ petitions as those were originally filed.

(2.) In each of the four writ petitions the contents of paragraph 1 were identical wherein declarations were sought as follows :

(3.) Similarly all the four writ petitions had a common prayer which is reproduced below : It is, therefore, prayed that your Lordships may be graciously pleased to issue rule nisi calling upon the respondents to show cause as to why the notification issued by the Commissioner of Excise, Government of Bihar, as contained in annexure 1 be not set aside and quashed and for further declaration that no tax is payable by the petitioner on sale of country liquor including the sale of country liquor during the period May 21, 1997 to November 16, 1997 that is the period during which the operation of the Notification being S.O. No. 92 dated May 21, 1997 was stayed by this honourable Court and/or pass such other order(s), direction(s) as your Lordships may deem fit and proper.