ICEBERG INDUSTRIES LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) HAVING regard to the over -all larger interests and the policy of industrialisation of the State followed by the Government. Mr. Advocate General stated that the Government would be loath to close down the petitioner 'sbrewery and the Dist. Magistrate was compelled to take the ultimate action of cancellation of the petitioner 'smanufacturing licences for its gross and wanton violation of practically every rule in the Excise Book. The Advocate General further stated that the State Govt. may yet consider to allow the petitioner to run the brewery/manufactory provided it recompenses the State 'sloss of revenue with a reasonable amount of penalty by way of penance. The Advocate General further Equivalent Citation:2007 -PLJR -1 -31 stated that the permission to allow the petitioner to run its manufactory would indeed be subject to the stringent condition that in future it would follow all the provisions of the Excise Act, the Rules framed thereunder, the terms and conditions of the licence and the instructions issued by the competent authorities from time to time in letter and spirit.

(2.) MR . Jain, Senior Advocate appearing for the petitioner accepted all the conditions subject to which the offer was made by the Advocate General. Mr. Jain agreed that his client would pay the full amount of excise duty and sales tax as determined by the Collector in his order, dated 30.8.2006.

(3.) IN view of the above we direct the State Govt. to restore the petitioner 'smanufacturing licence(s) and other licences is -sued under the Excise Act on payment of the full amount of excise duty and sales tax as determined in the Collector 'sorder, dated 30.8.2006 plus an equal amount by way of penalty.