DINESH KUMAR SINGH, NAVIN SINHA
Shivashankar Chemical Industries (Bihar) Ltd. , A Company incorporated Under The Indian Companies Act, Through Its director, Shiv Kumar Kishorpuriya Son Of Sagarmull Kishorpuriya – Appellant
Versus
State Of Bihar Through The Secretary To The Government Of Bihar, Department Of Excise & Prohibition – Respondent
Navin Sinha, J.
1. The common challenge in this batch of writ applications is to the notification issued by the respondent State, dated 24.3.1992 amending Rule 3 of the notification dated 20.4.1919 in exercise of powers under Section 19 of the Bihar Excise Act, 1915 (hereinafter called the Bihar Excise Act) levying license fee for establishment of Distillery based on installed production capacity and annual renewal thereof on payment of fresh license fee at the same rate on each renewal, in so far as rectified spirit and denatured spirit unfit for human consumption are concerned.
2. During the pendency of the writ application by fresh notification dated 17.10.2005 the license fee was enhanced to Rs. 7,50,000/- annually from Rs. 3,25,000/-. This has been challenged by amendment in I.A. No. 4462 of 2010. Upon hearing counsel for the parties this Court considers it proper to allow the amendment satisfied that it is based on a continuity of challenge to the levy of license fee not raising any fresh issues.
3. Learned Senior Counsel Shri Y.V. Giri appearing for the petitioner in CWJC 2868/92 made the lead submissions. The facts shall therefore be primarily noticed from the same
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