WPMS/1413/2021
2021 Latest Caselaw 2619 UK

 IN THE HIGH COURT OF UTTARAKHAND
                AT NAINITAL
       ON THE 26TH DAY OF JULY, 2021
                    BEFORE:
  HON'BLE SHRI JUSTICE MANOJ KUMAR TIWARI
     Writ Petition (M/S) No. 1413 of 2021
BETWEEN:
Usha Rani                                    ...Petitioner
        (By Mr. Shubham Chhabra, Advocate)

AND:
State of Uttarakhand & others                ...Respondents

        (By Mr.     Vinod   Nautiyal,   learned    Deputy   Advocate
        General)

                            JUDGMENT

1. Petitioner was granted licence for country made liquor for the financial year 2019-20. Petitioner wants return of Minimum Monthly Guaranteed Duty, paid by her for ten days i.e. from 23.03.2020 to 31.03.2020, during which lockdown was imposed in view of COVID-19 pandemic.

2. In this regard, petitioner has already made a representation before the Excise Commissioner, Dehradun, which, according to the petitioner, has not been decided.

3. Having considered the facts and circumstances of the case, the writ petition is disposed of with a direction to Excise Commissioner, Dehradun to consider and decide petitioner's representation dated 31.12.2020 (Annexure No. 2 to the writ petition) as early as possible, preferably within six weeks from the date of production of certified copy of this order.

(MANOJ KUMAR TIWARI, J.) Aswal