TMI Blog2020 (1) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ng plant, can the State Government recover the entire expenses incurred upon such staff, separately from all the distilleries / compounding and blending plants, in which such staff is deployed? HELD THAT:- The only plausible answers to these questions can be, that the State Government can only realise from the distilleries / compounding and blending plants, the actual expenses incurred on the salary, allowances etc., of the excise staff deployed in such distilleries / compounding and blending plants, and in case one excise staff is deployed in more than one distillery / compounding and blending plant, the actual cost can be realised proportionately from each of them. In no case the State Government can be allowed to levy the amount more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ping in view of the aforesaid guidelines - appeal allowed by way of remand. - W.P.(C) No.1844 of 2014 W.P.(C) No.1030 of 2012 W.P.(C) No.1043 of 2012 W.P. (C) No.1972 of 2014 W.P.(C) No.7916 of 2013 - - - Dated:- 16-12-2019 - HON BLE MR. JUSTICE H.C. MISHRA And HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioners : Mr. Indrajeet Sinha, Advocate Mr. Arpan Mishra, Advocate Mr. Sumit Prakash, Advocate Mr. Diwakar Jha, Advocate ( Advocates in respective cases ) For the Respondents : Mr. Ajit Kumar, A.G. ORDER Heard learned counsels for the petitioners Companies and learned Advocate General for the State. 2. As the issues involved in all these writ applications are the same, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able by the licensee at the end of each calendar month I the case of a part-time excise staff and by the 7th of each month in advance in a case of a whole-time excise staff. These fees shall be in addition to any other fees payable under the Bihar and Orissa Excise Act. 5. Though these writ applications have been filed challenging the vires of Rules 9 and 36A of the aforesaid Rules framed by the Board of Revenue, but in view of the law laid down by the Hon'ble Apex Court in Shree Krishna Gayanoday Sugar Ltd. Vs. State of Bihar and Others., reported in (1996) 10 SCC 11, and the subsequent Judgment of the Patna High Court in McDowell Co. Ltd. Vrs. The State of Bihar Ors., reported in 2004 (3) PLJR 777, learned counsels for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand, has opposed the prayer, and has placed reliance upon the decision of the Hon ble Apex Court in Government of Andhra Pradesh Vs. M/S. Anabeshahi Wine and Distilleries Pvt. Ltd. reported in (1988) 2 SCC 25, wherein the law has been laid down as under:- 5. The perusal of the aforesaid provisions of the Act and the Rules leaves no manner of doubt that it was open to the appellant to grant the exclusive privilege of manufacturing and selling wine etc. to the respondent only provided it was, apart from making any other payment, also willing to pay the salaries and allowances referred to in the aforesaid provisions which for the sake of convenience have been described as establishment charges, and which were sought to be recovere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te General that the State is entitled to realise the expenses incurred by it in deployment the excise staff in the distilleries / compounding and blending plants. The point to be decided in these matters are, whether in exercise of such power, the State Government can levy the amount more than the actual cost incurred upon the excise staff deployed in distilleries / compounding and blending plants, and further whether if one excise staff is deployed in more than one distillery / compounding and blending plant, can the State Government recover the entire expenses incurred upon such staff, separately from all the distilleries / compounding and blending plants, in which such staff is deployed. The only plausible answers to these questions can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spirit or any other commercial spirit, unfit for human consumption, but it would not include those distilleries which are licensed for manufacturing along with spirits unfit for human consumption, also potable liquor, as clarified by the Hon'ble Apex Court in Sri Krishna Gyanoday Sugar Ltd. s case (supra). Similarly the fees leviable under Rule 36-A of the aforesaid Rules shall apply only to the compounding and blending plants of the foreign liquor, as also clarified by the Patna High Court in McDowell's case (supra). 12. In the facts of these writ applications, the impugned demand notices are kept in abeyance, and we remand the matter back to the Respondent Excise Commissioner, for re-determining the fees / costs leviabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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