Citation : 2023 Latest Caselaw 1825 Raj
Judgement Date : 17 February, 2023
[2023/RJJD/005873]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Spl. Appl. Writ No. 401/2021
1. The State Of Rajasthan, Through The Secretary (Excise), Government Of Rajasthan, Secretariat, Jaipur.
2. Commissioner, Excise Department, Government Of Rajasthan, 2, Gumaniwala, Panchwati, Udaipur, Rajasthan.
3. District Excise Officer, Jalore (Rajasthan).
----Appellants Versus Vachana Ram S/o Sava Ram, Aged About 46 Years, R/o Village Sarnau, Sanchore, District Jalore (Rajasthan).
----Respondent Connected With D.B. Spl. Appl. Writ No. 390/2021
1. The State Of Rajasthan, Through The Secretary (Excise) , Government Of Rajasthan, Secretariat, Jaipur
2. Commissioner, Excise Department, Government Of Rajasthan, 2, Gumaniwala, Panchwati, Udaipur, Rajasthan.
3. District Excise Officer, Jalore (Rajasthan).
----Appellants Versus Gita Kanvar W/o Bhagwat Das, Aged About 32 Years, R/o Village Mukhya Abadi Chota, Bhuwana, Sanchore, District Jalore (Rajasthan).
----Respondent D.B. Spl. Appl. Writ No. 391/2021
1. The State Of Rajasthan, Through The Secretary (Excise), Government Of Rajasthan, Secretariat, Jaipur.
2. Commissioner, Excise Department, Government Of Rajasthan, 2, Sumaniwala, Panchwati, Udaipur, Rajasthan.
3. District Excise Officer, Jalore (Rajasthan).
----Appellants Versus Rajudan S/o Bhmar Dan, Aged About 21 Years, Village B 39, Shree Mahavir Chsl Ratan Nagar, Dashisar, East, Mumbai. At Present Residing At Bhuwana, Sanchore, District Jalore (Rajasthan).
----Respondent D.B. Spl. Appl. Writ No. 392/2021
1. The State Of Rajasthan, Through The Secretary (Excise), Government Of Rajasthan, Secretariat, Jaipur.
[2023/RJJD/005873] (2 of 9) [SAW-401/2021]
2. Commissioner, Excise Department, Government Of Rajasthan, 2, Gumaniwala, Panchwati, Udaipur, Rajasthan.
3. District Excise Officer, Jalore (Rajasthan).
----Appellants Versus
1. Sanju Pareek W/o Subhash Pareek, Aged About 34 Years, R/o Main Bazar, Lambiya, Tehsil Jaitaran, District Pali (Rajasthan).
2. Arti D/o Mitha Lal, Aged About 22 Years, R/o Sanchore, District Jalore (Rajasthan).
----Respondents D.B. Spl. Appl. Writ No. 402/2021
1. The State Of Rajasthan, Through The Secretary (Excise), Government Of Rajasthan, Secretariat, Jaipur.
2. Commissioner, Excise Department, Government Of Rajasthan, 2, Gumaniwala, Panchwati, Udaipur, Rajasthan.
3. District Excise Officer, Jalore (Rajasthan).
----Appellants Versus Ansi Devi W/o Vachana Ram, Aged About 45 Years, R/o Vpo Sarnau, Tehsil Sanchore, District Jalore (Rajasthan).
----Respondent
D.B. Spl. Appl. Writ No. 403/2021
1. State Of Rajasthan, Through The Secretary (Excise), Government Of Rajasthan, Secretariat, Jaipur
2. Commissioner, Excise Department, Government Of Rajasthan, 2, Gumaniwala, Panchwati, Udaipur, Rajasthan.
3. District Excise Officer, Jalore (Rajasthan).
----Appellants Versus Vijay Singh S/o Rawat Singh, Aged About 45 Years, R/o 217, Rajputo Ka Mohalla, Sabalpura, District Sikar, At Present Sanchore, District Jalore.
----Respondent
D.B. Spl. Appl. Writ No. 404/2021
1. The State Of Rajasthan, Through The Secretary (Excise), Government Of Rajasthan, Secretariat, Jaipur.
2. Commissioner, Excise Department, Government Of Rajasthan, 2, Gumaniwala, Panchwati, Udaipur, Rajasthan.
[2023/RJJD/005873] (3 of 9) [SAW-401/2021]
3. District Excise Officer, Jalore (Rajasthan).
----Appellants Versus Ganpat Lal S/o Chaggan Lal, Aged About 49 Years, R/o Thakurji Ka Mandir Vpo Dabal, Tehsil Sanchore, District Jalore (Rajasthan).
----Respondent D.B. Spl. Appl. Writ No. 406/2021
1. The State Of Rajasthan, Through The Secretary (Excise), Government Of Rajasthan, Secretariat, Jaipur.
2. Commissioner, Excise Department, Government Of Rajasthan, 2, Gumaniwala, Panchwati, Udaipur, Rajasthan.
3. District Excise Officer, Jalore (Rajasthan).
----Appellants Versus Nagji Ram S/o Kala Ram, Aged About 25 Years, R/o Village Jalera Khurd, Tehsil Raniwara, District Jalore.
