WPMS/1733/2021
2021 Latest Caselaw 3411 UK

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                                      WPMS No.1733 of 2021
                                      Hon'ble Sharad Kumar Sharma, J.

Mr. Sanpreet Singh Ajmani, Advocate for the petitioner.

Mr. M.S. Bisht, Brief Holder for the State of Uttarakhand.

After arguing for some length in fact in a nutshell, the grievance of the petitioner could be scrutinized from the prospective that as a consequence of the proceedings to recover the excise revenue by demand notice 08.04.2021 and 21.05.2021, he had approached the writ court. Consequently, this Court by a judgment rendered on 08.06.2021 in WPMS No.1070 of 2021 had dismissed the same and had relegated the petitioner to approach before the committee constituted under Clause 35 of the Excise Policy dated 22.02.2020. The committee thus, constituted was also directed to decide the representation of the petitioner within the time frame as provided therein.

The petitioners' contention is, that he has already approached before the committee, alongwith the application for the grant of interim protection, but the same has not yet been considered and hence the consequential recovery proceedings have been initiated, which is the subject matter of the present writ petition.

I am of the view that, in case if the present scenario and facts of this writ petition are taken into consideration, it will amount to be a second writ petition for the same cause of action, because the action being taken now, is as a consequence to the demand, which was already under challenge in the said writ petition of the petitioner being Writ Petition M/S No.1040 of 2021, in that eventuality the only recourse available to the petitioner would be to approach the contempt court for non compliance of the direction issued by the Coordinate Bench of this Court vide its judgment dated 20.07.2021.

Subject to the aforesaid liberty, the writ petition is dismissed.

(Sharad Kumar Sharma, J.) 02.09.2021 Arti