Shesh Nath Mishra vs The State Of Bihar
2023 Latest Caselaw 4465 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.21026 of 2021
     ======================================================

Shesh Nath Mishra, S/o Awadh Bihari Mishra, R/o Mohalla Malviyanagar, P.S. Siwan, mufasil district Siwan.

... ... Petitioner/s Versus

1. The State of Bihar through Secretary, Excise and Prohibition Government of Bihar, Patna

2. The through Secretary Excise and Prohibition Government of Bihar, Patna

3. The Excise Commissioner, New Secretariat Patna Bihar.

4. The District Magistrate-cum-collector, Siwan.

5. The Superintendent of Excise, Siwan.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mr. Chandra Kant, Advocate Mr. Ravi Bhushan Bhara, Advocate Mr. Navin Kumar, Advocate For the Respondent/s : Mr. Rewti Kant Raman, AC to SC 11 ====================================================== CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE ARUN KUMAR JHA ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)

Date : 11-09-2023

In the instant writ petition, petitioner has prayed for the

following relief(s):-

"(i) For issuance of, order/orders direction/directions, directing and commanding the respondents to refund the amount of money and advance license fee, deposited after settle of Nagar Parishad country made liquor shot group no.1 and shyampur composite liquor shop for the period of 2013-14 through challan dt. 11/3/2013, 10/5/2013, 13/5/2013 and 27/6/2013, for which license was issued and the same was cancelled vide memo no. 2569 dt. 16/7/2013 by respondent no.4 on the ground that 201 sachets manufactured by Kumar cateliers, saran and 38 sachets manufactured by cooperative company was found.

Patna High Court CWJC No.21026 of 2021 dt.11-09-2023

(ii) For, to set aside the order dt 6/9/2021 passed in excise revision no. 100/2021 passed by excise commissioner, to set aside the order passed in appeal no. 18/2017 dt. 12/12/2019 passed by commission excise Bihar Patna, and also to set aside the order passed by collector Siwan in appeal no. 14/2013 dt. 23/12/2016 by which license fee/security money of petition has been forfeited.

(iii) For issuance of any other appropriate order/orders, direction/directions, for which petitioner may deemed entitled under the facts and circumstances of the case."

2. Petitioner was a license holder in respect of liquor business

(country made liquor) at Siwan District. He had brought certain

quantity of country made liquor from Saran District to sell such

country made liquor in the light of license issued in his favour. In this

regard, such stock is stated to have been transferred on 03.04.2013.

On the advice of the Excise Officials one Sri Manmohan Kumar

Yadav submitted an application for transfer of his remaining stock of

country made liquor in the name of the petitioner. Before either

accepting the application or its rejection on 05.04.2013, the Excise

officials raided the premises of the petitioner and found 201 sachets

of 400 ml and 38 sachets of 400 ml of different bottlers of country

made liquor which were earmarked for selling in Saran District.

Thereafter, the concerned officials proceeded to cancel the license of

the petitioner. In this regard, a show cause notice was issued on

10.06.2013 to the petitioner and he had submitted reply to the show

cause notice on 14.06.2013. Thereafter, the license of the petitioner

was cancelled on 16.07.2013. Feeling aggrieved by the said Patna High Court CWJC No.21026 of 2021 dt.11-09-2023

cancellation of license, the petitioner preferred an appeal and appeal

was disposed of on 02.12.2014 while remanding the matter to the

Collector for passing a fresh order insofar as refund of deposited

license fee a sum of Rs. 12,72,000/-. Thereafter, order was passed on

23.12.2016 in which he has suffered order resulted in filing the

appeal and revision. In both the proceedings he has suffered orders,

hence, the present petition.

3. Learned counsel for the petitioner submitted that sufficient

reasons have not been assigned so as to cancel the license and so also

there is no iota of material evidence as to why the petitioner is not

entitled to refund of deposited license fee a sum of Rs. 12,72,000/- in

the year 2013. Further it is submitted that Annexure-6 dated

16.07.2013 has been passed by the Superintendent of Excise, who is

not the competent authority, on this count the present writ petition is

to be allowed.