----Respondent
For Appellant(s) : Mr. Sandeep Shah, AAG with Mr. Nishan Bapna.
For Respondent(s) : Mr. Dinesh Vishnoi.
Ms. Suchana Kumari.
HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR
Judgment
17/02/2023
These special appeals are directed against the order dated
06.04.2021 passed by the learned Single Judge, whereby the writ
petitions filed by the respondents-petitioners were allowed and the
respondents were directed to give relaxation of proportionate
composite fee for a period of 34 days to the petitioners.
The writ petitions were filed by the respondents-petitioners
with the submissions that they were allottees / license-holders of
liquor shops for the period 01.04.2020 to 31.03.2021. The
[2023/RJJD/005873] (4 of 9) [SAW-401/2021]
petitioners deposited the license / composite fees (lump sum
amount) and Advanced Exclusive Privilege Amount as per the
Rules and the terms of license. It is claimed that the respondent
department delivered the country liquor to the petitioners on
04.05.2020 though the tenure of the allotted shops started from
01.04.2020 on account of the fact that the country was suffering
from COVID Pandemic and Government of India & State of
Rajasthan had ordered for closure of all the liquor shops all over
the country from 01.04.2020 to 04.05.2020.
Submissions were made that as the previous allottees /
license-holders for the year 2019-20 were granted relaxation for
the composite fee by the State by its Circular dated 07.04.2020,
looking to the fact that there was lock-down for the period
01.04.2020 to 03.05.2020, the State should have provided
relaxation in the composite fee for a period of 34 days,
proportionately.
The petitions were contested by the respondents on the
ground that as per the detailed guidelines & instructions, under
which the licenses were allotted, the petitioners were not entitled
for any relaxation / compensation for the period the shops
remained closed from 01.04.2020 to 03.05.2020. Reliance in this
regard was placed on Clause 7.3 of the Standard License
Conditions.
The learned Single Judge by the impugned order, while
taking note of the extra-ordinary circumstances prevailing in the
country due to COVID-19 and the fact that the lock-down was
imposed, inter-alia, for the period 01.04.2020 to 03.05.2020,
[2023/RJJD/005873] (5 of 9) [SAW-401/2021]
which circumstances were unusual and akin to force majeure
found it a fit case for invoking the writ jurisdiction.
Learned Single Judge further observed that the State itself
had granted such proportionate relief in the composite fee for the
year 2019-20 for the period when lock-down was in existence i.e.
from 22.03.2020 to 31.03.2020 and consequently, allowed the
petitions and directed the respondents to give relaxation for
proportionate composite fee for a period of 34 days to the
petitioners.
Learned AAG made submissions that the fundamental basis
for grant of relief by the learned Single Judge pertained to the fact
that the State itself had granted relief in the composite fee for the
year 2019-20, for the period when lock-down was in existence i.e.
from 22.03.2020 to 31.03.2020 and therefore, it ought to have
extended the same relaxation in the composite fee to the
petitioners also, which determination is contrary to the relaxation,
which was granted by the State vide Circular dated 07.04.2020.
It is submitted that the Circular dated 07.04.2020, which
was filed as Annex.-R/1 in the writ petition, only provided for
relaxation for the period 2019-20 in Exclusive Privilege Amount &
Special Vend Fee and for the year 2020-21 also, the same was
confined to Exclusive Privilege Amount & Special Vend Fee and as
such, there was no difference between the relaxation provided for
the years 2019-20 & 2020-21 and therefore, such, passing of the
order on the said basis is wholly unjustified.
Submissions were also made that further ground indicated
on account of the lock-down during the period 01.04.2020 to
03.05.2020 for the purpose of grant of relief also is contrary to the
[2023/RJJD/005873] (6 of 9) [SAW-401/2021]
Standard License Conditions, which specifically provided that any
order passed in keeping the shops closed for any special reason,
the licensee would not be entitled to any relaxation /
compensation and as the respondents had entered into the
contract with open eyes aware of the said clause, the grant of
relief in composite fee for 34 days is not justified.
Submissions have also been made that merely because the
State in its wisdom thought it appropriate to grant relaxation in
the amount of Exclusive Privilege and Special Vend Fee, cannot be
a reason enough to also grant relaxation in the composite fee and
therefore, the order impugned passed by the learned Single Judge
deserves to be quashed and set-aside.
Reliance in this regard has been placed on Order in Satveer
Chaudhary v. State of Rajasthan & Ors. : D.B. Civil Writ Petition
No.10936/2020 and other connected matters, decided on
08.12.2020 (At Jaipur Bench) and Smt. Renu v. State of
Rajasthan & Anr. : S.B. Civil Writ Petition No.4470/2020, decided
on 17.02.2021, which order was upheld in Smt. Renu v. State of
Rajasthan & Anr. : D.B. Special Appeal (Writ) No.218/2021,
decided on 09.09.2021.
Learned counsel for the respondent supported the order
impugned.
