- (1.) RESPONDENT was engaged in manufacturing of foreign liquor commonly known as indian Made Foreign Liquor (hereinafter referred to as "imfl" ). For the purpose of manufacturing of IMFL the respondent is obliged to pay excise duty under the bengal Excise Act, 1909. However, in case they wanted to export IMFL to any other state outside the West Bengal or abroad they were supposed to pay a levy by way of fee to the State Government which is known as "export Pass Fee". The respondent made grievance with regard to imposition of "export Pass Fee" as according to them since they were paying excise duty on manufacture of IMFL and they were also paying necessary taxes and/or statutory out goings on such manufacture the State was not entitled to put additional burden on them by way of "export Pass Fee" which was unconstitutional.
(2.) IDENTICAL issue was dealt in the case of M/s Phipson and Company Limited Vs. State of west Bengal (Matter No. 775 of 1970) where the learned Single Judge by judgment and order dated July 12, 1974 held that such imposition was not valid in law as a fee could only be collected in exchange of service rendered to the manufacturer. Since no service was rendered to the licencee by the State the learned Single Judge observed, it cannot be, therefore, be said that the principles of "quid pro quo" has been followed in respect of "export Pass Fee" realised by the licencing authority.
(3.) THE State preferred an appeal from the decision of the learned Single Judge in phipson and Company Limited case. They, however, allowed the said appeal to be dismissed for default.;