WPMS/1316/2021
2021 Latest Caselaw 2361 UK

IN THE HIGH COURT OF UTTARAKHAND
                     AT NAINITAL
         ON THE 12TH DAY OF JULY, 2021
                          BEFORE:
 HON'BLE SHRI JUSTICE MANOJ KUMAR TIWARI


     WRIT PETITION (M/S) No. 1316 of 2021

BETWEEN:

Jyoti Malhotra.                                  ...Petitioner
     (By Mr. Sandeep Kothari, Advocate)

AND:
State of Uttarakhand
& others.                                    ....Respondents
     (By Mr. G.S. Negi, Additional C.S.C. and Mr. V.P.
     Khanduri, Brief Holder for the State of Uttarakhand)


                         JUDGMENT

Petitioner was granted license for retail sale of Indian Made Foreign Liquor at Jakhan, Rajpur Road, Dehradun for the Financial Year 2020-2021. The said license was cancelled on 03.12.2020 on the ground that petitioner has committed default in paying the requisite revenue and license was granted in favour of some other person. Now, the District Excise Officer, Dehradun vide order dated 01.01.2021 has demanded a sum of ` 1,34,64,608/- from the petitioner and he has been warned that in case he fails to deposit the said amount, then it shall be recovered from him as arrears of land revenue.

2. In this writ petition, petitioner has challenged the demand made vide order dated 01.01.2021 and the consequential recovery citation issued by Tehsildar, Dehradun.

3. Learned Additional C.S.C., however, has raised a preliminary objection that, under Section 11 (1) of U.P. Excise Act, 1910, every order passed by Collector is appealable before the Excise Commissioner. He further submits that District Excise Officer has passed the impugned order on behalf of Collector, as is apparent from the perusal of the impugned order itself.

4. Since petitioner has alternative remedy of filing Appeal before the Excise Commissioner, therefore, this Court is not inclined to interfere with the impugned orders.

5. Learned counsel for the petitioner then submits that petitioner shall file the Appeal within ten days from today. He prays that, till disposal of his stay application, respondents be asked not to make any recovery from the petitioner.

6. Having regard to the facts & circumstances of the case, the writ petition is disposed of with liberty to petitioner to approach the Appellate Authority within ten days from today. Petitioner shall be at liberty to move appropriate application seeking stay of the order passed by District Excise Officer/Collector, Dehradun.

7. For a period of six weeks or till disposal of stay application filed by the petitioner before the Appellate Authority, whichever is earlier, no coercive steps shall be taken against the petitioner.

(MANOJ KUMAR TIWARI, J.) Arpan