MUSHTAQUE AHMAD Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE decision rendered in this writ petition shall govern the disposal of the following writ petitions:

(2.) BY this petition under Article 226 of the Constitution of India, the petitioner, who is a country liquor contractor carrying on business of vending country liquor by virtue of licence granted to him under Section 20 of the Bihar Excise Act, 1915 (hereinafter to be referred to as 'the Act') challenges the validity of the Notification beings S.O. No. 94 dated 21.5.1997 issued in exercise of power under Section 11(1) of the Bihar Finance Act, 1981 whereby and whereunder the Schedule appended to the Notification dated 26.12.1997 has been amended and by which 25% sales tax has been imposed on various articles including the country liquor.

(3.) IT is contended that the petitioner's business of purchasing country liquor and selling to the cousumers does not come within the purview of 'First point of sale' and, therefore, the petitioner is not covered under the alleged Notification dated 21st May, 1997. Consequently any levy of sale tax within the meaning of the provision of Sub section (1) of Section 11 of the Bihar Finance Act does not arise. Therefore, charging of any sale tax in this regard is without jurisdiction.