SHEO NARAIN SINGH Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned Counsel for the parties. Petitioner has prayed for issuance of mandamus commending upon the respondents to refund the petitioner a sum of Rs. 7,52,061.90 being the amount of the difference of excise duty resulting from reduction in the rates of duty imposed on India made foreign liquor and beer w.e.f. 1.7.2004.

(2.) According to the petitioner he is the proprietor of Libra Marketing and holds excise license in Form 1 at Jharia in the district of Dhanbad for the sale of India made foreign liquor and beer to other licensed dealers. Petitioner purchases its excisable articles from different distributors holding license in Form 19C in the State and sells it to the retail vendors under the terms and conditions of the license. It is submitted that under the Bihar Excise Act, 1950 the manufacture, import, export, transport, sale and possession of intoxicating liquor is regulated and section 10 of the Act imposes restriction on export or transport of intoxicants unless duty is paid under Chapter V. or a bond has been executed, thereof. Under Section 28 of the Act, the State provides for ways of levying duty on excisable articles Learned Counsel for the petitioner further submits that Rule 147 framed by the State Government under Section 90, Clause (12) of the said Act prescribes the time, place and manner of payment of the duty, which is reproduced herein below:-

(3.) It is submitted by the petitioner that he transported Indian made foreign liquor and beer from the premises of the holders of distributors licenses in Form 19C situated within the State under Rule 18-A(2) and under a transport pass granted by the Assistant Commissioner of Excise, Dhanbad after paying the cost price of liquor and the duty imposed thereon under Section 27 of the Act and also Sales Tax at the prescribed rate. It is also submitted that till June, 2004 petitioner transported India made foreign liquor and beer from the distributor's licensed premises on payment of cost price of liquor and duty at the following rates:-