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RAVINDRA MAITHANI
Suraj Prakash – Appellant
Versus
State of Uttarakhand – Respondent
JUDGMENT :
The challenge in this petition is made to an order dated 18.07.2023, passed by the respondent no.3, Excise Commissioner, State of Uttarakhand (“the Commissioner”), by which, an appeal preferred by the petitioner against the demand notice dated 09.05.2023 has been rejected.
2. Heard learned counsel for the parties and perused the record.
3. At the very outset, learned State counsel would submit that a revision may be preferred against the impugned order.
4. Learned counsel for the petitioner would submit that the Excise Commissioner and Secretary are one and the same person. Therefore, the same person may not hear the revision against the order passed by him in appeal. During the course of hearing, learned counsel would refer an order dated 19.09.2023 of the Government of Uttarakhand, by which, for the purpose of hearing appeal, review and suo motu appeal under Section 11(2) of the Excise Act, 1958 (“the Act”) a Secretary has been nominated. He would submit that the earlier order was revised by the State Government on the same date i.e. on 19.09.2023 and now, revisions may also be heard by the nominated Secretary, who is other than the Secretary Excise.
5. This Court refrains
The flexibility of natural justice as a tool in reaching justice and the need for valid grounds to question official notices and decisions.
The court established that any administrative action affecting rights must comply with the principles of natural justice, including the right to a fair hearing.
Compliance with prescribed procedure and depositing 50% of the amount demanded before filing a revision petition.
The main legal point established in the judgment is the availability of a statutory remedy under Section 11(2) of the Excise Act, 1910, after the dismissal of an appeal filed under Section 11(1).
The State Government holds the authority to regulate excise shop locations and close them without notice if due procedure was followed.
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