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  S.No.       Variety of           Strength   Existing    New rate
            liquor                            Rate
(1)   Keshar Kasturi               5 U.P.     30.00      34.00
(2)   Gulab (light caramel
      colour)                     35 U.P.     14.40      16. 92
(3)   Sada (Tinge of light
      caramel colour)             45 U.P.     10.40      12.53
(4)   Sathiya (Dark caramel
      colour)                     60 U.P.      6.00       7.56

According to the petitioners, there was an increase in the issue price of the liquor by 15% to 20%. In addition, they were to pay sales tax on the issue price and thus the burden of increase was 25 to 40%. As credit in the rebate was not given at the existing rate but at rate current on January 1 of the preceding year whereas they had to pay the price of the liquor at the enhanced rate, the licenses claimed that they should be allowed rebate at the enhanced rate. The licensees, therefore, represented to the Excise authorities to calculate the amount of rebate according to the enhance issue price. The Government, however, did not accede to their request. Aggrieved, the petitioners have filed the present writ petitions in this Court under Article 226 of the Constitution. The petitioners claimed the following reliefs:

(2) They shall come into the force on and from 1st April, 1964;

2. Issue Price: The issue price of different varieties of country liquor, that is, the price at which the country liquor will be issued from Government Warehouse to the retail licensees shall be as under: 

 S.   Variety of Liquor                    Strength    Issue Price/
No.                                                   bulk litres
(1)  KesarKasturi                            5 U.P.    Rs. 30.00
(2)  Gulab (Light caramel colour)           35 U.P.    Rs. 14.40
(3)  Soda (Tinge of light caramel colour)   45 U.P.    Rs. 10.40
(4)  Sathiya (Dark caramel colour)          60 U.P.    Rs. 6.00

 

Note: The rate of issue prices are exclusive of the price of containers.
 


(1)  Keshar Kasturi                         5 U.P.    Rs. 42.00
(2)  Gulab (light caramel colour)          35 U.P.    Rs. 22.00
(3)  Soda (Tinge of light caramel colour)  45 U.P.    Rs. 17.00
(4)  Sathiya (Dark caramel colour)         60 U.P.    Rs. 11.00
Note: The above rates of retail sale prices are inclusive of the price of container.

Now I take up the challenge to the Notification (Ex, 2) dated 25th May, 1985.

Notification dated 25th May, 1985 (Ex. 2): Validity of

28. By the notification dated 25th May, 1985 the Excise Commissioner, with the previous sanction of the State Government, has made the following amendment in the Issue Price Rules:

In the Rajasthan Issue and Sale Price of Country Liquor Rules, 1964-for Rule 2, the following shall be substituted, namely:
(2) Issue Price: The issue price of different varieties of country liquor that at the price at which the country liquor will be issued from Government Warhouse to the retail licensees shall be as under: 
 S.   Variety of Liquor                    Strength    Issue price per
                                                      bulk literes
(1)  Kesar Kasturi                          5 U.P.    Rs. 34.62
(2)  Gulab (light caramel colour)          35 U.P.    Rs. 16.92
(3)  Soda (Tinge of light caramel colour)  45 U.P.    Rs. 12.53
(4)  Sathiya (Dark caramel colour)         60 U.P.    Rs. 7.56