M.Y.EQBAL, J. - (1.) IN this writ, application the only question that falls for consideration is as to whether affixing the Hologram on the bottles of foreign liquor by retail trader violates the provisions of Excise Act and the rules made thereunder.
(2.) PETITIONER M/s. Neganum Suppliers Pvt. Limited (N.S.P.L.) is engaged in the business of retail sale of India made foreign liquor under a license issued by the Assistant Commissioner of Excise, Bokaro. The Commissioner of Excise, Jharkhand, Ranchi issued order dated 1.6.2005 to all Assistant Commissioner/Superintendent of Excise directing stoppage of affixture of hologram on the bottles of India made foreign liquor and to take appropriate action against such user. In compliance of the aforesaid order respondent No. 4 Inspector of Excise, Bokaro inspected the premises of the petitioner and found that in all the bottles of India made foreign liquor hologram was affixed. Accordingly, the said respondent ordered stoppage of sale of India made foreign liquor with immediate effect. Mr. D.V. Pathy, learned Counsel appearing for the petitioner assailed the impugned order and action of the respondents as being illegal and wholly without jurisdiction. Learned Counsel submitted that fixture of hologram on the bottles of foreign liquor by retail dealers showing the name of the shop does not at all violates any of the provisions of the Bihar Excise Act, 1915 and the Rules made there under. Learned Counsel submitted that there is no allegation from the side of the respondents that specification necessarily to be printed on the labels with the approval of the Excise Commissioner was not affixed on the bottles or the petitioner in any way changed or made any alteration or interpolation of the labels which were affixed on the bottles. The action of the respondents is wholly without jurisdiction.
(3.) IN the counter affidavit filed by the respondents, it is stated that on inspection it was found that petitioner is using the sticker/hologram on the bottle of foreign liquor which is illegal and in violation of Rules 41, 42 and 42A of the Bihar Excise Act. It is further stated that petitioner was asked for submission of explanation and in reply whereof he apologizes his action before the Assistant Commissioner of Ex - else, Bokaro. The license held by the petitioner does not provide any right to use hologram on the body of the bottles.;