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2021 Supreme(P&H) 537

AMOL RATTAN SINGH
Amrik Wines – Appellant
Versus
State of Punjab – Respondent


Advocates Appeared:
For the Petitioner:Mr. Dharam Vir Sharma, Senior Advocate, with Mr. Harit Sharma Advocate
For the Respondent: Mr. Gaurav Dhuriwala, Sr. D.A.G., Punjab.

JUDGMENT :

AMOL RATTAN SINGH, J.

Case heard via video conferencing.

I. On 05.05.2021, the following detailed order had been passed by this court:-

“Case heard by video conferencing.

1. By this petition, the petitioner seeks issuance of various writs in the nature of certiorari/mandamus/prohibition/or any other writ that this court deems proper in the given circumstances of the case, quashing the impugned orders dated 20.04.2017 and 10.09.2020 (copies Annexure P-5 and P-6 respectively), as also two auction notices (both dated 12.03.2021, copies Annexure P-7 and P-8), seeking to auction two properties of the petitioner to recover excise revenue to the tune of Rs.5,88,08,449/-.

2. Essentially, the ground raised in the petition, in respect of which even a question of law has been framed, is that the recovery of the aforesaid amount is sought to be made as an arrear of land revenue under the provisions of the Punjab Land Revenue Act, 1887;

with land revenue itself, however, having been abolished by the State Government vide the Punjab Land Revenue (Abolition) Act, 1997 (Punjab Act No.8 of 1997), with the said Act essentially reading to the effect that with effect from the Rabi harvest of the

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