HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5225/2019 M/s. H.m.g. Bulk Carriers, Through Power Of Attorney Holder Vishal Kumar Gupta S/o Shri Satish Chandra, Aged About 35 Years, R/o E-371 Sector 1, Shatabdi Nagar, Delhi Road, Meerut, Uttar Pradesh.
----Petitioner Versus
1. The Learned Rajasthan Tax Board, Ajmer
2. The Excise Commissioner, Government Of Rajasthan, Excise House, 2- Gumaniyawala, Panchwati, Government Of Rajasthan, Udaipur (Rajasthan).
3. The District Excise Officer, Udaipur (Rajasthan).
----Respondents Connected With D.B. Civil Writ Petition No. 5240/2019 Vimal Jain, Through Power Of Attorney Holder Vishal Kumar Gupta S/o Shri Satish Chandra, Aged About 35 Years, R/o F-8, Pratap Vihar Meerut, Uttar Pradesh.
----Petitioner Versus
1. The Learned Rajasthan Tax Board, Ajmer.
2. The Excise Commissioner, Government Of Rajasthan, Excise House, 2-Gumaniyawala, Panchwati, Government Of Rajasthan, Udaipur (Rajasthan).
3. The District Excise Officer, Udaipur (Rajasthan).
----Respondents D.B. Civil Writ Petition No. 5241/2019 M/s. Jain Bulk Movers, Through Power Of Attorney Holder Vishal Kumar Gupta S/o Shri Satish Chandra, Aged About 35 Years, R/o F-8, Pratap Vihar, Meerut, Uttar Pradesh.
----Petitioner Versus
1. The Learned Rajasthan Tax Board, Ajmer.
2. The Excise Commissioner, Government Of Rajasthan, Excise House, 2-Gumaniyawala, Panchwati, Government (Downloaded on 12/11/2021 at 08:49:44 PM) (2 of 4) [CW-5225/2019] Of Rajasthan, Udaipur (Rajasthan).
3. The District Excise Officer, Udaipur (Rajasthan).
----Respondents D.B. Civil Writ Petition No. 5243/2019 Namrata Jain, Aged About 36 Years, Through Power Of Attorney Holder Vishal Kumar Gupta S/o Shri Satish Chandra, Aged About 35 Years, R/o F-8, Pratap Vihar, Meerut, Uttar Pradesh.
----Petitioner Versus
1. The Learned Rajasthan Tax Board, Ajmer.
2. The Excise Commissioner, Government Of Rajasthan, Excise House, 2-Gumaniyawala, Panchwati, Government Of Rajasthan, Udaipur (Rajasthan).
3. The District Excise Officer, Udaipur (Rajasthan).
----Respondents D.B. Civil Writ Petition No. 5251/2019 M/s. Madhu Transport, Through Power Of Attorney Holder Vishal Kumar Gupta S/o Shri Satish Chandra, Aged About 35 Years, R/o F-8, Pratap Vihar, Meerut, Uttar Pradesh.
----Petitioner Versus
1. The Learned Rajasthan Tax Board, Ajmer.
2. The Excise Commissioner, Government Of Rajasthan, Excise House, 2- Gumaniyawala, Panchwati, Government Of Rajasthan, Udaipur (Rajasthan).
3. The District Excise Officer, Udaipur (Rajasthan).
----Respondents D.B. Civil Writ Petition No. 5268/2019 M/s. Hmg Bulk Carriers, Through Power Of Attorney Holder Vishal Kumar Gupta S/o Shri Satish Chandra, Aged About 35 Years, R/o Pratap Vihar, Meerut, Uttar Pradesh.
----Petitioner Versus
1. The Learned Rajasthan Tax Board, Ajmer.
2. The Excise Commissioner, Government Of Rajasthan, Excise House, 2-Gumaniyawala, Panchwati, Government Of Rajasthan, Udaipur (Rajasthan).
(Downloaded on 12/11/2021 at 08:49:44 PM)(3 of 4) [CW-5225/2019]
3. The District Excise Officer, Udaipur (Rajasthan).
----Respondents For Petitioner(s) : Mr. Ravi Bhansali, Sr. Adv. with Mr. Mohit Singhvi, Mr. Vipul Dharnia, Mr. Subham Modi and Mr. Vishwas Khatri For Respondent(s) : Mr. M.S. Singhvi, AG (through VC) with Mr. Kartik Singh Lodha HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE ANOOP KUMAR DHAND Judgment / Order 11/11/2021 These writ petitions have been filed by the petitioners essentially challenging the validity of Section 9-A of the Rajasthan Excise Act 1950 ('for short the Act of 1950'). The petitioners are aggrieved with the provision of payment of 75% of the amount of demand created by the order appeal against.
During the pendency of the writ petitions, Section 9-A of the Act of 1950 is amended and the requirement of payment of 75% of the amount of the demand created by the order appeal against is reduced to 25%.
After attempting to argue the matter on merits for quite some time, learned counsel appearing for Rajasthan Tax Board, Ajmer has submitted that on instructions, he does not want to press these writ petitions, however, seeks liberty for the petitioners to file fresh appeals against the impugned order dated 31.08.2016 passed by the Excise Commissioner, Udaipur before the Rajasthan Tax Board, Ajmer. It is also prayed that directions (Downloaded on 12/11/2021 at 08:49:44 PM) (4 of 4) [CW-5225/2019] may be issued to the Rajasthan Tax Board, Ajmer to consider and decide the appeals on merits within fixed time.
It is noticed that the earlier appeals preferred by the petitioners against the order dated 31.08.2016 have been dismissed due to non payment of 75% of the penalty amount.
Mr. M.S. Singhvi, learned AG has no objection if the Rajasthan Tax Board, Ajmer is directed to consider and decide the fresh appeals preferred on behalf of the petitioners against the order dated 31.08.2016 on merits within fixed time.
In view of the above, these writ petitions are dismissed as not pressed, however, the petitioners are at liberty to file fresh appeals against the order dated 31.08.2016 before the Rajasthan Tax Board, Ajmer after payment of 25% of the amount of demand created by the order dated 31.08.2016 as per the amended provision of Section 9-A of the Act of 1950.
In the event of filing appeals within a period of one month from today, the Rajasthan Tax Board, Ajmer shall consider and decide the same, preferably within a period of four months thereafter.
(ANOOP KUMAR DHAND),J (VIJAY BISHNOI),J 9-mohit/-
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