RAKESH TIWARI,J. - (1.) Petitioner No. 1 is a Company incorporated under the Companies Act , 1956 having its office at Plot No. IND-5 Sector-I, East Calcutta Township, Kolkata- 700 107. Petitioner No. 2 is Sr. Manager of petitioner No. 1 above named and also is the principal officer thereof.
(2.) Facts culled out from records are that petitions are manufacturers of Rectified Spirit in their distillery at Noorpur, village-Durgapur in the district of South 24 Parganas, having a capacity of production of 50000 litres per day. Rectified spirit is made from molasses under the supervision of Bengal Excise Department of the State Government. Its entire production is re-acquisitioned by the Government which also fixed its sale price. As margin allowed to the manufacture is very low, the petitioners transport molasses by railway rakes to make its business viable.
(3.) The State of West Bengal is "Molasses Deficit State" being a negligible producer of molasses. Therefore, the petitioners have to import molasses from 'Molasses surplus State' like Uttar Pradesh, Andhra Pradesh, Bihar, Maharashtra, Gujrat, Karnataka and Tamilnadu.;