Citation : 2022 Latest Caselaw 3640 Tel
Judgement Date : 12 July, 2022
THE HON'BLE SRI JUSTICE T. VINOD KUMAR
Writ Petition No.1572 of 2021
ORDER:
This Writ Petition is filed to issue a Writ of Mandamus to declare
the action of respondent Nos.6, 8 and 9 in harassing and interfering
with the day-to-day business affairs of the petitioner as Kirana
Merchant, on the ground that he is selling White Jaggary and Colour
Alamunder, though the same are not prohibited items under the Excise
Act.
2. Heard learned counsel for the petitioner and learned
Government Pleader appearing for the respondents and perused the
material on record.
3. When the matter is taken up, learned Government Pleader for
Prohibition and Excise would fairly submit that the issue raised in the
present writ petition is squarely covered by an order of this Court in
W.P.No.31519 of 2016 dt.19.04.2022, wherein, this Court had held
that, since the Black Jaggery and Alum are not prohibited commodities
under the Excise Act, except when intended to be used for the purpose
of making ID liquor, the respondents were directed not to interfere
with the conduct of business of the petitioner therein, who has been
granted valid permissions/registrations for conduct of such business by
the authorities concerned.
4. Since the petitioner herein is also carrying on the business as
Kirana Merchant by obtaining valid permissions, the ratio laid down in
the above said judgment would squarely apply to the facts of the
present case.
5. In the facts of the present case, as long as the petitioner carries
on business by purchase and sale of goods under invoices and
transporting the same under valid way bills, the respondents cannot
interfere with the conduct of business by the petitioner and any act of
the respondents contrary thereto amounts to impeding the right to
carry on trade by the petitioner violating Article 19 of the Constitution
of India.
6. For reasons alike as were stated in the order dt.19.04.2022 in
W.P.No.31519 of 2016 and in terms thereof, the Writ Petition is
allowed and a Mandamus is issued to the respondents not to interfere
with the conduct of business of the petitioner subject to observation
made hereinabove. No order as to costs.
7. Consequently, miscellaneous petitions pending, if any, shall
stand closed.
_________________ T. VINOD KUMAR, J
Date:12.07.2022 GJ
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