Mc.Dowell Co. Ltd. v. State

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.4081 of 1991

====================================================== Mc.Dowell & Co. Ltd, Hathidah, P.S Hathidah, District Patna .... .... Petitioner/s Versus 1. The State of Bihar. 2. The Commissioner of Excise, Bihar, Patna. 3. The Superintendent of Excise, Hathidah Distillery, P.S. Hathidah, District Patna .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Satyabir Bharti, Advocate. For the Respondents : Mr. Harishankar Roy, AC to AAG 9. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 4. 06-09-2012 This petition under Article 226 of the Constitution raises issue in respect of levy of establishment cost upon the distillery and challenges the constitutional validity of Rule 36A of the Bihar Excise Rules, 1919. Learned advocate Mr. Satyabir Bharti appears for the writ petitioner. He has submitted that the matter at issue has been finally decided by this Court in the matter of Mc Dowell & Co. Ltd. Vs. State of Bihar [2004 (3) PLJR 777]. He states that in view of the aforesaid judgment, the liability of the petitioner is settled. The cause of action, therefore, does not survive. In above view of the matter, petition is disposed of as having become infructuous. (R.M. Doshit, CJ)

(Ahsanuddin Amanullah, J)

Prakash/-