N.K.JAIN, J. - (1.) THIS special appeal has been filed under Section 18 of the Rajasthan High Court Ordinance, 1949 against the order of learned Single Judge dt. 5.5.92 whereby he has dismissed the writ petition.
(2.) THE facts which are necessary to be noticed for the disposal of this special appeal in brief are that the petitioner is dealing in denatured spirit and denatured spiritious preparations like Thinner which is a denatured spiritious preparation and under the head of denatured spiritious preparation, duty was charged on Thinner considering that to be a denatured spiritious preparation. It was alleged that in lieu of excise duty, the non -petitioners started taking bank guarantee and solvent security in view of the order of Single Judge of this Court holding that the State Legislature is not competent to impose excise duty or counter -vailing duty on denatured spirit and denatured spiritious preparations. It was also alleged that the petitioner presented bank guarantee to the tune of Rs. 1,30,000/ - and solvent security to the tune of about 16 lacs as well as paid excise tax in cash to the tune of Rs. 36, 158/ - under protest. The petitioner submitted a representation but the same was of on avail. Thereafter the petitioner preferred a writ petition under Article 226 of the Constitution contending that in view of the Division Bench judgment of this Court rendered in the case of State of Raj. v. Mahalaxmi Paints Industries (D.B.C. Spl. Appeal No. 116/79) decided on 21.3.1986 amount may be refunded and the bank guarantee and security may be discharged.
(3.) THE learned Single Judge vide his order dt. 5.5.92 dismissed the writ petition. Being aggrieved with the order of learned Single Judge, he has filed this special appeal.;