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2009 Supreme(Jhk) 935

N.N.TIWARI
State of Jharkhand – Appellant
Versus
Member Board of Revenue, Jharkhand, Ranchi – Respondent


Advocates Appeared:
For the Petitioner: Mr. L.K. Lal.
For the Respondents: M/s Prabhat Kumar Sinha, D.V. Pathy.

JUDGMENT

By Court.--The common controversy, in this batch of the writ petitions, lies in different perception and interpretation of Clause 5 of the New Excise Policy issued by 'Excise Department, Government of Jharkhand, published in the official gazette dated 24th February, 2004 (Annexure1): All the writ petitions were tagged and heard together and are being disposed of by this judgment.

2. The brief fact giving rise to the batch of the cases is that the State of Jharkhand issued an amended excise policy by gazette notification dated 24th February, 2004 whereby a new excise policy for settlement of retail liquor shops was brought into effect from the financial year 2004-05. Prior to the said notification, excise "retail shops were used to be settled individually for one year. But in the amended policy, excise retail shops of country spirit and country spiced spirit are to be settled in Group-I, whereas retail Indian Foreign Made Liquor Shops are to be settled in Group-II for a block period of three years. Clause 5 of the said notification provides 10% increase in the licence fee in second and third year of the settlement.

3. In accordance with the said policy, sale notification was p

































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