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2018 Supreme(P&H) 34
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
AJAY KUMAR MITTAL, ANUPINDER SINGH GREWAL, JJ.
Arrive Safe Society of Chandigarh through its President Harman Singh Sidhu - Petitioner
Vs.
State of Haryana and others - Respondents
CWP No. 1343 of 2017(O&M)
Decided On : 06-03-2018
For the Petitioner: Mr. Ravi Kamal Gupta.
Mr. Lokesh Sinhal.
Mr. Shireesh Gupta.
IMPORTANT POINT
Liquor Sale – Excise Policy – Directions issued to States of Punjab and Haryana to make it obligatory for the liquor vends to issue computerised invoices for all the retail sales irrespective of amount effected by them from their vends.
Judicial Review – Policy Decision – When any State policy which is contrary to public interest or is violative of the constitutional principles, it is the duty of the court to exercise its jurisdiction and reject the stock plea that the scope of judicial review should not be exceeded beyond the recognised parameters.
Headnote:(A) Punjab Excise Act, 1913 – Liquor Sale – Excise Policy – Directions issued to States of Punjab and Haryana to make it obligatory for the liquor vends to issue computerised invoices for all the retail sales irrespective of amount effected by them from their vends with effect from the year 2018-19 onwards.
Examining the benefits of issuance of invoices for all transactions of sale of liquor irrespective of the amount of sale, it may be noticed that the inclusion of such provision has manifold benefits.
Firstly, it would help the liquor vendor in maintenance of accounts and check on the cash/credit transaction. Since majority of liquor is sold without billing/invoice, the State exchequer is bereft of huge portion of its revenue whether at State level or at Central level. It would help the income tax department for assessment and collection of appropriate tax.
Secondly, a computerised invoice with vend code and actual price charged from the consumer would act as a safeguard for the consumer who would then be assured of quality and uniform pricing of the same brand across the State. A dissatisfied consumer would be able to get his grievance redressed in appropriate forum against an accountable liquor vendor.
Further, with the issuance of invoice/computerised bill, the menace of spurious liquor which is being sold at vends shall come to a halt.
Once the State Government has provided that it would be mandatory to issue invoice in respect of purchases beyond Rs. 1000/- and if the vendee demands where the sale is for less than Rs. 1000/-, it would be necessary for the vendor to arrange for the issuance of receipts and the recording of the same in any event. In such circumstances, it cannot be suggested that it would create additional burden on the vendor even if receipts are to be issued in respect of sales below Rs. 1000/-. To illustrate, where in all the retail purchases below Rs. 1000/-, the vendees demand invoices to be issued to them, necessarily, the vendor would be obligated to issue receipts to them. In such a situation, issuance of receipts for all transactions would not have any adverse effect on his maintenance of accounts whether he is in rural area or in urban area. Nothing has been placed on record by both the States to show that issuance of bills for sale above Rs. 1000/- and for sales below Rs. 1000/- on demand had any negative impact on the auction of liquor vends for the year 2017-18
(B) Constitution of India, 1950 – Judicial Review – Policy Decision – When any State policy which is contrary to public interest or is violative of the constitutional principles, it is the duty of the court to exercise its jurisdiction in larger public interest and reject the stock plea of the State that the scope of judicial review should not be exceeded beyond the recognised parameters.
When matters like evasion of tax and public health are brought before the judicial constituent of the State by public spirited citizens, it becomes the duty of the court to exercise its power in larger public interest and ensure that the institutional integrity is not compromised by those in whom the people have reposed trust and who have taken an oath to discharge duties in accordance with the Constitution and the law without fear or favour, affection or ill will and who, as any other citizen, enjoy fundamental rights and at the same time are bound to perform the duties enumerated in Article 51-A of the Constitution of India
(C) Constitution of India, 1950, Article 47 – Public Health – Liquor Ban – State has to make endeavour to bring about prohibition of the consumption of intoxicating drinks and drugs which are injurious to health except wherever they are consumed for medicinal purposes – Liquor consumption is definitely injurious to health – There is no inherent right in a citizen to sell intoxicating liquor by retail – It is also not a privilege of a citizen – It being a business attended with danger to the community, can be permitted to be carried on under such conditions as will limit its evils. (Para 12)
Ajay Kumar Mittal, J.
1. The petitioner-Arrive Safe Society of Chandigarh through its President by way of instant petition filed under Article 226 of the Constitution of India prays for a direction to the respondents to make a provision in the upcoming Excise Policy for the year 2018-19 regarding issuance of computerized bills at all liquor vends across the States of Haryana and Punjab, prior to the auction of liquor vends for the next financial year.
2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The Arrive Safe Society is an Indian NGO working on developing road safety programmes to increase knowledge, awareness and skills amongst all types of road users. Besides educating the youth about liquor abuse, it also works closely with the traffic police department to improve the law enforcement regarding drunken driving. On account of constant efforts put in by the petitioner with no private interests, the Supreme Court directed the removal of liquor vends from all National and State Highways in order to curb the menace of free availability of liquor and reduce the number of deaths due to drunken driving. Not only this, the States have been directed to remove all the advertisements in any form regarding sale of liquor from Highways and the authorities have been directed to ensure that the liquor vends are neither visible nor accessible from the Highways. In the year 2015, the petitioner society filed petitions challenging the Excise policies of the States of Haryana and Punjab vide CWP Nos.5249 and 5827 of 2015 which were disposed of vide separate orders. One of the grounds for challenge in those petitions was the issuance of computerised bills across all liquor vends. The petition relating to excise policy for the State of Haryana was disposed of on 1.4.2015 but since the issue regarding issuance of bills was not dealt with in the judgment, a review petition was filed which was also disposed of on 11.5.2015. As regards State of Punjab, the petition was disposed of as infructuous on 5.4.2016. On 28.2.2017, in the present writ petition i.e. CWP No.1343 of 2017, learned counsel appearing on behalf of the State of Haryana produced a letter dated 27.2.2017 addressed by the Excise and Taxation Commissioner, Haryana to the office of the Advocate General, Haryana wherein it was stated that condition of issuing a receipt by the vendor for every purchase of liquor beyond Rs. 1000/- was being proposed mandatorily and for purchases below that quantum, receipt will be issued wherever the customer so desired. In case a complaint was found true, penalty of Rs. 500/- was proposed to be imposed upon the vendor for every such default. It was thus observed by the Bench that the Council of Ministers, Haryana would take all these factors into consideration before finalising the policy for the next year. On 22.3.2017, it was observed by the Bench that this petition is clearly a Public Interest Litigation and that the right of the individual customer may not be affected on account of the amended policy which makes it mandatory for the vendor to issue a receipt even for a sale of less than Rs. 1000/- if the consumer demands a receipt. According to the petitioner, inspite of there being provision for issuance of bills in the Punjab Liquor Licence Rules, 1956 for Punjab as well as in Excise Policy of State of Haryana for the year 2017-18, the respective State Governments have failed to give tenor to the assurance given to this Court in the year 2017-18. The representations filed by the petitioner have not been responded. Hence the instant petition by the petitioner.
3. In the written statement filed on behalf of respondent Nos. 1 and 2, it has been inter alia stated that as per clause 1.7 of the Excise Policy for the year 2017-18 of the State of Haryana, it is mandatory for all the retail licensees to issue an invoice where the total sale price of liquor exceeds Rs. 1000/- and in cas
