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.

JUDGMENT :

(Sujit Narayan Prasad, J.)

I.A. No.5794 of 2022

1. This interlocutory application has been preferred under Section 5 of the Limitation Act for condoning the delay of 02 days in preferring this Letters Patent Appeal.

2. Heard the parties.

3. Having regard to the averments made in the application and submissions made on behalf of the appellant, we are of the view that the appellant was prevented from sufficient cause in filing the appeal within the period of limitation. As such, the delay of 02 days in preferring the appeal is hereby condoned.

4. I.A. No. 5794 of 2022 stands allowed.

L.P.A. No.172 of 2022

5. The instant intra-court appeal, preferred under Clause 10 of the Letters Patent, is directed against the order/judgment dated 03.03.2022 passed by learned Single Judge of this Court in W.P.(C) No.972 of 2020 whereby and whereunder the claim of the writ petitioner for refund/adjustment of certain amount which was deposited against the license fee for the financial year 2017-18 and 2018-19 which was rejected by the Assistant Commissioner, Excise, Ranchi has been refused to be interfered with by dismissing the writ petition on the ground of disputed question of fact that bar and restaurant of the petitioner is not within 500 meters from the National Highway as also the grant of license in excise matter is not a fundamental right.

6. Brief facts of the case as per the pleadings made in the writ proceeding, which are required to be enumerated herein, read as under :-

The Petitioner is carrying on the trade of Bar and Restaurant for last many years and his license is renewed every year for which he receives notice in advance asking him to deposit License fee for the Licensing year within a specific period.

7. It is the case of the petitioner that due to the judgment passed by the Hon'ble Supreme Court, the sale of liquor within 500 mtr. from the National and State Highways has been prohibited and as per the respondents, the petitioner's restaurant/bar came within the ambit of 500 mtr. and as such they withheld the license of the Petitioner's Bar.

8. Pursuant to the said order of the Hon'ble Apex Court the petitioner shifted his Bar & Restaurant i.e. Mehta Bar & Restaurant from Road Side of N.H. to distance of 500 mtr. from N.H. and made a representation to Additional Commissioner, Excise dated 08.11.2017 and requested to renew his Bar License.

9. After submission of the representation dated 08.11.2017 the petitioner came to know that respondents are making some enquiry and suddenly when he visited the office of the respondents, he was asked orally by the Additional Commissioner excise to deposit Rs.12.00 Lakhs and accordingly petitioner deposited Rs.12.00 Lakh under protest because for the year 2016-17, License fee was too high and more so the petitioner's restaurant -cum-bar in question falls in Panchayat area and as such license Fee of Rs. 12.00 Lakhs is not justified. Again for the year 2017-18, the Petitioner was again asked to deposit the same amount and on 31st March 2018 he was compelled to deposit again Rs.12.00 Lakhs which was also deposited by the petitioner under protest.

10. Thereafter, the Deputy Commissioner vide his order contained in Memo No. 450(ii) dated 19.02.2018 granted permission to open Bar on the applied area situated in Village Ulatu of Ormanjhi Block, Ranchi and also in the map attached thereto shows the proposed place of Bar & restaurant situated in Plot No. 806 in Gagari Panchayat, Village Ulatu under Block ormanjhi, Ranchi and the same is also apparent from the certificate issued by Rita Devi, Deputy Mukhiya, Gagari Gram Panchayat that Plot No. 806 under Khata No. 139 falls within Panchayat boundary of Gagari Gram Panchayat, that goes to prove that the land of proposed Bar & Restaurant is within Panchayat area and the license fee for Bar and restaurant in Panchayat Area is Rs.8.00 lakhs only.

11. It is the further case of the petitioner that the License for the financial year 2017-18 has bee