Duty on the liquor from Lucknow and Mohan Nagar was paid upon importation by making deposits with the Uttar Pradesh Government.
Before October 13, 1967 it imported foreign liquor into the State of Bihar from Solan, Lucknow and Mohan Nagar for purposes of sale at its Patna and Ranchi depots on payment of duty at the then current rate of Rs.
By an order, dated January 3, 1968 the Superintendent of Excise, Patna, directed the Company to pay by January 31, 1968 the difference in duty on the opening balance of India made foreign liquor in its stock on November 1, 1967.
26.20 per P. litres with effect from November 1, 1967.
14 of 1968.
Duty on the liquor from Solan was paid upon or before importation by making deposits in the State Bank of India at Patna and Ranchi.
It has depots for sale of its products at Patna and Ranchi in the State of Bihar.
14.40 L.P. litres.
ORIGINAL JURISDICTION Writ Petition, No.
By a numberification, dated October 13, 1967 duty on foreign liquor was enhanced from Rs.
The Judgment of the Court was delivered by Bachawat,J. The petitioner companypany, Mohan Meakin Brewenes Ltd., manufactures and soils Indian made foreign liquor.
Petition under Art.
K. Daphtary, Attorney General and D.P. Singh, for the respondents.
14.40 to Rs.
Its distilleries are situated at Solan in Himachal Pradesh and at Lucknow and Mohan Nagar in Uttar Pradesh.
