Bare ActsThe EXCISE LAW OF BIHAR & JHARKHAND 1915

Section 24

Repeal and Saving -(1) The Bihar and Orissa Excise (Amendment) Second Ordinance, 1985 (Bihar Ordinance no

Amendment status not verified — confirm the current text below against the official source.

Repeal and Saving -(1) The Bihar and Orissa Excise (Amendment) Second Ordinance, 1985 (Bihar Ordinance no. 20, 1985) is hereby repealed. (2) Not withstanding such repeal, anything done or any action taken in exercise of the powers conferred by or under, the said Ordinance shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing or action was done or taken . THE BIHAR EXCISE (AMENDING AND VALIDATING) ACT, 1995 (BIHAR ACT, 9 OF 1995) An Act to amend the Bihar Excise Act, 1915 Preamble- WHEREAS it is necessary in public interest that out of the cost price of the country spirit the amount of money earmarked for the maintenance of warehouse be regulated. AND, WHEREAS, the price of the country spirit to be supplied to the retailer by the contractor (wholesale supplier) from the warehouse belonging to the contractor or the state or another person, is fixed by the Government of Bihar, on the basis of negotiation between the Contractor and the Government and such price being known as the cost price of country spirit payable by the retailer at the time of taking or issue of country liquor from the warehouse concerned. AND, WHEREAS, as a regulatory measure the maintenance of warehouse is the responsibility of the contractor; AND, WHEREAS in the year 1989 in C.W.J.C No. 4722 of 1989 and other similar cases a situation arose whereby and whereunder the Patna High Court ordered that till contract is settled and till further order from the Court, the supply of country liquor shall be made to the retailer directly by the State through its officers; AND, WHEREAS, in pursuance to the said direction the country liquor had to be supplied from different warehouses situated in the state, by the State Government through its officers; AND WHEREAS, after the Final order of the High Court in the above writs in the year 1996 the situation emerged that in certain areas of the State the supply of country liquor to the retailers continued to be made by the State Government through its officers due to non functioning of the concerned Contractors; AND, WHEREAS, during this period the warehouses were required to be maintained by the State; AND, WHEREAS, in fixing the price of country liquor to be supplied by the Contractor, holding exclusive privilege licence the State Government had taken into account the cost of spirit, the cost of transportation of such spirit, the cost of maintenance of warehouse, sales tax and dividend; AND, WHEREAS, while fixing the price of country liquor to be supplied to the retailer, the following components of cost were included in the cost price:- Rs Cost of spirit 1.72 Transit/ working wastages 0.08 Warehouse maintenance charges 0.70 Transportation charges 0.45 Sales Tax 0.27 Dividend 0.20 3.42 AND, WHEREAS, in February 1990 the Government had decided that country spirit would be supplied at the rate of Rs. 3.42 per L.P Litre which includes Rs. 0.70 per L.P Litre as maintenance charge of wharehouses; AND, WHEREAS, the amount deposited by the retailers as price of the country spirit was to be deposited in Treasury through Bank Draft and thereafter the Distillers (Suppliers) were to be paid the amount after deduction and thereafter the Distillers (Suppliers) were to be paid the amount after deduction of the component of price meant for maintenance of warehouse, that is Rs. 3.42 – 0.70 = 2.72 AND, WHEREAS, in some cases by mistake the entire amount of Rs. 3.42 was paid to the Distillers (Suppliers) AND, WHEREAS, in C.W.J.C no. 6868/90 and in other similar writ petitions the court held that in the absence of Rules the State Government in not authorised to fix the price of country spirit and to make deductions of maintenance of warehouse charges therefrom; AND, WHEREAS, it has become necessary to levy and validate the deduction/ realisation of warehouse maintenance charges from the cost price of the country spirit fixed by the State in year 1990. BE it enacted by the Legislature of the State of Bihar in the forty sixth year of the Republic of India as follows:-

Section 24 – The EXCISE LAW OF BIHAR & JHARKHAND 1915 | DailyLaw.ai