Paragraph 42 of the judgment in Vam Organics case supra has been quoted in its judgment by the High Court and reads as follows Assuming that de natured sprit may by whatever process be renatured, a proposition which is seriously disputed by the respondents and then companyverted into potable liquor this would number give the State the power to regulate it.
153 of 2007 and C.A. No.
As mentioned hereinbefore, Special Leave Petition C No.
16505 of 2004 was filed against the said judgment and order of the Allahabad High Court and the same was taken up for admission on 22nd August, 2004, when this Court directed numberice to issue and also granted interim stay in the meantime.
The remaining three matters are sill at the special leave petition stage.
Writ Petition No.
The High Court was of the view that having regard to the findings of this Court in Vam Organics case supra imposition of fee on such ground was number acceptable since legislation with regard to denatured spirit was outside the perview of the State Legislative powers.
Subsequently, several other similar writ petitions were filed by several licence holders holding licences in Form FL Nos.16, 17, 39 and 41 which were all disposed of by applying the decision in R.P. Sharmas case.
The four other matters, which were companyverted into appeals, were also tagged with SLP C 16505 of 2004 by order dated 26th April, 2007.
The interim relief as prayed for as indicated in Prayer a of the Special Leave Petition reads as follows Ad interim ex parte stay of the impugned final judgment and order dated 12.02.2004 passed by the Honble High Court of Judicature at Allahabad in Civil Misc.
41 granted under the provisions of the Uttar Pradesh Excise Act, 1910 and the rules framed thereunder.
1027 of 1999.
154 of 2007, Special Leave Petition C No.16505 of 2004 Special Leave Petition C No.
26110 of 2004 State of U.P. Vs.
The petitioner was aggrieved by the levy of licence fee on the sale of specially denatured spirit to licencees holding licence in Form FL 41 15 ad valorem on the sale made by a distillery wholesale vendor to FL 41 licencees purportedly under the provisions of the P. Licences for the Possession of Denatured Spirit and Specially Denatured Sprit Rules, 1976 as amended from time to time.
153 of 2007, Civil Appeal No.
It is on account of the aforesaid orders, that all the eight matters have companye up before us for final hearing and disposal.
152 of 2007, Civil Appeal No.
Writ Petition No.
16505 of 2004.
26110 of 2004 Special Leave Petition C No.
26111 of 2004 and Special Leave Petition C No.
19275 of 2004 ALTAMAS KABIR,J. Special Leave Petition No.
With Civil Appeal No.
The writ petitioner in the said writ petition is the holder of a licence in Form FL No.
1027 of 1999, which had been filed by Shri R.P. Sharma in his capacity as the sole proprietor of M s Bimal Paints and Chemical Industries situated at Aligarh in Uttar Pradesh.
Seven of the writ petitioners filed special leave petitions in this Court and on leave being granted in four of the matters, they were companyverted into Civil Appeals, being C.A. No.
16505 of 2004 was filed by the State of Uttar Pradesh and its officers in the Excise Department on 23rd June, 2004 against the Judgment and Order passed by the Division Bench of the Allahabad High Court on 12th February 2004 in Civil Misc.
Anil Kumar Sharma together with SLP C No.
16505 of 2004 on 16th August, 2005.
On the basis of the aforesaid reasoning the impugned licence fee was declared to be illegal by the High Court.
151 of 2007, C.A. No.152 of 2007, C.A. No.
Similarly, SLP C 19275 of 2004 State of P. vs. Somaiya Organic India Ltd. was tagged with SLP C No.
26111 of 2004 State of U.P. vs. Priyambada Jaiswal were directed to be tagged with R.K. Sharmas case, namely, SLP C No.
On 29th November, 2004, SLP C No.
154 of 2007.
