IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE Present :-

The Hon’ble Justice PARTHA SARATHI SEN WPA 18064 of 2010 Ranjan Kumar Banerjee -Vs-

The State of West Bengal and Ors.

For the Petitioner: Mr. Anant Kumar Shaw, Adv., Mr. Ravi Kumar Dubey,Adv.

For the respondents/State: Mr. Anirban Ray, Adv., Mr. Tanay Chakraborty, Adv., Mr. Saptak Sanyal, Adv.

Hearing concluded on: 19.03.2025. Judgment on: 19.03.2025.

PARTHA SARATHI SEN, J. : –

1. The challenge in this writ petition is the three orders dated 11.08.2008 as passed by the Collector of Excise, Kolkata (North), the order dated 09.04.2010 as passed by the Excise Commissioner, West Bengal in an appeal under Section 8(2) of the Bengal Excise Act, 1909 (hereinafter referred to as the ‘said Act of 1909’ in short) and the order dated 14.07.2010 as passed by the Secretary, Excise Department, Government of West Bengal in a proceeding under Section 8 (3) of the said Act.

2. By passing three impugned orders each dated 11.08.2008, the Collector of Excise, Kolkata (North) cancelled three separate licenses of the writ petitioner in respect of one F/L Bonded Warehouse, one F/L Wholesale Trade and one F/L Off Shop all of which are /were situated at

173 A, Lenin Sarani, Kolkata 700013.

3. In order to arrive at a logical conclusion of the instant writ petition the facts leading to initiation of the instant writ petition are required to be discussed in a nutshell and those are stated hereinbelow in seriatim:-

i. The writ petitioner at all material time used to carry on business in the name of M/s Celebrate and at that material time he was granted three licenses in respect of one F/L Bonded Warehouse, one F/L Wholesale Trade and one F/L Off Shop at the aforementioned premises.

ii. The writ petitioner made default in payment of excise duty for the period from 28.06.2004 to 26.07.2006 and as per the respondents/authorities the amount of outstanding excise duty came to the tune of Rs.1,90,47,164/-.

iii. Before the West Bengal Taxation Tribunal (hereinafter referred to as the ‘said Tribunal’ in short) proceeding nos. RN- 175/07 and RN-374/07 were heard analogously and the said tribunal by an order dated 15.02.2008 directed the writ petitioner to pay the aforementioned dues in the following manner:-

a. Rs.50,47,167/- to be deposited by 15.03.2008.

b. Rs. 20 lacs each are to be deposited in two installments by 15.04.2008 and 15.05.2008 respectively.

c. The rest amount was directed to be deposited in

10 equal monthly installments of Rs.10 lacs each to be paid by 15th of every month commencing from June, 2008.

d. The writ petitioner was directed to pay interest at the rate of 9 % on every reducing balance to be paid in one installment along with final installment which has to be paid on 15.03.2008.

e. In default of any of the installments, the balance amount with interest would be recoverable at a time.

iv. The respondent no.3 found that the order of the tribunal as passed on 15.02.2008 was not complied with by the writ petitioner and thus by a memo dated 15.07.2008 the writ petitioner was asked to comply with the said order of the tribunal.

v. Aggrieved by the said order dated 15.02.2008 the respondents/authorities however approached a Division Bench of this Court by filing a writ petition being COTT 2 of

2008.

vi. In COTT 2 of 2008 the said Hon’ble Division Bench by an order dated 12.02.2008 permitted the writ petitioner to deposit Rs.50 lacs by 13.08.2008 and by a subsequent interlocutory order dated 14.08.2008 the Hon’ble Court extended the time to pay off the dues in terms of the order passed by the tribunal.

vii. During the pendency of the COTT 2 of 2008 the respondent no.3 passed the said three orders each dated 11.08.2008 cancelling the said three licenses of the writ petitioner.

viii. On 14.08.2008 the writ petitioner made a representation with the respondent no.3 requesting him to withdraw and/or revoke and/or recall the said three orders dated 11.08.2008 but of no effect.

ix. Being ag