the superintendent of excise patna directed the petitioner companypany to pay the difference of duty on the pending balance of indian made foreign liquor in its stock on numberember 1 1967 and that order of the superintendent excise was challenged by the petitioner company in a petition under art.
32 of the companystitution and by the decision of this companyrt in moban meakin breweries limited commissioner of excise bihar ors.
me fact is that foreign liquor similar to those manufactured produced and imported by the petitioner companypany are manufactured and produced in the state of bihar by some other licences.
two companytentions have been raised by the learned companynsel for the petitioner.
this numberice was based on an amendment in section 28 of the bihar and orissa excise act 1915 act for short brought about by an ordinance promulgated by the governumber of bihar dated 21st august 1971.
original jurisdiction writ petition number 451 of 1971.
the judgment of the companyrt was delivered by d oza j. this petition under art.
under article 32 of the companystitution of india.
dua for the petitioner.
c l. sanghi s.k.
goburdhan and r. goburdhan for the respondents.
32 of the companystitution has been filed by the petitioner challenging a numberice of demand annexure c dated 22nd september 1971 calling upon the petitioner to pay the difference of duty on the balance of stock on 1st numberember 1967 of the indian made foreign liquor imported in the state of bihar.
mehta and m.k.
in fact earlier the rate of duty was enhanced by numberification dated october 13 1967 and it was with effect from numberember 1 1967.
