NAGENDRA PRASAD Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD Mr. Satyabir Bharti, counsel for the petitioner and Mr. Advocate General representing the State.

(2.) THE petitioner seeks to challenge the order passed by the Board of Revenue, confirming the order of the Excise Commissioner rejecting his petition for refund of deposit for transportation of rectified spirit, unfit for human consumption for manufacture of country liquor on the plea that the entire quantity of rectified spirit was wasted in course of transportation and no country liquor could be manufactured from that consignment.

(3.) IT is the definite case of the petitioner that the entire consignment of 19,860.00 L.P. litres of rectified spirit was destroyed and wasted in that accident. The consignment never reached the petitioner 'smanufactory in Shahabad and no country liquor could be produced from that consignment. On that plea he made an application for refund of Rs. 6,95,100/ -earlier deposited by him before the Excise Commissioner. The petitioner 'sapplication was registered as Case No. 80/2003. The Excise Commissioner rejected the petitioner 'sclaim for refund by order, dated 20.10.2004 (Annexure 7). The petitioner took the matter to the Board of Revenue where the matter was registered as Dist. Buxar No. 284 of 2004. The Board of Revenue too rejected the petitioner 'sclaim by order, dated 6.4.2005.