SABINA, SATYEN VAIDYA
State Of Himachal Pradesh Through Secretary (Excise & Taxation) To The Government Of Himachal Pradesh, Shimla – Appellant
Versus
Hem Singh, Son Of Sh. Brij Lal – Respondent
ORDER :
Respondent had challenged the Excise Policy Announcements which stipulated the levy of additional fee and penalty, whenever the quantity of liquor manufactured and/or sold, fell short of the minimum guaranteed quota fixed every year for the licensees, three groups of persons, namely, manufacturers/distillers/bottlers, wholesalers and retailers.
2. The Coordinate Bench of this Court, after hearing the arguments, concluded as under:-
(B) The writ petitions filed by the retailers are partly allowed and condition No.4.3 of the policy announcements for all the 4 years namely 2013-14 to 2016-17 are set aside, with a rider that the retailers will be liable to pay the license fee for the entire minimum guaranteed quota together with the additional fee as stipulated in Rule 35-A (22) of the Himachal Pradesh Liquor License Rules, 1986 for al
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