UNITED DISTILLERS LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) In these three applications parties are same and same law point has been raised. We may, therefore, refer to C.W.J.C. No. 8025 of 1994 for the purpose of decision of these writ applications.

(2.) The petitioner, a distillery manufacturing India made foreign liquor and whisky under various licences issued under the Bihar Excise Act (for short 'the Act') has filed this writ application seeking a writ/order/direction for quashing the order dated 11.12.1993 passed by the Superintendent of Excise directing payment of Rs. 17,314.65 on account of transit wastage of India made foreign liquor (for short 'IMFL') exported during the year 1992-93 and for striking down Rule 33 of the Rules framed by the Board of Revenue under Section 90 of the Act as promulgated by Notification No. 23-137-2, dated 29.4.1919 being ultra vires Articles 14, 19(1) (d) and 301 of the Constitution of India. In another writ application, being C.W.J.C. No. 629 of 1995, the demand is of Rs. 66924.90. Rule 33 of the Rules in relevant part is as under:

(3.) Thus rule 33 provides for allowance at the rate not exceeding appropriate maximum specified in the scales for the loss in transit by leakage or evaporation of spirit which is transported or exported under bond but only when spirit is transported in container made of metal only and not of glass like glass bottles. Under sub- rule (4) it is provided that when duty is levied on any deficiency occuring in transit, it shall be realised by the Collector of the District in which the distillery or the warehouse from which the spirit was sent is situated. In the whole body of the application, the petitioner has not stated to which State it had exported IMFL or the container in which it was sent. We have already upheld the validity of Rule 33 in the decision in the case of S.K.G. Sugar Ltd v. The State of Bihar and others (C.W.J.C. No. 9405 of 1993 decided on December 22, 1995).