2025:CGHC:25199 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 2991 of 2025 1 - Sheikh Jameel S/o Late Shri Sheikh Nabi Aged About 64 Years R/o Ramsagarpara, District Dhamtari, Chhattisgarh. ... Petitioner(s) versus 1 - State Of Chhattisgarh Through The Secretary, Commercial Tax (Excise) Department, Mantralaya, Atal Nagar, Nawa Raipur, District Raipur, Chhattisgarh. 2 - Collector Dhamtari, Collectorate Dhamtari, Chhattisgarh. 3 - District Excise Officer Dhamtari, Office Of The D.E.O. Dhamtari, Chhattisgarh. 4 - Chhattisgarh State Marketing Society Limited, Through Manager, Office Of The C.S.M.C.L. Dhamtari, Chhattisgarh. 5 - Joint Managing Director C.S.M.C.L. Chhattisgarh. Raipur, Chhattisgarh. ---Respondents For Petitioner : Mr. Rahul Birtharey, Advocate For Respondent No. 1 to 3 : Mr. Praveen Das, Dy. A.G. For Respondent No. 4 & 5 : Mr. Malay Shrivastava, Advocate Hon'ble Shri Justice Arvind Kumar Verma, Order on Board 18/06/2025 1. The present petition has been filed for the following relief(s):- a)That the Hon’ble Court may kindly be pleased to issue appropriate writ, order or direction in the like nature including the writ of certiorari thereby quashing and setting aside the order number 792 dated 04.02.2025 (Annexure P/17), in the interest of justice. b)That this Hon’ble Court may kindly be pleased to command the respondent authorities to abide by the clauses, terms and conditions of the notification number F 10-38/2008/LT(Ex)/V(19) dated 17.02.2010 properly and truly in its letter and spirit interpreting the word transport. c) That, this Hon’ble Court may kindly be pleased to command the respondents to decide the objection addressed to the Secretary, Excise Department, State of Chhattisgarh dated 15.02.2025 (Annexure P-19) in accordance with law. d)That, this Hon’ble Court may kindly be pleased to issue an appropriate writ, order or direction in the like nature including writ in the nature of mandamus to the respondent authorities, thereby commanding them to reconsider the case of the petitioner for the money realized by the State in sheer violation of the rules. e) That, any other relief, which this Hon’ble Court may deemed just and fit in facts and circumstances of the case. 2. Learned counsel for the petitioner submits that the petitioner was granted contract of transportation of liquor during the period from 2017 to 2019 by CSMCL Dhamtari to all the shops situated at area of District Dhamtari which he performed with utmost sincerity and honesty. According to the Chhattisgarh Country Spirit Rules, 1995 amended on 17.02.2010, the maximum wastage allowance for all transport of sealed bottle of country liquor from the manufacturing warehouse of country liquor to storage warehouse shall be 0.5% irrespective of distance, however, in case of the petitioner the deduction has been calculated at a rate of 12% which is incorrect for the period from the year 2017 to 2019, which were not considered according to the Rules, so the petitioner filed the WP(C) No. 5662/2024 for consideration of his case according to the rule (Annexure P/1) notification dated 17.02.2010, No. F 10-38/2008/CT(Ex)/V(19) and for refund of the money deducted in excess expeditiously with interest. Considering the matter, the Hon'ble Court passed order in WP(C) No. 5662/2024 on 14.11.2024 directed the respondent no.4 Manager, CSMCL, Dhamtari (C.G.) to consider and decide the representation (Annexure P/11). In pursuance of the order of the Hon'ble High Court, the petitioner submitted representation on 28.11.2024, on 28.11.2024 alongwith copy of the order passed in WP(C) No. 5662/2024 raising factual and legal issues. In response to the letter of the petitioner dated 28.11.2024 (Annexure P/16), the office of the Joint Managing Director, CSMCL C.G., Raipur (C.G.) wrote a letter to the petitioner on 04.02.2025, marked whereby the respondent authorities rejected and dismissed the application (Annexure P/16) holding it to be non- considerable. The arbitrary action on the part of the respondents by not considering the case of the petitioner for correction of the records and proper calculation of the bills as per the amended Chhattisgarh Country Spirit Rules, 1995, notification is bad & illegal in the eyes of law. 3. Learned counsel for respondents No. 4 & 5 submits that the order passed by the Joint Managing Director, CSMCL Chhattisgarh Raipur on 04.02.2025 (Annexure P-17) rejecting the application of the petitioner is in accordance with law, rules and regulations. 4. I have learned counsel for the parties and perused the documents. 5. The only grievance raised by the petitioner is that the respondent authorities has not followed the notification of Government of Chhattisgarh, Commercial Tax (Excise) Department, Mantralaya dated 17.02.2010 whereby the maximum wastage allowance for all transport of sealed bottle of country liquor from the manufacturing warehouse of country liquor to storage warehouse shall be 0.5% irrespective of distance, however in case of the petitioner the deduction has been calculated at a rate of 12% which is incorrect for the period from the year 2017 to 2019. 6. The operative portion of the petition earlier filed by the petitioner i.e. WPC No. 5662/2024 for the same set of facts is reproduced hereinunder:- 5. Having considered the limited prayer of petitioner for issuance of direction to respondent No. 4 to consider & decide the representation (Annexure P-11), the same is allowed. The respondent No. 4 is directed to decide the representation (Annexure P-11) dated 03.01.2024(receiving date), expeditiously preferably within a period of 90 days from the date of receipt / submission of copy of this order. 7. For a ready reference, notification dated 17.02.210 bearing No F 10- 38/2008/CT(Ex)/V(19) passed by the Government of Chhattisgarh, Commercial Tax (Excise) Department Mantralaya is reproduced hereinunder:- (1) That maximum wastage allowance for all transports of sealed bottled of Country liquor from the manufacturing warehouse of country liquor to storage warehouse shall be 0.5% irrespective of distance. (2) That total quantity of sealed bottled of country liquor transported from manufacturing warehouse of country liquor to storage warehouse shall be the basis for computation of permissible losses. (3) If all excess wastage / losses during the transport of bottled of country liquor exceed the permissible limit prescribed in sub-rule (12), the distiller/ country liquor supply contractor shall be liable to pay penalty at a rate not exceeding Rs. 30/- per proof litre, which may be imposed by the Excise Commissioner or Collector. Provided that, if it will be proved to the satisfaction of the Excise Commissioner or Collector, that such excess deficiency or wastage was due to some unavoidable cause, the Excise Commissioner or Collector may waive the penalty to be imposed under this provision. 8. From perusal of the notification, it transpires that the maximum wastage allowance for all transport of sealed bottle of country liquor from the manufacturing warehouse of country liquor to storage warehouse shall be 0.5% irrespective of distance, whereas in the present case, the petitioner was granted contract by the respondent No. 4 for transportation of country / foreign liquor from storage warehouse to all the shops situated at area of District Dhamtari (Annexure P/3), even the notification dated 17.02.2010 issued by the State Government is not for transportation from storage warehouse to the retail shops. From all the documents dated 29.03.2017, 31.03.2017, 14.04.2017 & 30.05.2017 (from Annexure P/3 to Annexure P/6) and letter dated 31.05.2017, it shows that the petitioner has admitted the condition that the transporter shall pay for the damages (breakages, leakage and shortage) during transportation at the rate of R.S.P. (Retail Selling Price), as such the present petition is deserves to be and is hereby dismissed. 9. Accordingly, the present writ petition stands dismissed. Sd/- (Arvind Kumar Verma) JUDGE Jyoti