4. Per contra, learned counsel for the respondents resisted the

aforementioned contentions of the petitioner and submitted that it is

undisputed that petitioner was holding stocks of 95.6 litres of country

made liquor which was earmarked for Saran District and it was being

utilized on behalf of the petitioner with the license at Siwan District

and such trade or transaction of the petitioner was without authority

of law. After receiving such illegal stock of country made liquor from

another district one Manmohan Kumar Yadav had submitted an

application dated 03.04.2013 to transfer such stock in the name of the Patna High Court CWJC No.21026 of 2021 dt.11-09-2023

petitioner. It is submitted that such transfer application was not

allowed. On the other hand, petitioner was holding illegal stock of

95.6 litres of country made liquor. It is submitted that petitioner in his

representation dated 23.12.2016 admitted his guilt and he has also

sought for pardoning him and condoned the wrong act committed by

him as inadvertently such illegal transactions have been committed

by him. The same has been taken note of by the District Collector

and proceeded to pass order after remand on 23.12.2016. It is further

submitted that Superintendent of Excise is empowered to exercise the

power of Collector in the light of Government Notification No. 470F

dated 15.01.1919. Therefore, there is no infirmity in the impugned

action of the official respondents.

5. Heard learned counsel for the respective parties.

6. Petitioner was a liquor license holder in respect of Siwan

District. He had brought certain quantity of country made liquor from

Saran District to sell in Siwan District. On 03.04.2013, one

Manmohan Kumar Yadav submitted an application for transfer of

such stock. Thereafter, on 05.04.2013 petitioner's premises was

raided and it was found that petitioner was in illegal possession of

95.6 litres of country made liquor and it resulted in cancellation of

license and withholding of deposited license fee for an amount of Rs.

12,72,000/- paid for the year 2013. During pendency of the

proceedings before the District Collector, appellate authority and

revisional authority, the license which was granted in the year 2013 Patna High Court CWJC No.21026 of 2021 dt.11-09-2023

and it was in vogue for a period of one year and it had already lapsed,

therefore, the moot question remains as to whether the petitioner is

entitled to refund of a sum of Rs. 12,72,000/- deposited towards the

license fee or not? In this regard, on 02.12.2014 there was a remand

to the Collector. The Collector has proceeded to pass the order on

23.12.2016 while taking note of petitioner's representation

(Annexure-8) dated 23.12.20216. It is necessary to reproduce the

same. Annexure-8 dated 23.12.2016 reads as under:-

ANNEXURE 8 ससेववा मम, समवाहरर्ता ससववान ।

सवषय :- श्यवामपपुर कम्पपोसजिट दपुकवान मम पवाई गयय असनयसमररवा कसे सम्बन्ध मम।

प्रससंग :- आपकवा जवापपांक ससं० -2050 सदनपांक- 21.12.2016।

महवाशय, उपरपोक्र वसरर्णिर प्रससंगवाधयन पत्र कसे आलपोक मम सवनम्ररवा पपूवर्णिक कहनवा हह सक ममैं शसेष नवाथ समशवा सपरवा शय अवध सबहवार समशवा वषर्णि 2013-14 मम ललॉटरय पद्धसर ससे समपुह ससं० -01 कसे अन्रगर्णिर श्यवामपपुर कम्पपोसजिट शरवाब दपुकवान एवसं नसं० पसरषद दसेशय शरवाब ह सवसदर हपो सक इसकसे दपुकवान कवा अनपुजवाधवारय बनवा हपू। पपूवर्णि मम कभय भय शरवाब आसद कसे अवहध /वहध धसंधवा आसद मम शवासमल नहहीं रहवा हपू।

ह मसेरवा कपडसे आसद कवा व्यवसवाय हह। दपुभवाग्य / सभवाग्य ससे ससववान सजिलवा कवा शरवाब ललॉटरय कवायर्णिक्रम मम भवाग सलयवा रवासक इस ललॉटरय मम पपूरय इमवानदवारय बररय जिवायसेगय वपो इमवानदवारय ललॉटरय कवायर्णिक्रम मम स्पष्ट रूप ससे सदखवा और मसेरसे जिहससे सनरयह व्यसक्र कपो भय सजिलसे कवा सबससे महत्वपपुरर्णि दपुकवान समलवा। महन से अपनसे पपूवर्णि व्यवसवाय कसे कवायर्णि कपो बवासधर Patna High Court CWJC No.21026 of 2021 dt.11-09-2023

कर अपनवा सम्पपूरर्णि पपूजि ह य इसय शरवाब दपुकवान मम लगवा सदयवा पपूवर्णि ससे कपोई अनपुभव नहहीं रहनसे कसे चलरसे मह उत्पवाद सवभवाग कसे सनरयक्षक उत्पवाद शय ससंजिय रवाय एवसं सजिलवा कसे बडसे मलॉसफियवा शरवाब व्यवसवायय शय रमवायर चचौधरय जिहससे व्यसक्र कवा सशकवार हपो गयवा।

