WPMS/835/2021
2021 Latest Caselaw 1380 UK

IN THE HIGH COURT OF UTTARAKHAND
           AT NAINITAL
         ON THE 7TH DAY OF APRIL, 2021
                        BEFORE:
 HON'BLE SHRI JUSTICE MANOJ KUMAR TIWARI
       Writ Petition (M/S) No. 835 of 2020
BETWEEN:

Smt. Surela Devi                       ...Petitioner


AND:

State of Uttarakhand & others          ...Respondents


                       With
       Writ Petition (M/S) No. 842 of 2021
       Writ Petition (M/S) No. 846 of 2021
Mr. Vikas Kumar Guglani, learned counsel for the petitioners
Mr. V.D. Bisen, learned Brief Holder for the State of
Uttarakhand.


                      JUDGMENT

Since common questions of fact and law are involved in these petitions, therefore, these petitions are clubbed together and are being heard & decided together.

2. Learned counsel for the petitioner submits that similar controversy has been decided by this Court in WPMS No. 586 of 2021 vide judgment dated 22.03.2021. He prays that these writ petitions may be decided in terms of the judgment rendered by this Court in the aforesaid judgment.

3. Learned Standing Counsel also does not dispute the submission made on behalf of the petitioner.

4. Since the Excise Commissioner in the first instance in page 2 of the impugned order dated 15.01.2021 has treated the condition of deposit of 25% of the disputed amount of tax/fee/other dues as non-relaxable condition, therefore, this Court is also of the considered opinion that the matter needs to be re-considered by the Excise Commissioner in the light of the judgment dated 22.03.2021 passed by this Court in WPMS No. 586 of 2021.

5. Since the controversy stands settled by this Court in WPMS No. 586 of 2021 vide judgment dated 22.03.2021, present writ petitions also deserve to be decided in the same terms and conditions.

6. In these circumstances, present writ petitions are disposed of finally with the same terms and conditions. The writ petitions are allowed and the impugned orders passed by Excise Commissioner, Uttarakhand are set aside. The matter is remitted back to Excise Commissioner, Uttarakhand to re- consider petitioners' application, seeking relaxation of the condition, regarding deposit of 25% of the amount of fee/tax and pass appropriate order, in accordance with law, within a period of four weeks from the date of production of certified copy of this order.

7. Till decision on petitioner's application(s), no coercive measures shall be taken against petitioners.

(MANOJ KUMAR TIWARI, J.) Aswal