UNITED BREWERIES LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The petitioner who is a registered dealer under the Bihar Finance Act, 1981 (for short, "the Finance Act") as well as under the Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (for short, as "the Act") has filed the present writ application for a direction to the Collector, Patna, respondent No. 3 and the Assistant Commissioner of Excise, Patna, respondent No. 4, to renew its licence in Excise Form No. 19-C (licence for distribution of duty paid IMFL and beer to wholesale licencee) as prescribed under the Bihar Excise Act for the financial year 2003-2004. Further prayer has been made to direct the Deputy Commissioner, Commercial Taxes, East Circle, Patna City, Patna, respondent No. 6 to issue sales tax clearance certificate for the financial year 2002-2003 and to supply necessary sales tax forms to the petitioner-company.

(3.) The petitioner is a company registered under the Indian Companies Act, 1956 and is engaged in the manufacture and sale of beer under the brand name of Kingfisher, Kalyani, Black Label beer, etc. The company was holding licence in form No. 19-C under the Bihar Excise Act. It is being renewed from year to year on payment of licence fee as prescribed under the Bihar Excise Act, 1915.