ELLLEN BREWERIES AND DISTILLERIES Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard learned Counsel for the parties.

(2.) The Petitioners have challenged the gazette notification No. 183 dated 21.05.1997 (Annexure-6) issued under purported exercise of powers under Section 12(1) of the Bihar Finance Act, 1981 whereby and where under the schedule appended to the notification dated 26.12.1977 has been amended to impose 25% sales tax on various articles including the country liquor and the concession on sales tax for purchase of rectified spirit has been withdrawn and Petitioner prayed to restrain the Respondents from not realising the sales tax in pursuance of the gazette notification referred above upon the sale of country liquor and the Petitioner also challenged the proviso of Section 12(1) and Section 13(1) of the Bihar Finance Act, 1981 being ultra virus of the Constitution of India as well as Bihar Finance Act, 1981 itself.

(3.) The writ petition was filed on 19.06.1997 and was admitted on 07.05.1999 and interim order was passed that "till then, no coercive measure shall be taken against the Petitioners for realization of the sales tax". However, it was made clear by the same order that authorities are not precluded from deciding the appeal of the Petitioners, if any, pending before them.