JUDGMENT :

MOKSHA KHAJURIA KAZMI, J.

1. The instant writ petition has been filed seeking quashment of inquiry report dated 14.03.2000 bearing Order No. 08/EXC of 2000 dated 10.04.2000 passed by respondent No. 2 and Demand Notice No. DECDJ/727-29 dated 25.04.2000 issued by respondent No. 4. The petitioner also seeks a direction upon the respondents to restrain them from making any recovery from the petitioner pursuant to impugned order dated 10.04.2000 and demand notice dated 25.04.2000. The petitioner has further challenged Rule 107 and 108 of Jammu & Kashmir Distillery Rules, 1946 being ultra-vires to the Jammu and Kashmir Excise Act, 1958 and to the Constitution of India.

Brief facts of the case are as under:

2. The petitioner, a Small Scale Industrial Unit, is registered with District Industrial Centre, Jammu, which is duly licensed by respondent No. 2, i.e. Excise & Taxation Commissioner.

3. On 18th of November, 1991, a fire incident took place in the factory of the petitioner in which the contents of storage tank No. 4 also got involved, resulting in blowing away of the shed and lid of the tank due to pressure that built within the tank.

4. Due to the said incident, the spirit conta