JUDGMENT :

Heard Mr.P. Bora, the learned Senior Counsel assisted by Mr. H.K. Sarma, the learned counsel appearing on behalf of the petitioners in W.P.(C) No.8463/2018, W.P.(C) No.653/2019 & W.P.(C) No.1250/2019 and Mr. N.J Khataniar, the learned counsel appearing on behalf of the petitioners in W.P.(C) No. 1000/2019, W.P.(C) No. 6347/2018, W.P.(C) No.6347/2018, W.P.(C) No.6268/2018, W.P.(C) No.6268/2018, W.P.(C) No.6266/2018, W.P.(C) No.6256/2018 & W.P.(C) No.6141/2018. I have also heard Mr. K.P. Pathak, the learned Standing Counsel appearing on behalf of the Excise Department.

2. The primary issue involved in the present batch of writ petitions is as to whether the respondent authorities could have imposed upon the petitioners the establishment charges in terms with Clause 9 of the order of the Governor dated 29/8/2016.

3. The facts relevant in the instant batch of the writ petitions are that the petitioners herein prior to 1/9/2016 were license bonded warehouses. However, prior to coming into effect of the Assam Excise Act, 2016 (for short the ‘Act of 2016’) w.e.f. 1/9/2016, an issue arose in view of the change in the status of the bonded warehouse as it was defined in terms with the Act of 2016.

4. A perusal of the Assam Excise Rules, 2016 (for short the ‘the Rules of 2016’) framed under the Act of 2016 shows that the term “bonded warehouse” has been defined in Rule 1(A) (xvi) to mean the premises or any part of the premises within a manufactory and/or within a canteen store depot warehouse approved and licensed for deposit or storage of spirits on which duty has not been paid. On the other hand, Rule 1(A) (xvii) defines ‘wholesale warehouses’ to mean those premises or any part of the premises approved and licensed for deposit or storage of spirits on which duty/levy has been paid and from where India made foreign liquor may be supplied by wholesale. In view of the change of the definition of ‘bonded warehouses’ in terms with the Rules of 2016 which now requires to be within the manufactory, the petitioners herein in the present batch of writ petitions in view of the definition could not retain the character of a ‘bonded warehouses’ and came within the ambit of the ‘wholesale warehouses’. With the change in the character of the petitioners’ business from ‘bonded warehouses’ to ‘wholesale warehouses’ an important issue arose inasmuch as in ‘bonded warehouses’, the Indian Made Foreign Liquor(IMFL) were stored or deposited without payment of the duty whereas in ‘wholesale warehouses’ ‘the deposit or storage of IMFL had to be with payment of duty/levy. In view of the changes which were going to be effected w.e.f. 1/9/2016, the Governor of Assam passed an order on 29/8/2016. A perusal of the said order reflects that a joint team was constituted as per the said Order who shall take stock of all such transitional taxable under-bond stock of liquor/spirit in the erstwhile bonded warehouses (now wholesale warehouse licensees) as on the date preceding the date of coming into effect of the Act of 2016 and the Rules of 2016 including the stock in-transit, the value of such stock as per the Books of Accounts and were required to calculate and record the Govt. levies involved on such stock, including the ad-valorem levy and VAT, as per the Rules of 2016 and the Assam VAT Act of 2003 as amended. Clause 3(a) and 3(b) of the said Order being relevant are reproduced herein under :

“3. (a) On receipt of such report from the concerned Head of the Joint Team, the Excise Commissioner shall pass an order to the effect that the entire amount of ad-valorem levy involved on the transitional taxable under-bond stock of liquor be deposited by the licensees of the erstwhile bonded warehouses (now Wholesale Warehouse licensees) at the rate applicable under the new Assam Excise Rules, 2016 within a period of three (3) months from the date of coming into