PREMCHAND SHAH Vs. STATE OF BIHAR

JUDGEMENT

(1.) The petitioners, 14 in number, seek quashing of the order of the Assistant Commissioner of Excise, East Singhbhum, chaibasa dated 16.3.1994 asking the licensees of the spiced country spirit shops of East Singhbhum district to deposit the difference of excise duty in accordance with the Notification of the State Government No. SO 22 dated 22.1.1994. Copy of the said notification dated 22.1.1994 has been marked Annexure-1 to the writ petition while copy of the order of the Assistant Commissioner of Excise dated 16.3.1994 has been marked Annexure- 3.

(2.) The grievance against the impugned Notification/Order is based on a wrong hypothesis. Para IX-A of Notification No. 470-F dated 15.1.1919, issued under the Bihar Excise Act, which has been amended by the impugned Notification, is not the charging provision.

(3.) The rates of duty have been mentioned in the form of table appended to paragraph IX-A. It is these rates which have been received by the impugned notification. While earlief the spiced country spirit of the strength of 40 U.P. carried excise duty @ Rs. 25/-per L.P. Litre, now by reason of the impugned Notification, duty has been imposed @ Rs. 30/- per L.P. Litre of 35 U.P. Strength. By the impugned order the Assistant Commissioner of Excise has merely directed the retail vendors of spiced country spirit to deposit the amount of difference from the date of Notification.