- (1.) OM Prakash, J. The short question for consideration in this bunch of as many as eight wilt petitions filed by one and the same petitioner is whether wastage of country spirit in transit in excess of 0. 5% is exigible.
(2.) ALL these writ petitions involving a common question for decision, are being disposed of by a common judgment. Facts being common in all the writ petitions the facts relating to writ petition No. 294 of 1985 M/s. Mohan Meakin Ltd. , (Lucknow Distillery) Lucknow v. State of U. P and others are started. The petitioner a limited company having its registered office at Solan Brewary in Himanchal Pradesh, was granted a licence in Form P. D. 2 to run a distillery situate at Daliganj, Lucknow. Under the said licence the petitioner is permitted to manufacture the spirit and transport the same from the distillery to the bonded ware houses, where from it is actually issued for sale in bottles to the licensed vendors. The petitioner carries on this business subject to the provisions of the U. P. Excise Act and the rules framed thereunder.
(3.) THE petitioner executed a general bond in Form P. I. 15 for transporting the spirit to the bonded warehouse which is transported in drums or bottles or in both from the distillery to the bonded warehouse. In this bunch of writ petitions the spirit was transported both ways i. e. in drums as well as in bottles. Whereas in writ petition No. 704/80, 137/81 and 909/83 consignment Was sent in drums, in the remain ing writ petitions the spirit was transported in bottles from the distillery to the bonded warehouses.;