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Uttarakhand High Court · body

2015 DIGILAW 28 (UTT)

Manish Rathi v. State of Uttarakhand

2015-01-13

ALOK SINGH

body2015
JUDGMENT Alok Singh, J. 1. Undisputedly, petitioner was allotted country-made liquor retail shop at Ratan Ka Purwa, Roorkee, Haridwar for the assessment year 2014-15 with effect from 1st April, 2014 to 31st March, 2015; as per CL-5 dated 09.10.2014 annexure no. 5 to the writ petition, petitioner is duty bound either to lift and sell minimum 7088.89 bulk litre country-made liquor or to pay monthly guaranteed duty @ 140 per bulk litre of 7088.89 bulk litre every month irrespective of the minimum sale; In the State of Uttarakhand, there are four distilleries manufacturing country-made liquor; as per the Excise Rules for the assessment year 2014-15 more particularly, Rule 45 thereof, as amended up-to-date, every distillery has to ensure 1/4th of the total demand to the country-made liquor in warehouse in every district of the State excluding five districts of the Garhwal Division, so that retail licensee may lift desired quantity of country-made liquor of the brand of his choice. 2. The grievance of the petitioner is that although petitioner has to lift 7088.89 bulk litre country-made liquor every month but petitioner is at liberty to lift brand of country made liquor of his choice. Since customers are demanding country made liquor manufactured by Kashipur distillery, therefore, petitioner is interested to lift country made liquor manufactured by Kashipur distillery. However, respondents are pressurizing the petitioner to lift the country made liquor manufactured by respondent no.4 only. According to learned counsel for the petitioner, it is the duty of the respondent to make available brand of country made liquor of the choice of the petitioner within 48 hours from the period demand is made. 3. Mr. A.K. Joshi, learned Addl. C.S.C. for the State/respondent nos. 1 to 3 and Mr. C.K. Sharma, learned counsel for the distillery respondent no. 4, have vehemently argued that since as per Rule 45 of the Excise Rules for the assessment year 2014-15, every distillery has to ensure 1/4th demand of the country-made liquor in every district, excluding five districts of Garhwal Division, therefore, licencee has to lift country-made liquor manufactured by respondent no.4. Consequently, petitioner was asked to lift the country-made liquor manufactured by respondent no. 4 only so that entire quota of respondent no.4 may be sold. 4. Consequently, petitioner was asked to lift the country-made liquor manufactured by respondent no. 4 only so that entire quota of respondent no.4 may be sold. 4. A careful reading of Rule 45 of the Excise Rules would reveal that all the four distilleries of the State are bound to ensure 1/4th demand of the country-made liquor in each and every district excluding five districts of Garhwal Region, so that brand which is in demand in particular district has to be fulfilled by lifting the country-made liquor of that brand by the retailer. 5. A bare perusal of condition no. 4 of the license of the petitioner would reveal that on the demand being raised by the petitioner, warehouse of distillery shall make available the quantity of the country-made liquor demanded by the retailer petitioner herein within 48 hours. 6. Neither condition of the license nor any Rule contemplates that petitioner licensee has to lift country-made liquor of the choice of the State Government or Excise Department, rather all the conditions of the license as well as Rules provide that licensee necessarily either has to lift and sell the quantity of the liquor prescribed by the Excise Department in CL-5 or alternatively to pay minimum guaranteed duty @ 140 per bulk litre. It is no where provided that fixed quantity of the liquor has to be lifted by the licensee retailer of the particular distillery, therefore, it is not open to the respondents to ask the petitioner to lift the country-made liquor manufactured by respondent no. 4 only. 7. Consequently, writ petition succeeds and is hereby allowed. Respondents are directed to provide the permission to the petitioner to lift the country made liquor of either of the four distilleries of the choice of the petitioner and to make available the same within 48 hours as per condition no.4 of the license. 8. No order as to costs. 9. CLMA No. 224 of 2015 also stands disposed of accordingly.