State of U. P. Thr. Secretary vs Prem Chopra

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2022 Supreme(SC) 1933

S. ABDUL NAZEER, VIKRAM NATH
State of U. P. Thr. Secretary – Appellant
Versus
Prem Chopra – Respondent

Advocates appeared:
For the Petitioner(s): Mr. Samar Vijay Singh, AOR Mr. Amit Ojha, Adv. Mr. Vipin singh Bansal, Adv.
For the Respondent(s): Mr. Ashok Kumar Singh, AOR Ms. Pragya Singh, Adv. Mr. Akshay Singh, Adv. Mr. Shantwanu Singh, Adv.

ORDER

S. ABDUL NAZEER, J.

Leave granted.

2. This appeal is directed against the order dated 10.05.2018 passed by the High Court of Judicature at Allahabad (Lucknow Bench) in Misc. Single No. 2582 of 2003 whereby the High Court has set aside the demand made by the appellants for a sum of Rs. 10,08,210.51 towards interest on arrears of excise revenue.

3. Brief facts necessary for disposal of this case are as under:

On 14.03.2002, the Government of Uttar Pradesh declared the Excise Policy for the year 2002-2003. On the basis of the Excise Policy and under the provisions of U.P. Excise (Settlement of License for Retail Sale of Country Liquor) Rules, 2002 (for short ‘the Rules’), the District Magistrate/Collector, Lakhimpur Kheri issued an advertisement for the settlement of the excise shops for the year 2002-2003.

4. The respondent submitted an application in the prescribed form for grant of license for the retail sale of country liquor shop, Mohammadi No. 1, Lakhimpur Kheri. A license was granted to the respondents for the year 2002-2003 (from 01.04.2002 to 31.03.2003) for an annual license fee of Rs. 29,52,000/-.

5. In the month of December 2002, the respondent submitted an application for

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2022 Supreme(SC) 1933

S. ABDUL NAZEER, VIKRAM NATHState of U. P. Thr. Secretary – AppellantVersusPrem Chopra – Respondent

S. ABDUL NAZEER, VIKRAM NATH
State of U. P. Thr. Secretary – Appellant
Versus
Prem Chopra – Respondent