Hon’ble Arun Tandon, J.—Heard Sri Neeraj Sharma, Advocate on behalf of petitioner and learned Standing Counsel on behalf of respondents.

2. The petitioner participated in the excise auction in respect of Group Excise Shops of District Mau for the Excise Year 1992-93. It is stated that a sum of Rs. 9,35,000/- (Rupees nine lac thirty five thousand only) were illegally forfeited under order of the Collector, Mau dated 30th March, 1992. Feeling aggrieved by such forfeiture order of the Collector, Mau, the petitioner filed a writ petition before the Hon’ble High Court being Civil Misc. Writ Petition No. 951 (Tax) of 1992. This Court allowed the writ petition, by means of the judgment and order dated 29th November, 1994 and the order of forfeiture was quashed. The Excise Commissioner, U.P. Lucknow was directed to consider the application for refund of the forfeited amount, if an application is made within six months from the date of the order (A copy of the judgment and order of this Court dated 29th November, 1994 has been enclosed as Annexure-2 to the writ petition). The operative portion of the said judgment and order of this Court reads as follows :

“Even otherwise we feel th