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2024 Supreme(Online)(JHK) 5002
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (C) No. 2072 of 2023 Urmila International Services Private Limited, a company registered under the Companies Act, having its registered office at 1st Floor, New Incubation Building, Software Technology Parks of India, Rajeev Nagar Road, Patliputra Colony, P.O. Patliputra Sub Post Office, P.S. Patliputra, District Patna, Bihar-800013, through its Managing Director and authorized representative, authorized vide Board Resolution dated 17.04.2023-Shri Kumar Avinash, aged about 42 years, son of Shri Shiv Binod Sharma, resident of B/5, Shanti Bihar Colony, Ambedkar Path, Opposite Poonam Gas Godown, B.V. College, P.O. Shanti Vihar, P.S. Digha, District Patna, Bihar – 800014. …… Petitioner W.P.(C) No. 2162 of 2023 M/s. A2Z Infraservices Limited, having its Corporate Office at O-116, 1st Floor, DLF Shopping Mall, ArjunMarg, Gurgaon, P.O. Gurgaon, P.S. Gurgaon District Gurgaon, (Haryana), PIN 122002, through its Authorized Signatory- Vinaya Kumar Mishra, aged about 37 years, son of Sri Rajkant Mishra, resident of RZG
274, Raj Nagar Part-II, P.O. Raj Nagar-II, P.S. Palam, New Delhi 110077.
…… Petitioner W.P.(C) No. 2198 of 2023 M/s. Sumeet Facilities Limited, having Corporate Office at 1st Floor, Plot No. 64/21, D-II Block, M.I.D.C., Chinchwad, P.O. Chinchwad, P.S. Chinchwad, District Pune-411019 (Maharashtra), through its Authorized Representative Vikash Kumar, aged about 34 years, son of Vijay Kumar , resident of 503, Building No.5, AshokaRatan, VidhanSabha Road, Near Appollo Hospital, P.O. Shankar Nagar, P.S. Shankar Nagar, District Raipur, Chhattisgarh. ……. Petitioner W.P.(C) No. 2199 of 2023 M/s. Primeone Workforce Private Limited, having office at R-47, Zone-II, Near AryaBhawan, M.P. Nagar, P.O. – M.P. Nagar, P.S. Nagar, District Bhopal-462011, Madhya Pradesh, through its Authorised Signatory-Ritesh Kumar, aged about 32 years, son of Lalit Kumar, resident of House No. 220, BudhPurnimaNiwas, KusumVihar, Road No.7, P.O. Morabadi, P.S. Bariatu, District Ranchi (Jharkhand). ………Petitioner W.P.(C) No. 2200 of 2023 M/s. Eagle Hunter Solutions Limited, having Corporate Office at 61C, KaluSarai, SarvapriyaVihar, P.O. SarvapriyaVihar, P.S. SarvapriyaVihar, New Delhi-110016, through its Authorized Signatory-KisanKomane, aged about 32 years, son of ShatruhanKomane, Shanti Nagar, PatelaTalabke Pass, Sakari, Bilaspur, P.O. Sakari, P.S. Sakari, District Bilaspur (Chattisgarh).
………Petitioner Versus
1. Jharkhand State Beverages Corporation Limited, a company registered under the Companies Act, through its Managing Director, having its Registered office at UtpadBhawan, Ground Floor, Near Naveen Police Kendra, Kanke Road, P.O. Kanke, P.S. Gonda, District Ranchi, Jharkhand-834006.
2. Managing Director, Jharkhand State Beverages Corporation Limited, a company registered under the Companies Act, having its Registered Office at UtpadBhawan. Ground Floor, Near Naveen Police Kendra, Kanke Road, P.O.
Kanke, P.S. Gonda, District Ranchi, Jharkhand-834006.
3. State of Jharkhand, through the Department of Excise and Prohibition, UtpadBhawan, Second Floor, Near Naveen Police Kendra, Kanke Road, P.O.
Kanke, P.S. Gonda, District Ranchi, Jharkhand-834006.
4. Department of Excise and Prohibition, through its Secretary, UtpadBhawan, Second Floor, Near Naveen Police Kendra, Kanke Road, P.O.
Kanke, P.S. Gonda, District Ranchi, Jharkhand-834006.
5. Secretary, Department of Excise and Prohibition, UtpadBhawan, Second Floor, Near Naveen Police Kendra, Kanke Road, P.O. Kanke, P.S. Gonda, District Ranchi, Jharkhand …... Respondents (in all the writ petitions)
CORAM: Hon‟ble Mr. Justice Rongon Mukhopadhyay, Hon‟ble Mr. Justice Deepak Roshan For the Petitioner: Mr. Indrajit Sinha, Ms Jyoti Nayan, Mr. Hemant Jain and Mr. Akchansh Kishore, Advocates (in W.P.(C) No.2072/2023)
Mr.Sumeet Gadodia, Mrs. Shilpi Gadodia, Mr. Prakhar Harit, Mr. Shruti Shekhar, Mr. Naman Singh Bagga, and Mr. Gaurav Rai, Advocates (in W.P.(C) No. 2162 of 2023)
Mr. Indrajit Sinha, Ms. Sneh Singh, Mr. Rahul Dev and Mr. Seoul Shah, Advocates (in W.P.(C) 2198/2023, W.P.(C) 2199/2023 and W.P.(C) 2200/2023)
For Resp.-State: Mr.Piyush Chitresh, AC to AG For Res. JSBCL: Mr.Sanjeev Sahay, Mr. Raunak Sahay and Ms.
