- (1.) Heard learned counsel for the parties.
(2.) The petitioner has prayed this court for direction upon the respondent nos. 4 and 5 i.e. Deputy Commissioner, Ranchi and Assistant Commissioner of Excise, Ranchi to grant permission to export beer to other States of India without seeking the approval of the Excise Commissioner as the same is not required under Rules 11 to 15 made by the Government in notification no. 471-F dated 15.01.1919 for the export of foreign liquor to the other States of India. The petitioner has also challenged the impugned direction contained in letter no. 280 dated 22.02.2006 (Annexure-3) whereby it has been asked to pay export pass fee at the same rate, which has been fixed for the foreign liquor other than beer under Rule 106 A.
(3.) According to the petitioner, it is a private limited company engaged in business of brewery and having a license in Form-18 to construct and work brewery and Form-19B to deposit or keep beer under bond in a warehouse authorized by the Excise Commissioner. He has also license in Form-19C for the sale of beer to other wholesalers.;