Indira Banerjee, J. - (1.) The judgment of the Court was as follows:- In this writ petition, the petitioners have challenged a notification dated 31st January, 2003 whereby the 'pass fee' for methanol and methyl alcohol has been enhanced from 2 paisa per bulk litre to 15 paisa per bulk litre and a notification dated 5th November, 2003 whereby the pass fee for methanol and methyl alcohol has again been enhanced from 15 paisa per bulk litre to 30 paisa per bulk litre.
(2.) On 18th June, 1948 a notification was issued by the State Government under the Bengal Excise Act, 1909 seeking to declare methanol or methyl alcohol as a 'liquor' to bring the same under the purview of the Bengal Excise Act, 1909.
(3.) The writ petitioners who import methanol or methyl alcohol as industrial alcohol, not fit for human consumption, for the manufacture of formaldehyde, filed a writ petition in this Court being Matter No.350 of 1988, challenging the said notification dated 18th June, 1948.;