Amar Nath vs State Of U.P. And Others
2014 Latest Caselaw 628 ALL

Citation : 2014 Latest Caselaw 628 ALL
Judgement Date : 7 April, 2014

Allahabad High Court

Amar Nath vs State Of U.P. And Others on 7 April, 2014

Bench: Rajes Kumar, Dinesh Gupta




HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 33
 

 
Case :- WRIT TAX No. - 337 of 2012
 

 
Petitioner :- Amar Nath
 
Respondent :- State Of U.P. And Others
 
Counsel for Petitioner :- H.S.N. Tripathi,Pankaj Tripathi
 
Counsel for Respondent :- C.S.C.,Shivesh Kumar Tiwari
 

 
Hon'ble Rajes Kumar,J.

Hon'ble Dinesh Gupta,J.

Heard Sri H.S.N. Tripathi, learned counsel for the petitioner and learned Additional Chief Standing Counsel for the respondents.

By means of the present petition, the petitioner is challenging the recovery for the year 2003-04 under the Uttar Pradesh Excise Act.

The contention of the petitioner is that original licensee of the shop was Sri Rakesh Kumar and later on, he entered into the partnership with Sri Rakesk Kumar, therefore, he alone is not liable for the dues.

He submitted that the matter requires adjudication by the competent authority of the Excise Department.

We are of the view that let the petitioner deposits 50% of the amount within a period of 10 days and produce the Challan before this Court on the next date for further order.

The petitioner shall deposit 50% of the amount after adjusting the amount already deposited.

List on 22.4.2014 on the top of the list.

Order Date :- 7.4.2014