MODI, J.—This is a writ petition by the New National Chemical and Pharmaceutical Works, Bharatpur, through its proprietor H.C. Malhotra under Art.226 of the Constitution.

2. It is admitted that the petitioner has been carrying on the business of manufacture of medicinal and toilet preparations since 1956. On the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Act No. 16 of 1955 hereinafter called the Act) having come into force with effect from the 1st April, 1957, the petitioner obtained a licence in form L-1 in accordance with R. 83 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 (hereinafter called the Rules) made under the aforesaid Act. It is further admitted that the petitioner got his licence renewed from year to year until the 31st March, 1960. Before this licence expired, the petitioner had made an application on or about the 22nd February, 1960, to the Commissioner, Excise and Taxation of this State for renewal of his licence in form L-1. The petitioners grievance, however, is that the licence was not renewed and instead he received a letter from the Deputy Commissioner Excise and Taxation, Ajmer Division, Jaipur, to the effect that a sum of Rs. 4637.93 Paise was due from him to the department and that it should be paid immediately and further that his licence would not be renewed until such amount was paid. As the details of the aforesaid amount had not been furnished under the letter in question, the petitioner asked for the same and these were supplied to him under the letter of the Assistant Commissioner, Excise and Taxation dated the 27th July, 1960, Ex. 3. It was mentioned in this letter that out of the amount of Rs. 4637.93, a sum of Rs. 2.93 was due from the petitioner as cost of finished goods while the balance of Rs. 4635/-was due as difference of duty short paid on certain goods. Against this order, the petitioner preferred an appeal to the Commissioner under R. 127 of the Rules which appeal does not appear to have been disposed of as such. By another notice dated the 4th January, 1961, the Assistant Commissioner, Excise and Taxation, however notified to the petitioner that in addition to the aforesaid sum of Rs. 4637.93 Paise, a further sum of Rs. 9965.68 Paise, the total amounting to Rs. 14603,61 Paise was outstanding against the petitioner and that he should pay it immediately failing which coercive action would be taken against him. See Ex. 5. The particulars of the arrears due were given in the notice. It is also mentioned in this notice that the said demand had been made in accordance with the decision of the Commissioner, Excise and Taxation. Against this demand notice, the petitioner went up in appeal to the State of Rajasthan under R. 127 of the Rules on the 18th May, 1961 vide Ex. 6. As this appeal was not decided by the Government, the petitioner thought fit to send two reminders thereto—one dated the 5th August, 1961 and the other dated the 10th April, 1962 vide Exs.7 and 8. In reply the petitioner was informed by a letter dated the 26th April, 1962 (Ex. 9) from the Assistant Secretary to the Government in the Excise and Taxation Department that his appeal had been filed as incompetent. It was also mentioned in this letter that by an earlier letter dated the 13th June, 1961, the petitioner had been asked to specify under what rule the appeal had been filed before the Government and that as that letter had been received back undelivered to the addressee, that is, the petitioner, and the query made by the Government remained unanswered, the appeal had been filed as being not in order. It may be conveniently pointed out at once that the petitioner had specified in the heading of his memorandum of appeal Ex. 6 that the appeal had been filed under R. 127(ii) of the Rules though it would have been more correct to mention that it had been filed under the proviso to rule 127(1). There can be no doubt, however, that the appeal did lie and a mere inaccurate mention of the

Click Here to Read the rest of this document