Office Notes,

reports, orders or proceedings

S N L o . .

Date or directions COURT’S OR JUDGE’S ORDERS

and Registrar’s

order with Signatures

WPMS 2182/ 2023

Hon’ble Manoj Kumar Tiwari, J.

Mr. Bhupesh Kandpal, Advocate,

for the petitioners.

Mr. Ganesh Dutt Kandpal, Deputy

AG, for the State.

(2) Petitioner was granted licence to run a Indian made foreign liquor shop at Shaharfatak in District Almora. Collector, Almora passed an order on 20.7.2021 asking the petitioner to deposit the amount of loss suffered by the State Government in re-auctioning the licence. Petitioner preferred an appeal against the said order, passed by Collector under Section 11(1) of the Excise Act, before the appellate authority i.e. Commissioner, Excise Department. While preferring the appeal, petitioner also filed an application seeking relaxation of condition of pre-deposit of 25 per cent of the disputed amount. Petitioner’s application for exemption was rejected by Excise Commissioner vide order dated 25.7.2023. Thus feeling aggrieved, petitioner has filed this petition challenging

the order dated 25.7.2023.

(3) After arguing for a while, learned Counsel for the petitioner fairly concedes that since petitioner has remedy