Tejashwi, Advocates CAV 06.03.2024 Delivered on 09.04.2024.
J U D G M E N T
Per Deepak Roshan J. Present batch of writ applications were earlier tagged to be heard analogous and are being decided by this common order.
2. In W.P.(C) No. 2072 of 2023, Petitioner-Urmila International Services Private Limited has prayed for the following reliefs:-
(a) for setting aside the Show Cause Notice dated 11.04.2023 bearing no. 767 (Annexure-5) issued by the Jharkhand State Beverages Corporation Limited to Urmila International Services Private Limited;
(b) setting aside the E-Tender notice bearing no. JSBCL/08 dated
10.04.2023 read with its corrigendum contained in Letter No. 780 dated 15.04.2023 (Annexure-4) issued by the Jharkhand State Beverages Corporation Limited;
(c) declaring Clause 8(8) of Section VI of the Tender Document floated by the Respondent as bad in law and hence null and void;
(d) declaring Rule 15 of the ―Jharkhand Utpaad (Jharkhand Rajya Beverage Corporation Limited keMadhyam se Khudra Utpad Dukanoka Sanchalan) Niyamawali, 2022‖ (―Retail Rules, 2022‖) as arbitrary, illegal, unconstitutional and in violation of Articles 14, 19 and 21 of the Constitution of India;
3. In W.P.(C) No. 2162 of 2023, Petitioner-M/s. A2Z Infra services Limited has prayed for the following reliefs:-
(a) For issuance of an appropriate writ/order/direction, including Writ of Declaration, declaring Rule 15 of the Jharkhand Excise (Operation of Retail Product Shops through Jharkhand State Beverages Corporation Limited) Rules, 2022, (Annexure-1) as being ultra vires the provisions of the Bihar Excise Act, 1915 (as adopted) and also ultra vires the provisions of Articles 14, 19(1)(g) and 265 of the Constitution of India.
(b) For issuance of further appropriate writ/order/direction, for quashing/setting aside the order contained in Letter No. 696 dated 01.04.2023 (Annexure-8) issued by Respondent No.3-Managing Director, Jharkhand State Beverages Corporation Limited, wherein Petitioner has been imposed penalty of Rs.1,21,78,40,140/- in terms of Rule 15 of the Jharkhand Excise (Operation of Retail Product Shops through Jharkhand State Beverages Corporation Limited) Rules, 2022 (hereinafter referred to as ‗Rules of 2022‘ for short)
(Annexure-1).
(c) In alternative to prayer (i) above, Petitioner prays for issuance of an appropriate writ/order/direction, including Writ of Declaration, declaring that definition of Minimum Guarantee Revenue as contained under Rule 2(xxiv) of Rules of 2022, to the extent it defines Minimum Guarantee Revenue to include only Excise Duty and Excise Transport Duty, is contrary to the definition of Excise Revenue contained under Section 2(ix) of the Bihar Excise Act, 2015 (as adopted).
(d) Further, in alternative to prayer (i) above, Petitioner prays for issuance of a further appropriate writ/order/direction, including Writ of Declaration declaring that the demand raised upon the Petitioner vide Letter No. 696 dated 01.04.2023 (Annexure-8) towards Minimum Guarantee Revenue (for short ‗MGR‘) in alleged exercise of the power under Rule 15 of the Rules of 2022 is, per se, illegal, arbitrary, unreasonable, confiscatory and oppressive, especially in view of the fact that Minimum Guarantee Revenue for the financial year 2022-23 has already been achieved by the State of Jharkhand through Jharkhand State Beverages Corporation Limited.
4. In W.P.(C) No. 2198of 2023, Petitioner-M/s. Sumeet Facilities Limited has prayed for the following reliefs:-
(a) To hold and declare Rule 15 of the Jharkhand Excise (Operation of Retail Excise Shops by the Jharkhand State Beverage Corporation Limited) Rule, 2022 (Annexure-1) as ultra vires Article 14 of the Constitution of India and also the provisions of Jharkhand Excise Act, 1915;
(b) To hold and declare that the collection of excise revenue in the form of Excise Duty including Additional Excise Duty as also Excise Transport Duty is the responsibility of a licensee under the Jharkhand Excise Act and such statutory responsibility cannot be contracted out to the placement agency
