M/S Mondori Traders Pvt Ltd Thr ... vs The State Of Madhya Pradesh
2021 Latest Caselaw 487 MP

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           THE HIGH COURT OF MADHYA PRADESH
                               W. P. No.5152/2021
      (M/s Mandori Traders 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 Mandori Traders Pvt. Ltd., has approached this

Court by filing this petition under Article 226 of the Constitution of India,

assailing the order dated 26.2.2021 (Annexure P-10) passed by the respondent

No.4-District Excise Officer, Shajapur, whereby a recovery notice has been

issued to the petitioner for payment of Rs.13,51,449/- (Rs. Thirteen Lakhs Fifty

One Thousand Four Hundred Forty Nine) and calling upon the petitioner to

deposit the said amount within three days, failing which, the action shall be

taken to recover the aforesaid amount from the Bank Guarantee, Fixed Deposit

and Postdated Cheques deposited by the petitioner in the said office.

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

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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-2) invoking Clause 49 and 54 of

the Excise Policy 2020-21 to the District Committee through the Collector,

Shajapur. Thereafter, the petitioner submitted other detailed representations

(Annexure P/4, P/6 and P/8) dated 15.10.2020, 22.10.2020 and 2.12.2020

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 pursuant to demand notice dated 26.2.2021 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."

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Shri Swapnil Ganguly, learned Deputy Advocate General has submitted

that the competent authority of the State Government will consider and decide

the pending representation of the petitioner in accordance with law.

Considering the aforesaid directions of the Court and till such time the

representation/application of the petitioner invoking Clause 49 and 54 of the

Excise Policy is decided, we dispose of this writ petition with direction to the

District Committee to forward the fact finding report to the State Government

within a period of four weeks from the date of receipt of certified copy of this

order either by the petitioner or through his representative in terms of the

directions of this Court in the aforesaid judgment and thereafter the State

Government shall take a decision on the representation made by the petitioner

within a period of four weeks thereafter.

It is further directed that till the decision is taken by the State

Government on the pending representation, the bank guarantee furnished by

the petitioner shall not be invoked by the respondents subject to condition that

the petitioner will keep the same alive.

With the aforesaid directions, the petition stands disposed of.

            (Mohammad Rafiq)                       (Vijay Kumar Shukla)
              Chief Justice                               Judge

C.




     Digitally signed by CHRISTOPHER
     PHILIP
     Date: 2021.03.05 15:26:49 +05'30'