उल्लसेखनयय हह सक सदनपांक -02.04.2013 कपो उत्पवाद कवायर्तालय ससे मपुझसे लवाईससेन्स प्रवाप्र हईपु . रदपोपरवान्र महन से श्यवामपपुर बवाजिवार मम अपनवा दपुकवान खपोलनसे हसेरपु मरम्मरय करवा रहवा थवा उसय बयच कपु छ शरवाब कसे सपयक्कड लपोग दपुकवान कसे पवास आयसे और हल्लवा करनसे लगसे सभय जिगह शरवाब समल रहवा हह। यहहाँ हम लपोगग कपो शरवाब उपलब्ध करवाईयसे। इस पसरसस्थसर मम उत्पवाद कवायर्तालय कसे ववारयय सलसपक एवसं उत्पवाद सनरयक्षक ससे ससंपकर्णि स्थवासपर सकयवा सक सभय दपुकवानग पर शरवाब सबक रहवा हह। इस सस्थसर मम स्थवानयय लपोग मपुझसे परसेशवान कर रहसे हह सक शरवाब सदसजियसे जिपो ममैं क्यवा करू । इस पर वरयय सलसपक एवसं सनरयक्षक उत्पवाद दवारवा कहवा गयवा सक पपुरवान से दपुकवानदवार कसे स्टलॉक टवान्सफिर करवा कर दपुकवान शपुरू सकसजियसे , इस ववारर्तालवाप कसे समय कवायर्तालय मम अचवानक शय रमवायर चचौधरय आ पह च पुह से। सनरयक्षक उत्पवाद नसे कहवा सक रवामवायर जिय आ गए। इनससे शरवाब लसेकर दपुकवान शपुरू सकसजियसे। बवार हपोन से कसे बवाद रमवायर चचौधरय दवारवा स्टलॉक टवान्सफिर हसेरपु एक आवसेदन वरयय सलसपक (बडवा बवाबपू ) कपो सदयसे सजिससे अग्रसवासरर कर उत्पवाद सनरयक्षक शय ससंजिय रवाय कपो सदयवा गयवा। उस पर हस्रवाक्षर कर स्टलॉक टवान्सफिर कसे सलए फिवाईल मम रखवा गयवा और कहवा गयवा सक शरवाब लसेजिवाकर दपुकवान शपुरू सकसजियसे और एक सदन कसे बवाद रसजिस्टर टवान्सफिर हपो जिवायसेगवा। उक्र आवसेदन मम उत्पवाद सनरयक्षक दवारवा हस्रवाक्षर भय सकयवा गयवा हह। सजिसकसे अवलपोकन ससे यह जवार हपोरवा सक एक पदवासधकवारय दवारवा स्टलॉक टवान्सफिर हसेरपु आवसेदन कपो अग्रसवासरर सकयवा गयवा और उसय असधकवारय दवारवा आवसेदन कसे एक सदन बवाद छवापवा मवारकर Patna High Court CWJC No.21026 of 2021 dt.11-09-2023

दपुकवान कवा लवाईससेन्स रद्द कवा अनपुशसंसवा सकयवा गयवा सजिसकवा छवायवा -प्रसर ससंलग्न हह।उसकसे बवाद सनरयक्षक उत्पवाद ससे ससंपकर्णि सकयवा और कहवा सक शरवाब रमवायर जिय ससे सदलववायसे और सफिर कह रहसे हह सक लवाईससेन्स रद्द कर सदयवा जिवायसेगवा और दपुसरसे सवजिसेरवा कपो सदयवा जिवायसेगवा रपो हमनसे कहवा सक आवसेदन रपो आपनसे सलयवा टवान्सफिर करवान से कसे सलए , सफिर कह रहसे हह सक वपो आवसेदन स्टवाक टवान्सफिर नहहीं हह। मपुझसे नहहीं परवा थवा सक टवान्सफिर कहससे हपोरवा हह।

उत्पवाद सनरयक्षक शय ससंजिय रवाय एवसं प्रधवान सलसपक (बडवा बवाबपु ) दवारवा सबलकपु ल नयसे आदमय कपो फिसंसवान से कवा कवाम सकयवा गयवा। उत्पवाद सनरयक्षक शय ससंजिय रवाय दवारवा सब कपु छ जिवाननसे कसे पशवार भय रमवायर चचौधरय कसे उस दपुकवान पर कपोई छवापवा मवारय नहहीं सकयवा गयवा सक रथ्य सवामनसे आयसे। इन दपोनग मम क्यवा सरश्रवा हह यह मपुझसे नहय मवालपुम ।

