On 13.8.1981, the Excise Commissioner, withdrew the exemption granted by an order dated 5 9 1973.
Notice of demand was issued on 6.10.1988.
Hence the present appeals.
On 28.9.1981, the appellant filed first OWP No.
On 5.9.1973, an order was passed by the Excise Commissioner under Rule 17 of the Rules that charges on account of salary of Excise Department staff were to be recovered from management at 50 of total expenses.
This order was, however, withdrawn on 1.4.1974.
By an order dated 10.9.1981, the Excise Commissioner made a demand for payment of salaries of Excise personnel posted at appellants distillery.
The appellant has also filed Writ Petition No.
549 of 1981 challenging Rule 17 as being ultra vires the Act.
1208 of 1989 challenging the demand made on October 6, 1989 on account of staff charges, which was dismissed by the learned Single Judge by its order dated 27th September, 1990.
The High Court stayed the recovery proceedings.
Aggrieved thereby, the appellant preferred LPA W No.159 of 1990, which was dismissed by the Division Bench by the impugned order.
with Civil Appeal No.2702 of 2000 K. SEMA,J. These appeals have a chequered history.
The Jammu and Kashmir Distillery Rules 1946 hereinafter the Rules were framed on 29.6.1946.
The Jammu and Kashmir Excise Act, 1901 hereinafter the Act was passed on 4.12.1901.
