YUKSOM BREWERIES LTD Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard Learned counsel for the parties.

(2.) The petitioner is seeking mandamus on the respondents to refund a sum of Rs. 2,99,832/- being the amount of difference of excise duty resulting from reduction in the rates of duty imposed on beer with effect from 1 st of July 2004.

(3.) Learned counsel for the petitioner submits that the petitioner held a distributor's licence at Bokaro Steel City for the sale of beer to the holders of 'sale to trade' licences and also to military bodies throughout the State of Jharkhand. It is submitted that the petitioner company has its brewery in the State of Sikkim, from where it imports beer in the State of Jharkhand for selling the same under the terms and conditions of the licence. By referring to section 9 of the Bihar Excise Act, 1915, it is submitted that this Act imposes restrictions on import of intoxicants and provides that no intoxicant shall be imported unless the State Government has given permission for its import and such conditions as the State Government may impose have been satisfied and also the duty would be payable under Chapter-V of the Act. It is further submitted that under section 27 of the Act, the State Government has the power to impose duty on excisable items. Section 28 of the Act provides for ways to levying duty. Relevant proviso to section 28 of the Act, are quoted herein-below.