मसेरसे दवारवा पपुरवान से लवाइससेन्सयससेपरवा सकयवा गयवा सक इस सस्थसर मम क्यवा सकयवा जिवाय रपो परवा चलवा सक इस सजिलसे मम इसकसे पपूवर्णि कई बवार सबहवार कसे कई सजिलपो यथवा पटनवा , गपोपवालगसंजि, मधपुबनय लखयसरवाय आसद जिगहपो ससे पवाउच कवानपूनय रचौर पर सबक्रय हसेरपु आयवा थवा।

महवाशय, महन से कपोई गलरय जिवान बपुझकर नहहीं सकयवा हह। ससंभवरतः मपुझसे पपूवर्णि कवा अनपुभव नहहीं रहनसे कसे कवारर इरनसे बडसे अरपोप कवा सशकवार हपोनवा पडवा। सदनपांक-23.08.2013 कपो सपूचनवा कसे असधकवार कसे रहर महन से स्टलॉक टवान्सफिर हसेरपु सदयसे गए आवसेदन कवा कलॉपय मसेरसे दवारवा मपांगवा गयवा जिपो सदनपांक 28.09.2016 कपो उपलब्ध हआ पु ।

अरतः शयमवानन् ससे सवनम्र सनवसेदन हह सक मसेरसे शरवाब व्यवसवाय मसे अनपुभवहयनरवा कवा लवाभ लसेन से हसेरपु उत्पवाद असधकवारय एवसं शरवाब कवारपोबवारय कवा ससंयपुक्र चवाल कसे रहर इस प्रकवार कवा ककत्य सकयवा गयवा हह। इस घटनवा ससे मपुझसे शरवाब व्यवसवाय मम बहर पु कपु छ सयखनसे Patna High Court CWJC No.21026 of 2021 dt.11-09-2023

कपो समलवा हह। मह इस प्रकवार भसवष्य मम सकसय भय मवासफियवा आसद कसे चसंगपुल मसे नहहीं जिवाउहगवा। अरतः सवभवागयय सनयमवानपुसवार अजवानरवा वश सकयसे गए दपोष कसे सलए मपुझसे आसथर्णिक दण्ड दसेकर एक मचौकवा सदयवा जिवाय रवासक मह सदववासलयवा हपोन से ससे बच सकपूह। चपुहसक कपडसे कसे व्यवसवाय कवा भय सम्पपुरर्णि पपुजि ह य मसेरवा शरवाब व्यवसवाय मम लग गयवा हह इस कवायर्णि कसे सलए ममैं बवाल बच्चसे ससहर ममैं आप कवा रवाउम्र आभवारय रहपूगह वा।

आपकवा सवशवासय भसेषनवाथ समशवा मवालसवयवा नगर सरस्वरय स्कपूल कसे सवामनसे सदनपांक-23.12.2016

7. Having regard to the admission on behalf of the petitioner

it suffice to hold that the petitioner has not made out a case.

8. Learned counsel for the petitioner submitted that no

reasons have been assigned insofar as rejecting the claim of refund

of deposited license fee is concerned. It is to be noted that when he

himself has admitted the guilt to the extent that it is mistake

committed by him. Therefore, the aforementioned contention of

the petitioner that no reasons have been assigned cannot be

adjudicated.

9. Learned counsel for the petitioner submitted that

Superintendent of Excise has passed the order at Annexure-6 and it

is without authority of law but it turns out that in light of

Government Notification No. 470F dated 15.01.1919, which

empowers the officials of the Excise Department to exercise power Patna High Court CWJC No.21026 of 2021 dt.11-09-2023

of the District Collector, Superintendent of Excise is empowered

to invoke Section 42 of the Excise Act. Insofar as refund of

deposited fee is concerned, the competent authority is District

Collector and he has passed the order.

10. In view of these facts and circumstances, there is no

infirmity in the impugned action of the official respondents so as

to interfere and set aside the impugned action of the respondents.

Accordingly, the writ petition stands dismissed.

(P. B. Bajanthri, J)

( Arun Kumar Jha, J) Balmukund/ DKS/-

AFR/NAFR                NAFR
CAV DATE                NA
Uploading Date          16.09.2023
Transmission Date       NA