Judgment

Dr. AR. Lakshmanan, J.-(On behalf of himself and V.N. Khare, CJI and R.C. Lahoti, J. [Majority Opinion] :

I have had the privilege of perusing the judgment proposed by my learned Brother Justice B.N. Agrawal. However, with respect, I express my inability to agree with the same and I propose to write a separate judgment in the following terms.

2. As facts and provisions of the relevant law have been set out in the judgment of my learned Brother Justice B.N. Agrawal, I do not propose to extract them again.

3. Civil Appeal No. 3017 of 1997 was filed by the State of Punjab against the judgment of the Division Bench of the Punjab & Haryana High Court dated 17.01.1997 in Writ Petition (Civil) No. 5358 of 1996. The said writ petition was filed by Respondent No.1 in this appeal, namely, M/s. Devans Modern Brewaries Ltd., Ludhiana praying for issuance of a writ in the nature of Certiorari quashing the imposition of import fee on Beer vide Order 1-D (iii) of the Punjab Excise Fiscal Orders, 1932, amended from time to time, latest being notification dated 27.03.1996 which is impugned in the writ petition and for other consequential prayers.

4. Civil Appeal Nos. 2696 and 2697 of 2003 wer