A communication from an Excise Inspector regarding outstanding dues is informational and does not constitute a demand notice under the Rajasthan Excise Rules.

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 Excise Officer and not from the Inspector. According to him, the impugned communication was issued by the Inspector which according to him is incompetent, hence this writ petition.

3. It is not in dispute that the District Excise Officer is empowered to determine the license fee in terms of Section 68 of the Rajasthan Excise Rules , 1956. It is also not in dispute that if such a determination has been done by the District Excise Officer, a notice must proceed from such officer making demand for the payment of determined amount.

4. A reading of the impugned communication would show that it was from the Excise Inspector. As seen from the recitals of the communication, the apprehension and claim made by the petitioner is not well founded. It is not a demand notice issued under Section 76A of the Rajasthan Excise Rules , 1956. It was only a communication of information regarding the availment of Excise Amnesty Scheme, 2024 whereunder, 100% rebate was given on the interest, therefore, the Excise Inspector asked the applicant to avail scheme with regard to outstanding amount of Rs.7,22,288/- along with an interest.

5. It is needless to say that this communication cannot be said to be a demand notice under Rule 76A of the Rajasthan Excise Rules , 1956. It is only information given by the Excise Inspector to the petitioner to avail the Excise Amnesty Scheme of 2024. This letter only gives an option to the petitioner of either to avail Amnesty Scheme or not to avail the Amnesty Scheme. This cannot be said to be a demand notice under Section 76A of Rajasthan Excise Rules . Therefore, with the said observations, this writ petition can be disposed of.

6. In the result, it is held that the communication dated 18.11.2024 cannot be said to be a demand notice issued under Rule 76A of Rajasthan Excise Rules , 1956 and it is only information with regard to the availment of the Amnesty Scheme, 2024 which is at the option of the petitioner. It is also made clear that if the authorities want to make any determination or any liability and if any such a determination has already been done, a notice shall be issued under Section 76A of the Rajasthan Excise Rules . Liberty is given to the authorities to proceed in accordance with law.