PER A.A. SAYED, J.

1. At the request of Ld. Counsel for the parties, writ petition nos. 3814/09, 10497/09, 6783/10, 6785/10, 9098/09, 3783/04, 3596/04 and 7181/2009 are also taken on Board. Rule in all the petitions, where rule has not been issued and by consent heard finally along with the other petitions. The learned counsel for the State waives notice on behalf of the respondents.

2. The above bunch of petitions filed under Article 226 of the Constitution of India question the legality and validity of Rule 19 of the Bombay Molasses Rules, 1955/Rule 5 of the Bombay Rectified Spirit (Transport in Bond) Rules, 1959/Rule 50 of the Bombay Denatured Spirit Rules, 1957, to the extent they levy/impose transport fee/administrative fee in relation to the transport of molasses/rectified spirit/extra neutral alcohol/silent spirit/denatured spirit. The said Rules are framed in exercise of powers under The Bombay Prohibition Act, 1949.

3. The petitioners are producers/manufacturers/users/sellers/purchasers etc. of molasses/rectified spirit/extra neutral alcohol/silent spirit/denatured spirit and hold various licences for production/manufacture/possession/ use /storage /sale/purchase etc. of the said articles/products under the different Rules framed under the Bombay Prohibition Act, 1949 (hereinafter referred to as ‘the said Act). Some of the petitioners are owners of sugar factories/distilleries and produce/manufacture molasses/rectified spirit/extra neutral alcohol/silent spirit/denatured spirit. Majority of the petitioners purchase and use the said products as basic raw material in their manufactory for the manufacture of potable alcohol (country liquor and Indian made foreign liquor), while some petitioners purchase and use the said products as basic raw material for manufacturing chemicals in their chemical plant. There are also few petitioners who produce/manufacture molasses/rectified spirit/extra neutral alcohol/silent spirit/denatured spirit in their sugar factory/distillery as well as manufacture chemical/potable alcohol in their chemical plant/manufactory located in the same premises/complex and in case of shortage of the said products purchase the same from outside and in case of excess, sell it. For the transportation of molasses/rectified spirit/extra neutral alcohol/silent spirit/denatured spirit (hereinafter referred to as “industrial alcohol/spirit” for the sake of convenience), the petitioners are required to pay transport fee to the excise authorities under the State Government. It is the imposition/levy of this transport fee, which is challenged in the above petitions. Inasmuch as the challenge in all the aforesaid petitions is to either or all the aforementioned Rules imposing transport fee, and as such raise common questions of law and facts, the petitions can be disposed of by this common judgment.

4. To appreciate the controversy, a little needs to be mentioned about the articles/products in question on which the transport fee is levied – molasses/rectified spirit/extra neutral alcohol/silent spirit/denatured spirit are in a generic sense referred to as industrial alcohol, though rectified spirit is also used in the manufacture of alcoholic liquors meant for human consumption. Molasses is a thick dark coloured viscous liquid, which is a by-product essentially produced while manufacturing sugar or jaggery (gur). Rectified spirit is manufactured by process of fermentation/distillation of molasses as also from grain-based products. By common standards ethyl alcohol (which has above 95% purity) is rectified spirit. Rectified spirit is unfit for human consumption. It is however the main feed stock for manufacture of potable liquor viz. whisky, rum, gin, etc., by distillation, or by compounding or blending it with essence, colouring and flavouring substances. Extra Neutral Alcohol (ENA) and Silent Spirit are a kind of rectified spirit that have been further purified and mainly used in the manufacture of qual