M/S Salson Liquors Pvt.Ltd vs The State Of Bihar And Ors
2023 Latest Caselaw 5407 Patna

    IN THE HIGH COURT OF JUDICATURE AT PATNA
               Civil Writ Jurisdiction Case No.16042 of 2010
======================================================

M/S Salson Liquors Private Limited, registered office at Binosiba House, Near Chandani Market, Fraser Road, Patna-800001 through its Manager Sri Avinash Kumar, son of Visheshwar Prasad ... Petitioner Versus

1. The State of Bihar through the Principal Secretary, Department of Industries, Bihar, Patna

2. Managing Director, Bihar Industrial Development Authority, Udyo Bhawan, Eastern Gandhi Maidan, Patna

3. The Director of Industries, Department of Industries, Bihar, Patna

4. Assistant Commissioner, Commercial Taxes, Danapur Circle, Danapur ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 16047 of 2010 ====================================================== M/s Goodhost Liquors Private Limited, registered office at Binosiba House, Near Chandani Market, Fraser Road, Patna-800001 through its Managing Director, Sri Rajesh Kumar, son of Birendra Kumar ... Petitioner Versus

1. The State of Bihar through the Principal Secretary, Department of Industries, Bihar, Patna

2. Managing Director, Bihar Industrial Development Authority, Udyo Bhawan, Eastern Gandhi Maidan, Patna

3. The Director of Industries, Department of Industries, Bihar, Patna

4. Assistant Commissioner, Commercial Taxes, Danapur Circle, Danapur ... Respondents ====================================================== Appearance :

(In Civil Writ Jurisdiction Case No. 16042 of 2010) For the Petitioner : M/s Sanjeev Kumar & Raju Giri, Advs.

For the State             :       Mr. S.D. Yadav, AAG IX with
                                  Mr. Braj Bhushan Mishra, AC to AAG IX
For the BIADA             :       Mr. Prashad Pratap, Adv.

(In Civil Writ Jurisdiction Case No. 16047 of 2010) For the Petitioner : Mr. Y.V. Giri, Sr. Adv. with M/s Ashish Giri, Sumit Kumar Jha 7 Ms. Riya Giri, Advs.

For the State             :       Mr. S.D. Yadav, AAG IX with
                                  Mr. Braj Bhushan Mishra, AC to AAG IX
For the BIADA             :       Mr. Prashad Pratap, Adv.

====================================================== CORAM: HONOURABLE MR. JUSTICE A. ABHISHEK REDDY CAV JUDGMENT

Date : 18-10-2023

Heard the learned counsel for the parties.

Patna High Court CWJC No.16042 of 2010 dt.18-10-2023

2. Both the Writ Petitions are being disposed off by this

common judgment as the issue involved in both the cases are one

and the same. The only question which arises in the present Writ

Petitions is as to whether the petitioners are entitled for the grant

of incentive as envisaged under the Industrial Incentive Policy

Bihar, 2006 (Annexure 3) (hereinafter referred to as, 'the Policy').

It is a case of the petitioners that as per the said Policy the

petitioners are eligible for benefits arising out of the Policy for the

period from 01.04.2006 till 31.03.2011, i.e., for five years. The

application of the petitioners have been rejected on the ground that

the industry under which the petitioners' industry falls is under

narcotics, therefore, they are not eligible for the said incentive.

Learned counsel has taken the Court through the Policy to buttress

his contention that as per the said Policy the list of the industries

which are not eligible for incentive are mentioned and at serial no.

40 narcotic drugs is mentioned whereas the petitioners unit

manufactures "Indian Made Foreign Liquor (IMFL)" which does

not fall under the said category. Therefore, the rejection of the

application of the petitioner by the authorities concerned for

denying the incentives is without any legal basis. Further, Learned

counsel has stated that the stand taken by the authorities that in the

Hindi version of the said Policy it is clearly mentioned as toxicant Patna High Court CWJC No.16042 of 2010 dt.18-10-2023

liquid or toxicant drink is misleading and that the officials are

bound to give the incentive to the petitioners as per the Policy,

which is annexed as Annexure 3. Learned counsel for the

petitioners has relied on the judgment of the Hon'ble Supreme

Court as well as this Hon'ble Court to buttress his contention.

3. In the counter affidavit filed by the respondents it is

categorically stated that the said incentive policy was originally in

Hindi and the said Hindi version was approved by the Cabinet and

received the assent of the Governor. However, in the English

version the words were wrongly translated as "narcotic drugs".

Learned counsel has stated that the petitioners cannot take

advantage of the wrong translation of the original Hindi version

which clearly states that the intoxicant drinks are not eligible for

any incentive. Learned counsel has relied on the judgment of this

Hon'ble Court to buttress his contention in the case of Ram Adhin

Singh Vrs. State of Bihar & Ors. reported in AIR 1994 Pat, 28,

and Khichri Ram & Ors. Vrs. State of Bihar & Ors. and

analogous cases, reported in 2009 (2) PLJR 265. The only

question in the present Writ Petitions is as to whether the Hindi

version relied by the official respondents is the correct one or the

English version relied by the petitioners is a correct version.

Unless and until the officials verify as to which version has been

approved by the Cabinet and received the assent of the Governor, Patna High Court CWJC No.16042 of 2010 dt.18-10-2023

this Court cannot decide the issue. Therefore, keeping the interest

of both the parties in mind, this Court is of the opinion that the

ends of justice would be met if the direction is given to the

authorities to first verify as to which version of the Policy was

approved by the Cabinet and received the assent of the Governor.

In case the Hindi version has been approved by the Cabinet and

received the assent of the Governor, then, the petitioners do not

have any case. In case the English version has been approved by

the Cabinet and received the assent of the Governor, then, the

petitioners are eligible for incentives which are offered under the

above scheme.

4. Having regard to the above the officials respondents

are directed to verify the original incentive policy and see whether

the approved Policy is in English or in Hindi. The entire exercise

shall be completed as expeditiously as possible preferably within a

period of four weeks from the date of receipt of a copy of this

order. It is needless to mention that the verification of the original

policy shall be done in the presence of the petitioners duly putting

them on notice.

5. With the above directions, these writ petitions stand

disposed off.

(A. Abhishek Reddy , J) Shamshad/-

AFR/NAFR                 NAFR
CAV DATE                 13.07.2023
Uploading Date           25.10.2023
Transmission Date        NA