WPMS/1419/2021
2021 Latest Caselaw 2646 UK

 IN THE HIGH COURT OF UTTARAKHAND
                       AT NAINITAL
             ON THE 27TH DAY OF JULY, 2021
                           BEFORE:
     HON'BLE SHRI JUSTICE MANOJ KUMAR TIWARI

        Writ Petition (M/S) No. 1419 of 2021

BETWEEN:
       Uttam Sugar Mills Ltd.                   .....Petitioner
       (By Mr. Navneet Kaushik, Advocate)

AND:
       State of Uttarakhand & others.....Respondents
       (By Mr. Vinod Nautiyal, Deputy Advocate General with
       Mr. Devesh Ghildiyal, Brief Holder for the State of
       Uttarakhand)


                         JUDGMENT

Heard learned counsel for the parties through video conferencing.

2. Petitioner is aggrieved by levy of administrative charge amounting to ` 15/- per quintal on the molasses produced by him. It is the case of the petitioner that the molasses so produced is meant for its own captive consumption in its distillery division and it is not meant for sale, yet the excise department has levied administrative charge.

3. In this regard petitioner has already made a representation dated 01.04.2021 to Excise Commissioner followed by another representation dated 02.07.2021, which are on record as Annexure Nos.-6 & 7 to the writ petition.

4. Since the representation submitted by the petitioner is yet to be decided by Excise Commissioner, therefore, the writ petition is disposed of with a direction to Excise Commissioner to decide the petitioner's representation dated 01.04.2021, in accordance with law, as early as possible, but not later than four weeks from the date of production of certified copy of this order along with copy of representation.

5. The administrative charges deposited by the petitioner shall be subject to the decision taken on representation.

(MANOJ KUMAR TIWARI, J.) Navin