Point of Law: 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 Tripura Excise Act, compensation as envisaged under Rule 193 of the rules is payable.

JUDGMENT :

Akil Kureshi, J.

These petitions arise in common background. The petitioners have challenged an order dated 29.07.2020 passed by the Collector of Excise, West Tripura rejecting the request of the petitioners for exemption from payment of license fee for the period during which the petitioners’ liquor shops remained closed under orders passed by the respondents on account of spread of Covid-19 virus across the country. Further request of the petitioners is to adjust the license fee already paid for the first and second quarter of the license period towards the fee payable for the next quarters.

2. Facts being substantially similar in all petitions we may record them as narrated in WP(C) No.723 of 2020. Petitioner is an individual. In the month of January, 2020 the State authorities initiated the process for issuance of licenses for running shops for sale of foreign liquor and country liquor in West Tripura and Sepahijala districts. The petitioner submitted his bid for Ranirbazar country liquor shop in West Tripura district and Bishalgarh New Market foreign liquor shop in Sepahijala district. The bid of the petitioner was accepted for both locations. Under an office memorandum dated 31.03.2020 the Collector of Excise, West Tripura conveyed to the petitioner acceptance of the bid for the said two locations for the financial year 2020-21 to 2022-23. This memorandum also provided the breakup of the license fee payable every quarter during this period. The petitioner also deposited the license fee for a quarter and 20% of the bid amount by way of security deposit as required by the authorities, however, somewhat belatedly on account of the Corona pandemic and consequential lockdown orders issued by the Government of India.

3. The petitioner would point out that Secretary, Ministry of Home Affairs, Government of India had issued an order dated 24.03.2020 in exercise of powers under the Disaster Management Act, 2005 imposing nationwide restrictions on movement of citizens and goods in view of the spread of coronavirus. These lockdown restrictions were continued from time to time.

4. On 25.03.2020 Collector of Excise, Sepahijala District had issued an order that all foreign liquor and country liquor shops under Sepahijala district shall remain closed up to 31st March, 2020. This order was passed in exercise of powers under sub-section (1) of Section 24 of the Tripura Excise Act, 1987. On 15.04.2020 Collector of Excise, Sepahijala District issued a notification ordering that all liquor shops within Sepahijala District shall remain closed for the period between 15.04.2020 to 03.05.2020. On 04.07.2020 Collector of Excise, Sepahijala District passed an order providing that for 24 hours from 5 a.m. of 5th July to 5 a.m. of 6th July, 2020 all foreign liquor and country liquor shops within the district shall remain closed.

5. The petitioners desire that the period during which the liquor shops under various orders passed by the State authorities and the Central Government remained closed, the license fee should be waived and they should be compensated as per the provisions made under the Tripura Excise Act and the Rules made thereunder. The petitioners, therefore, approached this Court by filing WP(C) No.395 of 2020 and connected petitions. These petitions were disposed of by a common order dated 02.07.2020 passed by the Division Bench of this Court. The Division Bench was of the view that the petitioners should first approach the licensing authority, i.e. the Collector of Excise of the concerned district for exemption of the license fee by making representations. The petitioners were allowed to make such representations within 7 days which would be decided by the concerned Collector. Though copies of such representations are not on record, it is undisputed that the petitioners did make the representations. Collector of Excise, West Tripura passed order dated 29.07.2020 and disposed of the representations. The prayer for exemption from p