TRIPTI ALCOBREW LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE petitioner, a limited company incorporated under the Indian Companies Act, 1956 and engaged in the manufacture and sale of beer under various brand names and holding licence in Form 19C of the Bihar Excise Act (hereinafter referred to as the Act) has filed the present writ application challenging the notification dated 28.4.2004 (Annexure -1 to the writ application) issued by the Board of Revenue, Bihar, Patna in exercise of power under section 90 of the Act making amendment in rule 106C of the Rules framed under the Act enhancing the rate of import pass fees on import of beer with immediate effect on the ground that it was not published in the official Gazette in terms of Section 92 of the Act and as such it was inoperative and, accordingly, demand made in pursuance of the notification as contained in Annexure -3 is without authority.

(2.) ADMITTED position is that Rule 106C of the Rules imposes import pass fees on import of beer and the petitioner was paying import pass fee in terms of the Rules. On 28.4.2004, the impugned notification was issued by the Secretary, Board of Revenue, enhancing the rate of import pass fee on import of beer. Thereafter, on the basis of the same demand has been made from the petitioner for payment of enhanced import pass fee on beer with effect from 28.4.2004.

(3.) DURING course of argument, learned counsel appearing for the State informed that the notification in terms of Section 92 of the Act was first published on 5th May, 2004 but as there was mistake in the notification, that was corrected/revised and published on 6th May, 2004. This Court asked the learned counsel for the State to produce the relevant file for perusal and, accordingly, the file has been produced before us. From perusal of the same, it appears that the notification dated 5th May, 2004 was not correct one and that was revised on 6th May, 2004. and thereafter there was nothing on record to show that when the publication was made. The only document which is on record is an entry made in the relevant register kept for notification issued by the State Government which shows that 500 copies of the notifications were made available to the Department of Excise on 21st May, 2004. The notification which has been produced by the learned counsel for the State shows that it was published on 5th May, 2004 but, as stated above, even according to the stand of the State, it was not finally published on 5th May, 2004, on the other hand, it was published on 6th May, 2004 after rectification/correction.