T.N. Singh, J.

1. The short question that arises in this appeal is on the interpretation of Section 31(1-A) of M. P. Excise Act, 1915, which I quote : -

"(1-A) Before making an order cancelling or suspending a licence, permit or pass under sub-section (1), the authority aforesaid shall record in writing the reasons for the proposed action, furnish to the holder thereof a brief statement of the same and afford him a reasonable opportunity of being heard."

2. Plaintiff has appealed as his suit has been decreed in part only in which he had prayed that the recovery warrant issued against him for realisation of Rs. 34,539.50 be declared void. Trial Court has granted him partial relief and there is no appeal by the State. Admittedly, the warrant was issued for recovery from the plaintiff of kists of duty due payable by him under liquor licence issued to him along with the revenue loss which the defendant/State suffered on account of resale of two shops which had been settled with the plaintiff.

3. It is not denied and the fact found admitted is that there was default on the part of the plaintiff in regard to non-payment timely of the kist due under the licences, Exs. P.-l and P-2. Ad