TaxTMI 
TaxTMI 
1992 (3) TMI 368
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....the dismissal of their writ petition, C.W.J.C. No. 2102 of 1991 by a Division Bench of the Patna High Court by order dated 6th September, 1991. In view of the fact that by a common decision, the Patna High Court had dismissed many other identical writ petitions, the petitioners in those other writ petitions also submitted intervention applications before this Court and such intervention applications have been allowed. 35 applicants/interveners are also supporting the present appeal filed by Mohd. Fida Karim and Dasrath Das. 3. The controversy in this case relates to the mode of settlement of the right of vend of country liquor, Indian made foreign liquor and spiced country liquor under the provisions of the Bihar Excise Act, 1915 (hereinaf....
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....re duly published in the official Gazette on 7th March, 1990, to come into force with effect from 1st April, 1990. The case of the appellants is that in pursuance to the aforesaid policy, the appellants agreed to the new terms and conditions and necessary agreements were also executed. The appellants also deposited six months' licence fee for the first year of settlement, on 7th March, 1990. According to the appellants a concluded contract came into effect on 7th March, 1990 itself, which was to come into force with effect from 1st April, 1990. 4. Some of the persons not satisfied with the aforesaid Government policy, challenged the same by filing four writ petitions in the High Court. The High Court passed interim orders on 9th March,....
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....ther by way of tender or at auction. The Cabinet approved the aforesaid policy on 16th August, 1990. The Excise Commissioner also sent necessary instructions to all licensing authorities by letter dated 25th February, 1991 in regard to the proposed mode of settlement by auction-cum-tender for the year 1991-92. The present appellants as well as the interveners filed writ petitions challenging the aforesaid new policy of auction-cum-tender for the year 1991-92. 5. Similar contentions have been raised before us on behalf of the appellants, which were made before the High Court. The challenge to the new policy has been made on the following three grounds. Firstly, it has been submitted that there is no provision in the Excise Act or the Rules ....
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.... also well settled that the right of vend of excisable articles is exclusively and absolutely owned by the State Government. 7. Mr. Kapil Sibal, Learned Senior Counsel appearing on behalf of the appellants did not dispute the aforesaid legal position, but his contention was that the impugned order of the Government made in August, 1990 cannot be termed a change of policy, but in fact was merely an executive order passed on a wrong assumption as if the High Court in its interim orders had given a direction to the Government to review its policy. We do not find any substance in this contention. The new policy of adopting the method of auction-cum-tender is certainly a change of policy. The reason for change of policy given by the Government ....