WPMS/587/2021
2021 Latest Caselaw 1063 UK

     IN THE HIGH COURT OF UTTARAKHAND
                      AT NAINITAL
            ON THE 22ND DAY OF MARCH, 2021
                           BEFORE:
      HON'BLE SHRI JUSTICE MANOJ KUMAR TIWARI


          WRIT PETITION (M/S) No. 586 of 2021

     BETWEEN:

     Manjeet Pal Dawar.                            .......Petitioner

     AND:
     State of Uttarakhand & others.           ....Respondents

                                with

          WRIT PETITION (M/S) No. 587 of 2021
          WRIT PETITION (M/S) No. 598 of 2021

     (By Mr. K.P. Upadhyaya, Senior Advocate, assisted by Mr.
     Vikas Kumar Guglani, Advocate for the petitioner)

     (By Mr. Vinod Nautiyal, Deputy Advocate General and Mr.
     T.S. Phartiyal, Additional C.S.C. for the State of
     Uttarakhand)

                          JUDGMENT

Since common questions of fact and law are involved in these writ petitions, therefore these petitions are clubbed together and are being heard & decided together. However, for the sake of convenience, facts of WPMS No. 586 of 2021 are being considered.

2. Petitioner filed an Appeal under Section 11 (1) of Excise Act, 1910. Alongwith his Appeal, petitioner filed an application, seeking relaxation of the condition regarding deposit of 25% of the disputed amount. The said application, seeking relaxation, has been rejected by

Excise Commissioner, Uttarakhand, vide order dated 30.01.2021. Feeling aggrieved by the said order, petitioner has approached this Court.

3. A perusal of the impugned order indicates that Excise Commissioner has treated the condition, regarding deposit of 25% of the amount of fee/tax, to be a mandatory and non-relaxable condition; while, 2nd proviso to Section 11 (1) of the Excise Act reads as under:

"Provided further that the appellate authority may, for special and adequate reasons to be recorded in writing waive or relax the requirements of the preceding proviso in respect of such disputed amount of tax, fees, penalty or other dues."

4. It is, thus, apparent that petitioner's application has been rejected with close mind and without adverting to statutory provision.

5. In such view of the matter, the writ petitions are allowed and the impugned order dated 30.01.2021 passed by Excise Commissioner, Uttarakhand is 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.

6. Till decision on petitioners' application, no coercive measures shall be taken against the petitioner.

(MANOJ KUMAR TIWARI, J.) Arpan