It was submitted that once the State had granted the
relaxation in the amount of Exclusive Privilege and Special Vend
Fee, there was no reason not to provide the said relaxation in
composite fee and therefore, the order impugned passed by the
learned Single Judge is justified and the same does not call for
any interference.
[2023/RJJD/005873] (7 of 9) [SAW-401/2021]
We have considered the submissions made by learned
counsel for the parties and have perused the material available on
record.
The learned Single Judge, while ordering for grant of
relaxation for proportionate composite fee for a period of 34 days
to the petitioners, was swayed by the fact that there was lock-
down during the period 01.04.2020 to 03.05.2020 and that the
State itself had granted such proportionate relief in the composite
fee for the year 2019-20 on account of such lock-down for the
period from 22.03.2020 to 31.03.2020.
The Excise Policy has been filed as Annex.-A/1 with the
additional affidavit in the present special appeals, inter-alia,
provided for application fee, exclusive privilege amount, security
amount, composite shops, determination of composite fee, which
was to be deposited by 31.03.2020. Under Clause 7 of the
Standard License Conditions, which clearly dealt with operation of
the shops, their timings and other conditions, wherein Clause 7.3
specifically provided that the State Government, Excise
Commissioner or the Licensing Authority for special reason could
order for keeping the shop closed and in such circumstances, the
licensee could not be entitled for any compensation nor there will
be any relaxation in the payable amount.
The Division Bench in the case of Satveer Chaudhary
(supra), wherein the challenge was laid to the notice / penalty
orders passed by the District Excise Officer in both the category of
matters i.e. Retail Off Vend matters and composite license
matters, wherein the petitioners had sought for consequential
reduction in the Basic License Fees, inter-alia, due to COVID-19
[2023/RJJD/005873] (8 of 9) [SAW-401/2021]
after noticing the contentions of the parties, inter-alia, came to
the conclusion that the petitioners having entered into the
contract with open eyes, cannot now challenge the terms of
contract under the writ jurisdiction and consequently, dismissed
the writ petitions.
In the case of Smt. Renu (supra), wherein also re-
determination of Exclusive Privilege Amount and composite fee
was sought by the petitioners on account of COVID-19 outbreak,
the learned Single Judge referring to the judgment in the case of
State of Rajasthan & Ors. v. M/s C.K.M. & Company : D.B. Civil
Special Appeal (Writ) No.212/2017, decided on 10.05.2017,
dismissed the writ petition, which was upheld by the Division
Bench in the case of Smt. Renu (supra), as such, the
determination made by the learned Single Judge on account of the
shops remaining closed due to lock-down cannot be sustained.
Further, in the present case, as noticed, the learned Single
Judge relied on the fact that such relaxation in the composite fee
was granted for the year 2019-20 and as such, there was no
reason for not granting the same for the year 2020-21 granted the
relief.
The Circular dated 07.04.2020 (Annex.R/1), inter-alia,
provided as under :-
"¼2½ o'kZ 2019&20 ds dEiksftV] ns"kh efnjk lewg o vaxzsth "kjkc ds vuqKk/kkjh& ykWdMkmu vof/k 22 ekpZ ls 31 ekpZ] 2020 rd dh vof/k ds ekg ekpZ] 2020 ds fy;s ,dkdh fo"ks'kkf/kdkj jkf"k esa vkuqikfrd NwV nh tkrh gS ,oa lkFk gh Lis"ky os.M Qhl de mBko dh iSuYVh esa ekg ekpZ esa vkuqikfrd NwV nh tkrh gSA ¼3½ o'kZ 2020&21 ds efnjk vuqKk/kkjh & • ekfld fo"ks'kkf/kdkj jkf"k o Lis"ky os.M Qhl dh de mBko dh isuYVh dk ekg vizsy] 2020 ds fy;s ykWdMkmu vof/k esa vkuqikfrd NwV nh tkrh gSA
[2023/RJJD/005873] (9 of 9) [SAW-401/2021]
• o'kZ 2020&21 ds lQy vkosndksa }kjk tks jkf"k fnukad 31-03-
2020 rd tek ugha djk;h x;h mudks ykWdMkmu lekIr gksus dh fnukad ls rhu fnol ds Hkhrj cdk;k Hkqxrku tek djkus dh NwV nh tkrh gSA"
(emphasis supplied)
A bare perusal of the above would reveal that for the year
2019-20, the relaxation was granted in amount of Exclusive
Privilege and Special Vend Fee only and similarly, for the year
2020-21 also, similar relief was granted by the State and as such,
apparently, the determination made by the learned Single Judge,
based on alleged relaxation in 'composite fee' for the period 2019-
20 apparently is on account of misreading of the communication
dated 07.04.2020 (Annex.R/1), which cannot be sustained.
In view of the above discussion, the order passed by the
learned Single Judge directing grant of relaxation in proportionate
composite fee for a period of 34 days to the petitioners cannot be
sustained.
Consequently, the special appeals are allowed. The orders
dated 06.04.2021 passed by the learned Single Judge are set-
aside. The writ petitions filed by the petitioners are dismissed.
No order as to costs.
(PRAVEER BHATNAGAR),J (ARUN BHANSALI),J 23 to 30-Rmathur/-
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