P H AVARI Vs. STATE OF WEST BENGAL
LAWS(CAL)-1957-12-3
HIGH COURT OF CALCUTTA
Decided on December 11,1957

P.H.AVARI Appellant
VERSUS
STATE OF WEST BENGAL Respondents

JUDGEMENT

P.B.Mukharji, J. - (1.) This is an application under Article 226 of the Constitution. The applicant is P. H. Avari carrying on business at No. 5, Dharamtolla Street, Calcutta. He seeks for a writ of certiorari to quash the order of the Collector of Excise, Calcutta, dated the 30th July, 1954, the order of the Commissioner of Excise, West Bengal, dated the 25th August, 1954 and the order of the Government of West Bengal, dated the 4th October, 1956.
(2.) The order of the Collector of Excise, dated the 30th July, 1954 is the original basic order against which the present complaint is made in the petition. That order stated:-- "Under Rule 3 (b) of the rules published with the Notification No. 918(A). Ex. dated 11-9-42, you are liable to pay gallonage fees amounting to Rs. 11,989/8/- in respect of foreign liquors mentioned in the passes as noted below: (Pass numbers and dates were given in the order) issued by you in favour of the Ramdas-ram Ramphalram of Gangtok (Sikkim) not a licensee within the meaning of the West Bengal Excise Act."
(3.) There is another part of the order which asked the applicant to pay gallonage fees amounting to Rs. 1463/8/- in respect of other quantities. But no complaint or objection is made with regard to that. The order complained against directed the applicant: "You are, therefore, directed to pay the gallonage fees amounting to Rs. 11,989/8/- within 7 days from the receipt of this notice.";


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