Madhya Pradesh High Court
M/S Raisen Marketing Ptv. Ltd. vs The State Of Madhya Pradesh on 4 March, 2021
Author: Chief Justice
---1---
THE HIGH COURT OF MADHYA PRADESH
W. P. No.5153/2021
(M/s Raisen Marketing Pvt. Ltd., Vs.. The State of Madhya Pradesh and others)
Jabalpur, Dated : 04.03.2021
Shri Rahul Diwakar, Advocate for the petitioner.
Shri Swapnil Ganguly, Deputy Advocate General for the
respondents/State.
With the consent of the parties the matter is heard finally and is being
disposed of at motion stage.
The petitioner, M/s Raisen Marketing Pvt. Ltd., has approached this
Court by filing this petition under Article 226 of the Constitution of India,
assailing the order dated 27.1.2021 (Annexure P-5) passed by the respondent
No.4-District Excise Officer, Hoshangabad, whereby a fact finding report has
been sent to the Excise Commissioner proposing to recover an amount of
Rs.67,84,199/- from the petitioner.
Shri Rahul Diwakar, learned counsel for the petitioner submitted that the
bunch of petitions (W.P. No.7373/2020 and connected matters) were disposed
of by this Court vide judgment dated 22.7.2020 with the observations that if the
petitioners find that they are at loss in operating the allotted liquor shops, they
can opt to invoke Clause 49 of the Excise Policy to seek remission/waiver of
Excise duty to the extent of loss and for that purpose file an application to the
District Committee provided thereunder who shall send a fact finding report to
the State Government whereupon decision on waiver of Excise duty shall be
taken. It was further directed that it shall be open for the petitioners to
approach the competent Authority of the respondents invoking Clauses 49 and
54 of the Excise Policy 2020-21 and due to changed scenario and the facts and
circumstances, the said Authority shall consider the claim of the petitioners
sympathetically and take decision in accordance with law.
Learned counsel for the petitioner submitted that in compliance of the
aforesaid order passed by this Court, the petitioner submitted a detailed
representation dated 3.10.2020 (Annexure P-3) invoking Clause 49 and 54 of
the Excise Policy 2020-21 to the District Committee through the Collector,
Hoshangabad. Thereafter, the petitioner submitted another detailed
---2---
representation (Annexure P/4) dated 28.12.2020 invoking Clause 49 and 54 of
the Excise Policy 2020-21, but so far, the said representations have not been
considered by the respondents. It is submitted that the respondents ought not to,
therefore, invoke the Bank Guarantee or otherwise recover the amount from the
petitioner.
This Court while deciding the bunch of petitions (W.P. No.7373/2020
and connected matters) has passed the following order:-
"128. In view of the stand of the State that if the petitioners find that
they are at a loss in operating the allotted liquor shops, they can opt to
invoke Clause 49 of the Excise Policy to seek remission/waiver of
Excise duty to the extent of loss, file an application to the District
committee provided thereunder who shall send a fact finding report to
the State Government whereupon decision on waiver of Excise duty
shall be taken, it shall be open for the petitioners to approach the
competent Authority of the respondents invoking Clauses 49 and 54 of
the Excise Policy 2020-21 and due to changed scenario and the fact
and circumstances, the said Authority shall consider the claim of the
petitioners sympathetically and take decision in accordance with law."
Shri Swapnil Ganguly, learned Deputy Advocate General has submitted
that as of now the District Excise Officer, Hoshangabad has simply forwarded
the fact finding report in the case of the petitioner to the Excise Commissioner,
M.P. Gwalior vide Annexure P/5 dated 27.1.2021 and the Excise
Commissioner has not yet taken the final view in the matter. Therefore, the
assumption of the petitioner that its bank guarantee would be invoked is
unfounded.
In view of above, we dispose of the writ petition with a direction to the
respondent No.2-Excise Commissioner to consider the representation of the
petitioner while taking the final decision in the matter, within a period of two
months.
(Mohammad Rafiq) (Vijay Kumar Shukla)
Chief Justice Judge
C.
Digitally signed by
CHRISTOPHER PHILIP
Date: 2021.03.08
17:47:03 +05'30'
