MAHARASHTRA RETAIL LIQUOR DEALERS ASSOCIATION Vs. THE COMMISSIONER, STATE EXCISE
HIGH COURT OF BOMBAY
Maharashtra Retail Liquor Dealers Association
The Commissioner, State Excise
Click here to view full judgement.
ANOOP V.MOHTA,J. -
(1.) Called out from final hearing board specifically listed in summer vacation.
(2.) The Petitioner Association ("the retailers") is a registered body comprising of licensees, holding FLII Licence under the provisions of the Bombay Prohibition Act, 1949 (the Prohibition Act) and the Rules made thereunder, for selling foreign and country liquor in retail. They have filed the present Petition on 23.12.1998 and prayed as under:
(a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate writ, order or direction of this Hon'ble Court calling for the papers and proceedings relating to the impugned Circular dated 9th December, 1998 (Ex. "E") and the impugned Notifications dated 8th December, 1998 (Ex. "C") and 9th December, 1998 (Ex. "D") and after inquiring into the validity and/or legality thereof to quash and set aside to the same.
(b) that without prejudice to and in the alternative to the above, the Petitioner prays for a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ, Order or direction of this Hon'ble Court restraining the Respondents from levying or collecting Sales Tax on goods manufactured before 9th December, 1998.
(c) that pending the hearing and final disposal of the Petition, the Respondents be restrained from levying or collecting 8% Sales Tax on stock which has labels of "Maximum Retail Price Rs. ....../inclusive of all taxes and duties" and which has been manufactured prior to 9th December, 1998."
All members of the Association are treated as Petitioners.
(3.) Pursuant to the order passed by this Court dated 21st September 2010, which is reproduced below, the individual retailer's (list of members is placed on record), have paid the court fee accordingly. We have considered their challenge based upon the submission and averments so made at the time of final hearing of the matter.
"As held by the Division Bench of this Court (Nagpur Bench) in judgment dated 29th June, 1976 delivered in Special Civil Application No. 1259/1975 (Govindrao Atmaramji Warjukar I The State of Maharashtra) and in Judgment dated 12th August, 1976 delivered in Civil Revision Application No. 343/1976 in Special Civil Application No.3337/1976 (Md. Usman Abdul Jabbar v. Union of India) (both unreported), whenever there is a petition by the association or any registered or unregistered organisation claiming reliefs in favour of their members, petitioner/s is/are required to pay court fees qua member of the association. The petitioners are, therefore, directed to disclose the names of the members of the petitioner association and pay Court Fees qua each member of the Association within two weeks from today. S.O. after two weeks." ;
Copyright © Regent Computronics Pvt.Ltd.