INERTIA INDUSTRIES Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS writ petition has been filed to challenge the amendments brought in rule 69-B of the Rajasthan Excise Rules vide Notification dated 2. 11. 1999 and consequential raising of demand by the respondent vide Annx. 7 dated 19. 11. 99 as permit fees for bringing Indian Made beer in Rajasthan from State of Haryana.

(2.) THE petitioner is a company incorporated under the Companies Act, 1956 having its registered office at Delhi and its brewery at Daruheda in the State of Haryana. In favour of `. he petitioner, the respondent State of Rajasthan has parted with its exclusive privilege of wholesale vend of Indian Made Foreign Liquor (IMFL) and beer for the Financial year 1998-99 ending on 31. 03. 1999. THE licence Annx. 1 dated 22. 7. 98 also contained the special conditions relating to the grant of licence in favour of manufacture of Indian Made Foreign liquor,/beer who are situated outside the State of Rajasthan.

(3.) IT was contended by the petitioner that by amending Rule 69- B, the word "bringing" has been substituted by word "bringing" and word "export" has been substituted by word "sending" in the Rule 69b and for issuing a permit for. bringing Indian made beer within the State of Rajasthan from outside, a fee at the rate of Rs. 5 per bulk liter has been imposed, and a fee of Rs. 2 per bulk liter as permit fee for sending Indian Made Bear from the Rajasthan to any other, place in India was imposed. Prior to this, under the existing provisions of Rule 69~b alongwith its table, no permit fee for import of IMFL or Indian made beer into Rajasthan or for export of IMFL and Indian made beer outside Rajasthan was imposed but a permit fee only for