- (1.) The petitioner is engaged in the manufacture of industrial alcohol as well as potable alcohol and has been granted a licence in Form PD-II under the U.P. United Provinces Excise Act, 1910 (hereinafter referred to as the Act). By a notification dated 09.03.2007, Rule 12 of the Uttar Pradesh Excise (Establishment of Distilleries) Rules (hereinafter referred to as the Rules) was amended, by which the rate of overtime charges to be paid to the Excise staff stationed at the Distillery run by the petitioner had been increased.
(2.) The impugned notification was challenged by the petitioner in writ petition no. 1327 of 2007 on the ground that the amendment in the rates of overtime charges was without any statutory backing and that the enhancement of overtime charges was without any basis and had no co-relation with the services rendered by the Excise Department. During the pendency of the writ petition, the Excise Department raised a demand of Rs. 29,62,007.45 towards overtime charges for the extra hours for which the distillery on its own request had operated. The said demand was challenged by the petitioner in writ petition no. 348 of 2010. The aforesaid two writ petitions along with other writ petitions were dismissed by the judgment dated 26.07.2011. A Division Bench of this Court upheld the vires of the amending Act and further observed: "We may also observe that prescription of overtime fees is the condition of the license and that by the nature of its imposition it is a fee connected with parting in the privilege to run the distillery."
(3.) The petitioner along with other similarly situated persons filed Special Leave Petition before the Supreme Court, which was entertained and leave was granted by an order dated 09.01.2012 holding that the appeals would be heard. The appeals are still pending disposal before the Supreme Court of India.;