- (1.) These three writ petitions involve common questions of fact and law and these are thus proposed to be disposed of by a common order.
(2.) The petitioner in all these three writ petitions is the same and is engaged in the business of manufacturing Indian Made Foreign Liquor which is a private undertaking.
(3.) The petitioner hold a valid licence as required under the provisions of the Act and the relevant Rules. In exercise of powers under Sec. 28 of the Rajasthan Excise Act (hereinafter referred to as 'the Act'), the State Government by notification dated 30th March, 1977 prescribed export duty on the material exported out side the State. The duty is different when consumed within the State and the rates stand since enhanced. The Government under exercise of powers under Sec. 42 of the Act has also framed rules regarding stock taking and wastage of liquor at Distilleries and Warehouses. It is stated in the petition that under the rules there is a provision in respect of wastage in transit when exported under bond for the purpose of spirit but there was no provision to charge excise duty on wastage while exporting the material outside the State. It is stated that there is no provision in the Act or the Rules for the levy of excise duty when exported outside the State. The petitioner admittedly has exported its produce that is liquor out side the State and there is a procedure laid down under the Rules for exporting liquor which is inspected and supervised by the officers of the department. The liquor is packed and loaded after observing the necessary formalities prescribed under the Rules and whereafter a pass is issued that requisite quantity of liquor for which permit was issued has been packed, loaded and handed over to the consignee in presence of the officials and the petitioner is required to pay export duty on the quantity of liquor which is required to be exported which admittedly stands paid.;