MCDOWELL AND CO LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE question involved in these cases are one and the same and as such they have been heard together and are being disposed of by this common judgment.

(2.) THE petitioners are licensees under the Bihar Excise Act and have been granted licence in different forms. The petitioner (McDowell and Co. Ltd.) in CWJC Nos. 5945 of 1990 and 7511 of 1991 is holding licence in Forms No. 1, 19, 19B, 20 and 28A granted by the Board of Revenue under the provisions of the Act.

(3.) THE demands issued by the respondents -authority though do not refer the specific provision but according to the same demands for establishment charge has been made either under Rule 9 or Rule 36A of the Rules under Bihar Excise Act. Rule 9 and Rule 36A runs as follows: ''