SUN SHINE BAR VIJAYANAGARAM Vs. COMMISSIONER OF A P EXCISE HYDERABAD

JUDGEMENT

(1.) Petitioners herein complain that the respondents are trying to collect from them the differential excise duty of Rs. 0-74 ps. per bulk liter of beer on the stocks field by them as on 30-9-1979. They in particular complain the telegraphic order given by the Director of Distilleries and Breweries, 2nd respondent herein, under the guise of which the authority concerned is purporting to collect the said differential from them.

(2.) The facts giving rise to this Writ Petition in brief are:

(3.) The petitioners are whole-sellers/retail-sellers of liquor including beer. The first petitioner holds FL-23 licence, the second petitioner holds FL-16 licence and the rest of the petitioners hold FL-24 licences. They purchase the liquor including beer from various breweries and bonded ware-houses in the State, which is duty paid and unless and until the duly imposed is paid, no intexicant from any brewery or warehouse can be removed and vend the same either in retail or wholesale. The Government in G. 0. Ms. No. 1025, Revenue, Dated 30th September 1968, imposed excise duty on beer at the rate of Rs. 1-26 ps. per bulk liter.