RAJESH SHANKAR
Gurdeep Singh – Appellant
Versus
State of Jharkhand – Respondent
JUDGMENT :
The present writ petition has been filed for quashing the letter as contained in memo No. 282 dated 18.02.2019 (Annexure-5 to the writ petition) issued by the respondent No.5 to the petitioner pursuant to his application dated 26.12.2018 whereby his request for refund of excess amount charged against annual license fee of his bar/restaurant for the financial year 2017-18 has been rejected.
2. Learned counsel for the petitioner submits that the petitioner had earlier preferred a writ petition being W.P.(C) No. 4135/2018 before this Court challenging the letter as contained in memo No. 1839 dated 03.11.2017 issued by the respondent No.5 whereby he was directed to pay Rs.18 Lac as license fee for the entire financial year 2017-18 despite the fact that he could run his bar-cum-restaurant only for five months. The said writ petition was disposed of vide order dated 05.11.2018, the relevant part of which reads as under :
The court emphasized that the refusal to refund the proportionate amount of license fee was unreasonable and arbitrary, and directed the respondent to calculate and refund the amount with interest if....
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.
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 ....
Section 31(3) of the Andhra Pradesh Excise Act, 1968, bars the refund of license fees or deposits upon cancellation or suspension of a license.
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