JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the third respondent comprised in its letter in Rc.No.28/2009/IMFS dated 15.9.2009 and quash the same as being arbitrary, illegal and Violative of the provisions of the Tamil Nadu Indian Made Foreign Spirits (Manufacture) Rules, 1981 and consequently direct the respondents to continue to levy and collect import fee of Re.1/- per bulk Litre of spirits in respect of import of spirits and to refund a sum of Rs.80,000/- which has been paid by the petitioner to the respondents under protest for issuance of permit consequent upon the impugned demand.)

Common Order

1. This batch of 13 Writ Petitions has been filed by different distilleries. Petitioner in W.P.No.13577 of 2010 seeks a Writ of Declaration challenging Clause 2(3) of Notification in G.O.Ms.No.112, Prohibition and Excise (III) Department, dated 03.06.2003 and clause 2(4) of Notification in G.O.Ms.No.23, Home, Prohibition & Excise (III) Department, dated 18.05.2010. A consequential direction is sought for refund of sums collected prior to impugned Notification dated