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HIGH COURT OF RAJASTHAN (JODHPUR BENCH)
MR. JUSTICE MUNNURI LAXMAN, J
JAYDEEP SINGH – Appellant
Versus
THE STATE OF RAJASTHAN – Respondent
ORDER :
(MUNNURI LAXMAN, J.)
1. The present writ petition has been filed by the petitioner challenging the communication dated 18.11.2024, whereunder the Excise Inspector, Circle Abu Road, District Sirohi has intimated that an amount of Rs.7,22,288/- and interest are not deposited for the excise year 2023 and it is further informed that the State Government has issued an Excise Amnesty Scheme, 2024 wherein 100% interest rebate was allowed and to avail the benefit of 100% interest rebate, intimation was given about such scheme.
2. The grievance of the petitioner is that the petitioner has not fell in any due for the excise year 2022-23. The authorities have demanded license fee for the period in which he could not operate the shop on account of his detention in judicial custody. Such information was already furnished to the excise authority by father of the petitioner. According to him, such communication is in nature of a demand notice issued under Rule 76A of the Rajasthan Excise Rules , 1956 as consequences to the determination of license fee under Section 68 of the Rajasthan Excise Rules , 1956. According to him determination as well as the notice must proceed from the District Ex
A communication from an Excise Inspector regarding outstanding dues is informational and does not constitute a demand notice under the Rajasthan Excise Rules.
The court mandates timely adjudication of claims for refund of security deposits and critical examination of policy extensions, enforcing principles of legality and procedural fairness in administrat....
The central legal point established in the judgment is the requirement for the Excise Commissioner to examine the figures produced by the Petitioner and pass a fresh reasoned order on the justified n....
The Excise Commissioner lacked jurisdiction to compound offences under Section 75 of the Odisha Excise Act, 2008, as authority is reserved for the Collector or specific Excise Officers.
Interest and penalty cannot be levied on late payment of duty that is exempted under the Central Excise Act, as no liability arises for such payments.
Excise authorities must independently exercise prerogative in license cancellation without cognizance of biased applications from manufacturers against distributors, requiring scrutiny for official c....
The Licensing Authority as per the 2013 Rules is the Collector of the concerned district, and the Excise Inspector does not have the authority to issue Show Cause Notices for license cancellation und....
The amendment to Section 9-A of the Rajasthan Excise Act 1950, reducing the payment requirement for appeals from 75% to 25%, facilitates access to justice and allows for the reconsideration of appeal....
The Vigilance & Enforcement Department has the authority to inspect premises of taxable traders and share relevant information with the Tax department. Impugned notices must have proper authorization....
An interim order staying the recovery of dues does not absolve the beneficiary from the obligation to pay interest on those dues once the order is lifted; the principle of restitution mandates that t....
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