MANJU DEVI Vs. STATE OF BIHAR

JUDGEMENT

(1.) The petitioners were the retail licensees of different shops of Indian Made Foreign Liquor/Beer for the financial year 2013-14. As per the excise policy, licence fee at the rate of Rs. 150 per London Proof Liter (LPL) on the total Minimum Guarantee Quota (MGQ) and at the rate of Rs. 10 per Bulk Liter (BL) on the total MGQ of Beer of the retail shop was payable by the retail licensees. However, vide Notification dated 7th of Dec., 2012; additional licence fee at the rate of Rs. 3 per LPL on the Indian Made Foreign Liquor and Beer was imposed. However, the maximum retail price on the bottles was revised on 17th of April, 2013. The petitioners claim that the additional licence fee was levied on 1st of April, 2013 without corresponding increase of the retail price; therefore, such levy is illegal till 16th April, 2013.

(2.) Learned counsel for the petitioners relies upon an order passed by this Court in CWJC No. 24646 of 2013 (Nawal Kishore Singh Vs. The State of Bihar and Ors.) decided on 25th June, 2014, wherein the levy of additional fee at the rate of Rs. 3.00 was quashed for the period from 1st April, 2013 to 16th April, 2013.

(3.) The petitioners claim the same relief as has been granted in the said writ applications.