Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2013 (5) TMI 139

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he said period, he might have sold more quantity of liquor so as to exhaust the upper limit which is 20% more than the minimum guarantee quota. Further failure to take into consideration, Rule 17 of the Rules which gives clear indication that the licenced premises will remain closed only on 14th April (Ambedkar Jayanti), 15th August (Independence Day), 2nd October (Gandhi Jayanti), 26th January (Republic Day) and up to 3 more days as notified for closure by the Licensing Authority or on the basis of order of the Licensing Authority on account of law and order or General Election related activity. No finding has been recorded in the impugned order that the closure of the shop beyond the prescribed period under Rule 17, was on account of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ive authorities. 2. It appears that when the applications were not being disposed of, the petitioner approached this Court by way of writ petition no.1309 of 2009 which was disposed of by an order dated 8-9-2009 directing the District Magistrate, Meerut to pass appropriate order on the application filed by the petitioner for remission of licence fee. By the impugned order dated 26-12-2009, the District Magistrate, Meerut had rejected the aforesaid application filed by the petitioner. In the impugned order, the District Magistrate has not disputed the facts stated by the petitioner in his application regarding closure of the shop during the period 1-4-2006 to 4-6-2006 and from 19-6-2008 to 1-7-2008. However, the applications have been reje .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ti), 15th August (Independence Day), 2nd October (Gandhi Jayanti), 26th January (Republic Day) and up to 3 more days as notified for closure by the Licensing Authority. Licensing Authority may also order for closure of shop on account of law and order or General Election related activity under the provisions of relevant laws. No compensation shall be given for the closure of shop on above grounds." 4. Per contra, learned Standing counsel submits that the petitioner is not entitled to remission of licence fee/compensation as he has lifted the liquor in quantity more than the minimum guarantee quota and has thus, suffered no loss. 5. After having heard the rival submissions and after going through the impugned order, we find that the only .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gned order dated 26-12-2009 passed by the District Magistrate, Meerut, cannot be sustained as the relevant factors and the provisions of the law mentioned above, have not been taken into consideration. Accordingly the order dated 26-12-2009, passed by the District Magistrate, Meerut, is hereby quashed. 7. The District Magistrate, Meerut is directed to pass fresh orders keeping in view the observations made hereinabove. The petitioner is directed to file a certified copy of this order before the Collector, Meerut within a fortnight from today and within a period of one month thereafter, the District Magistrate, Meerut shall pass fresh orders in accordance with the observations made above. 8. The writ petition is accordingly disposed of. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates