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2022 Supreme(HP) 257

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


Advocates:
Advocate Appeared:
For the Appellant :Mr. Ajay Vaidya, Sr. Additional Advocate General

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:-

    “(A) The writ petitions filed by the manufacturers and wholesalers are allowed and condition Nos.10.28(A) (8) and 10.29, insofar as they impose the burden of additional duty and penalty for failure to lift the minimum guaranteed quota are set aside, however, with a rider that they shall pay the license fee for the entire minimum guaranteed quota; and

(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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