WPMS/1836/2021
2021 Latest Caselaw 3592 UK

                   Office Notes, reports,
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      10.09.2021                            WPMS No. 1836 of 2021
                                            Hon'ble Sharad Kumar Sharma, J.

Mr. Vikas Kumar Guglani, Advocate, for the petitioner.

Mr. Ajay Singh Bisth, Addl. CSC, for the State.

The contention of the learned counsel for the petitioner in the present writ petition is that, an excise revenue was levied on her, under the provisions of U.P. Excise Act, 1910, against, which there is statutory remedy provided, under Section 11 of the Act, which she has already availed and her Excise Appeal, is presently pending consideration along with an application submitted by her for seeking of a waiver of deposit of mandatory deposit of 25 per cent, as it has been provided under the 1st proviso to Section 11(2) of the Act.

But, however, since her application for seeking the waiver, to deposit the mandatory deposits under Section 11 of the Act, has not yet been considered by the Appellate Authority, the petitioner has preferred the present writ petition, praying for a writ of mandamus to the Excise Commissioner, to decide the application of the petitioner for grant of waiver, as the same is still pending consideration.

The learned counsel for the petitioner further contended that an identical issue came up for consideration before this Court in a petition, being Writ Petition (M/S) No. 1524 of 2021, and this Court while disposing of the said writ petition on 05.08.2021, had issued directions to the Excise Commissioner to decide the application of the petitioner therein for waiver within a period of four weeks from the date of the order.

Since the issue stands covered by the judgment dated 05.08.2021, and it is not a fact which is disputed by the learned Addl. CSC for the State, this writ petition too would stand disposed of under the same terms and conditions of the judgment dated 05.08.2021, as rendered in WPMS No. 1524 of 2021.

(Sharad Kumar Sharma, J.) 10.09.2021 Mahinder/