WPMS/1204/2021
2021 Latest Caselaw 2109 UK

     IN THE HIGH COURT OF UTTARAKHAND
                        AT NAINITAL
             ON THE 29TH DAY OF JUNE, 2021
                              BEFORE:
      HON'BLE SHRI JUSTICE MANOJ KUMAR TIWARI

            Writ Petition (M/S) No. 1204 of 2021

 BETWEEN:
       Avtar Singh                                   .....Petitioner
       (By Mr. Sandeep Kothari, Advocate)

 AND:
       State of Uttarakhand & others             .....Respondents
       (By Mr. T.S. Phartiyal & Mr. Rakesh Kunwar, Addl. C.S.C. for the
       State of Uttarakhnd)


                          JUDGMENT

Heard learned counsel for the parties through video conferencing.

2. Petitioner was granted a license for retail sale of Country Made Liquor for the financial year 2020-2021. According to learned counsel for the petitioner, petitioner has discharged his entire liability towards payment of license fee and minimum monthly guarantee duty and there are no outstanding dues against the petitioner. Petitioner is aggrieved by the demand notice issued by District Excise Officer, Dehradun, whereby petitioner has been asked to deposit a sum of ` 4,33,732/- as penal interest. Petitioner is also challenging the recovery citation issued by Tehsildar, Dehradun on 08.06.2021.

3. Learned counsel for the petitioner has placed reliance upon a final order dated 04.03.2020 passed by this Court in WPMS No. 799 of 2018. He submits that the facts of the present case are similar to the facts of

the said case, therefore, the present writ petition be disposed of in terms of the said judgment.

4. Mr. T.S. Phartiyal, learned Addl. C.S.C. appearing for respondents submits that in WPMS No. 799 of 2018 also, the challenge was against charging of penal interest. He further submits that in view of availability of remedy of appeal under Section 11(1) of the Excise Act, petitioner should first approach the appellate authority before filing of writ petition.

5. Having regard to the facts and circumstances of the case, the writ petition is disposed of in terms of the final order dated 04.03.2020 passed in WPMS No. 799 of 2018. Petitioner shall be at liberty to approach Excise Commissioner under Section 11(1) of the Excise Act, within two weeks from today. If an appeal is filed by petitioner within two weeks, Excise Commissioner shall consider and decide the same, in accordance with law, within four weeks thereafter.

6. Till decision is taken by the Excise Commissioner, no coercive action shall be taken against the petitioner.

(MANOJ KUMAR TIWARI, J.) Navin