Citation : 2023 Latest Caselaw 2087 UK
Judgement Date : 4 August, 2023
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
THE HON'BLE THE CHIEF JUSTICE SRI VIPIN SANGHI
AND
THE HON'BLE SRI JUSTICE RAKESH THAPLIYAL
SPECIAL APPEAL NO. 282 OF 2023
4TH AUGUST, 2023
Between:
Sarita Chauhan ...... Appellant
and
State of Uttarakhand & others ...... Respondents
Counsel for the appellant : Mr. Rahul Consul, learned counsel
Counsel for the respondents : Mr. S.S. Chaudhary, learned Brief
Holder for the State / respondents
The Court made the following:
JUDGMENT: (per Hon'ble The Chief Justice Sri Vipin Sanghi)
The present special appeal is directed against
the judgment dated 19.07.2023, passed by the learned
Single Judge, dismissing the writ petition preferred by the
petitioner, assailing the order bearing Sl. No. 350
(c)/XXIII-1/2023, dated 16.05.2023, issued by the
respondent No. 2, i.e., the Chief Secretary of the
committee constituted in the office of the Hon'ble Chief
Minister, District Dehradun, Uttarakhand. The petitioner
had also sought refund of the amount of which stocks were
not lifted, deposited as Minimum Monthly Guarantee Duty
2
(MMGD) in respect of the two Indian Made Foreign Liquor
shops allotted to the petitioner / appellant at Chamiyala
and Hindolakhal in District Tehri Garhwal.
2) The petitioner had sought refund of the amount
of the Minimum Monthly Guarantee Duty on the ground of
lockdown imposed during the COVID-19 pandemic. The
impugned order dated 16.05.2023 shows that the
Committee, while passing the order dated 16.05.2023,
took into consideration the fact that the Government had
issued an order No. 891/XXIII-1/2021-04(01)/2021,
granting exemption in respect of the minimum monthly
guarantee duty for a period of 44 days. Thus, the
appellant had been granted exemption in respect of an
amount of Rs.1,36,59,960/- (for the liquor shop at
Hindolakhal, the exemption was for Rs.53,45,202/-; and
for the liquor shop at Chamiyala, the exemption was for
the amount of Rs.83,14,758/-).
3) The further submission of learned counsel for
the appellant is that the Appellate Authority - in respect of
the order impugned in the writ petition, was also the
Secretary, who was part of the committee which had
passed the impugned order dated 16.05.2023.
4) The learned Single Judge has dealt with the
submission by observing that it shall be open to the
3
appellant to raise the said issue, while filing his appeal and
request that the appeal be decided by another competent
officer, who was not part of the committee which rejected
the appellant's representation.
5) In our view, the said observation made by the
learned Single Judge sufficiently protects the appellant's
rights and interests.
6) For the aforesaid reason, we find no merit in the
present appeal. The special appeal is, accordingly,
dismissed.
________________
VIPIN SANGHI, C.J.
_________________
RAKESH THAPLIYAL, J.
Dt: 04th AUGUST, 2023 Negi
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