UTTARAKHAND HIGH COURT
Hon’ble Mr. Justice Manoj Kumar Tiwari
Writ Petition (M/S) No. 1863 of 2007
AMIT SAJWAN – Petitioner
Versus
EXCISE COMMISSIONER & ORS. – Respondent
Decided on : 15.11.2021
U.P. Excise Act, 1910, Sec. 59 and Constitution of India, 1950, Art. 14 – Petitioner was asked to shift his shop to some other place in view of opposition from public – Also, other excise shops were directed to be closed u/s 59 of Excise Act, 1910, in view of curfew imposed by the District Administration – While other similarly situated Excise licensee were given remission and awarded compensation – However petitioner was singled out for denial of remissioin/compensation – Therefore, denial of equal treatment to petitioner, violative of Art. 14. (Paras 11 to 19)
mñizñ vkcdkjh vf/kfu;e] 1910] /kkjk 59 ,oa Hkkjrh; lafo/kku] 1950] vuqPNsn 14 & lkoZtfud fojks/k ds dkj.k ;kphdÙkkZ dks nqdku fdlh vU; LFkku ij cnyus ds fy, dgk x;k & tcfd ftyk izkf/kdj.k }kjk dZ;w yxkus ij] vU; vkcdkjh nqdkuksa dks varxZr /kkjk 59] vkcdkjh vf/kfu;e] 1910 can djus ds fy, funsZ’k fn, x, Fks & o vU; vkcdkjh ykblsal/kkfj;ksa dks ifjgkj o izfrdj vf/kfu.khZr fd;k x;k Fkk & tcfd ;kphdÙkkZ dks ifjgkj ;k izfrdj nsus ls euk fd;k x;k & /kkfjr fd ;kphdÙkkZ dks leku O;ogkj ls izR;k[;ku] vuqPNsn 14 dk mYya?kuA ¼izLrj 11 ls 19½
JUDGMENT
By means of this writ petition, petitioner has sought the following reliefs:-
“1. A writ, order or direction in the nature of certiorari to quash the order dated 18-08-2006 passed by Respondent No.1 and order dated 29-11-2005 passed by Respondent No. 2.
2. A writ, order or direction in the nature of mandamus commanding the Respondents to remit Rs. 20,33,339.00 which have been deposited by the Petitioner before Respondents baring the period for which the Petitioner was actually allowed to run the country liquor shop i.e. one month.
3. A writ, order or direction in the nature of mandamus commanding the Respondents to suitably compensate the petitioner for financial loss incurred by the petitioner.
4. A writ, order or direction in the nature of mandamus commanding the Respondents not to initiate any recovery proceedings against the petitioner."
2. According to the petitioner, in the year 2005, he was permitted to open a country liquor shop at Zero Point, Kempty Road, Mussoorie, District Dehradun and the shop was opened by him on 06.06.2005, but after nine days, Competent Authority asked petitioner to close the shop and shift it to some other location. It is further, the case of the petitioner that he complied with the direction of Competent Authority and opened the shop at other location on 23.06.2005, but vide order dated 14.07.2005, he was again asked to close the shop and shift it to new location. Thus, according to him, he could run the shop only for about one month, therefore, he is entitled to refund of the amount paid by him as license fees/excise duty.
3. Since a certificate for recovery of Rs. 11,89,477/- was issued against petitioner, therefore, he filed Writ Petition (M/B) No. 1200 of 2005, which was disposed of vide order dated 27.10.2005 with liberty to him to approach the Competent Authority for seeking remission/refund or compensation as the case may be, with a direction to the Competent Authority to decide petitioner's application within one month.
4. Pursuant to the direction issued in Writ Petition (M/B) No. 1200 of 2005, petitioner made an application to the District Magistrate, Dehradun claiming remission and refund of the amount deposited by him. The said application was rejected by District Magistrate, Dehradun vide order dated 29.11.2005 and petitioner was directed to deposit a sum of Rs. 11,89,477/-. Petitioner again filed Writ Petition (M/B) No. 1372 of 2005 challenging the order passed by District Magistrate on 29.11.2005, which was disposed of with a direction to the Appellate Authority to consider and decide petitioner's appeal expeditiously, if filed within statutory period. Petitioner filed appeal, which was dismissed by Excise Commissioner, Uttaranchal vide order dated 18.08.2006. Thus feeling aggrieved, petitioner has filed this writ petition challenging the order passed by District Magistrate as well as Excise Commissioner.
5. A counter-affidavit has been filed on behalf of respondent no.4. In the counter-affidavit, it is stated that petitioner was allotted a country liquor shop, on daily basis at Landour-1, Mussorie and on his application, he was permitted to transfer the shop to Kempty Road, Mussorie. Petitioner's application is on record, in which it is stated that if permitted to shift the shop to Kempty Road, Mussorie, he is ready to deposit Rs. 41,32,455/-. It is stated that since petitioner could not arrange for suitable accommodation, therefore, he was permitted to sell country liquor through a mobile van.
6. Annexure No.3 to counter-affidavit is petitioner's application, whereby he requested Additional District Magistrate to grant him time till 21.06.2005 for depositing the balance amount of license fees and security; and petitioner had undertaken that he will deposit the said amount with interest upto 21.06.2005. Annexure No. 4 to the counter-affidavit is the order dated 23.06.2005 passed by Additional District Magistrate, whereby the accommodation proposed by petitioner for sale
Foreign liquor shop - Exemption from payment of license fee - Period during which liquor shops of petitioners had to remain shut on account of orders passed by District Collectors under Section 24 of....
The State Government holds the authority to regulate excise shop locations and close them without notice if due procedure was followed.
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.
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