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M. A. CHOWDHARY
Wine Centre through its Proprietor, Upinder Krishan Sharma – Appellant
Versus
State of J&K through Financial Commissioner (Finance), J&K Government, Civil Secretariat, Jammu – Respondent
JUDGMENT :
1. Petitioner M/S Wine Centre through medium of this petition asserted that it was a licence holder of Vend No. 80-OFF at Link Road, Jammu; that by virtue of SRO-68, licence fee of Excise Vends was enhanced by the Government, from Rs.50,000/- to Rs.5.00 lacs in the city of Jammu; that as a consequence of this enhancement, the petitioner did not find viable to run his Licence Vend at Link Road, Jammu and he informed the respondents that he is not in a position to run the shop there; that he filed an application for shifting of his premises from Link Road to Bus Stand; that for this period i.e. from 1995 to 1997 his shop remain closed and no business was transacted by him.
2. It was further pleaded that in pursuance to the application filed by him, he was permitted to shift his premises from Link Road to Bus Stand, Jammu subject to the condition that the petitioner will clear all the outstanding i.e Licence Fee for the years 1995-96 to 1997-98; that being aggrieved of this condition, the petitioner filed a writ petition bearing OWP No. 298/1997, wherein at the interim stage, the petitioner was directed to deposit an amount of Rs. 6.00 lacs with the Excise Commissioner for th
The main legal point established is that a licensee is not liable to pay the licence fee for the period when the business premises remained closed, and the demand for penal interest is not justified ....
The main legal point established is that the disputed factual questions should be adjudicated by the competent authority, and the grant of license in excise matter is not a fundamental right.
Voluntary acceptance of amended policy precludes claiming parity with other licensees and seeking relief from paying license fee based on quota of liquor lifted.
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....
Indefinite suspension of excise licenses for compoundable offenses is disproportionate if based on contradictory records and unadmitted core allegations; must direct compounding and renewal considera....
Excise Authorities lack the power to levy interest on accumulated license fees under Section 49 of the Maharashtra Prohibition Act; interest is chargeable only from the date a fee becomes due.
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