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TMI Blog2013 (7) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... n or suspension nor to the refund of any fee paid or deposit made in respect thereof - The Licencing Authority has taken a view that the cancellation of the licence was not u/S 31 (1), therefore, the petitioner was not entitled to any refund as per sub-section (3) of Section 31. Section 32 of the Act, 1915 – The section provides power to the Licencing Authority to withdraw licences. It provides that whenever the authority which granted any licence under this Act considers that such licence should be withdrawn for any cause other than those specified in Sec.31, it shall remit a sum equal to the amount of the fees payable in respect thereof for fifteen days, and may withdraw the licence either- (a) on the expiration of fifteen days’ notice in writing of its intention so to do, or (b) forthwith without notice. Sub-Section (3) of Section 32 further provides that when a licence is withdrawn under sub-section (1), any fee paid in advance or deposit made by the licencee in respect thereof shall be refunded to him, after deducting the amount (if any) due to the Government. Held that:- The petitioner had deposited Rs.2,50,000/- as the licence fee for the period commencing from 30.4.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2003, whereas, according to the petitioner, the said licence would have been granted to her on 1.4.2003 i.e. for complete financial year commencing from 1.4.2003 to 31.3.2004. The petitioner, thus claimed refund of a total sum of Rs. 68,749/-. (2) When the above representation was not being disposed of, the petitioner filed W.P. No. 809/2004 which was disposed of by the Single Judge on 16.6.2004 with a direction that the representation filed by the petitioner be considered and decided at the earliest preferably within a period of one month from the date of production of the copy of the said order and the amount found due be paid to the petitioner as per rules. (3) The licencing Authority, thereafter, rejected the representation of the petitioner on 13.7.2004 holding that the petitioner was not entitled to refund of licence fee for the period of closure in view of the provisions of Section 31 (3) of the C.G. Excise Act, 1915 (hereinafter referred to as the Act ). It was also held that the petitioner was also not entitled to refund of the fee for one month i.e. from 1.4.2003 to 30.4.2003 because the licence fee for opening the Bar itself was deposited by the petitioner on 26.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Sec. 18, on the requisition in writing of such lessee; or (g) if the conditions of the licence, permit or pass provide for such cancellation or suspension at will. (1-A) Before making an order canceling or suspending a licence permit or pass under sub-section (1), the authority aforesaid shall record in writing the reasons for the proposed action, furnish to the holder thereof a brief statement of the same and afford him a reasonable opportunity of being heard. (2) Where a licence, permit or pass held by any person is cancelled under clause (a), clause (b), clause (c) or clause (e) of sub-section (1), the authority aforesaid may cancel any other licence, permit or pass granted to such person under this Act or under any other law for the time being in force relating to excise revenue, or under the Opium Act, 1878 (I of 1878). (3) The holder of a licence, permit or pass shall not be entitled to any compensation for its cancellation or suspension nor to the refund of any fee paid or deposit made in respect thereof. (4) Where a licence is cancelled or suspended under clause (a), clause (b), clause (c) or clause (e) of sub-section (1),- (a) the fee payable for the balance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a temple was situated near the Bar. We are of the view that in the above facts and circumstances of the case, the cancellation of the licence of the petitioner cannot be classified as are action taken u/S 31 (1) of the Act, 1915, therefore, the provisions of subsection (3) of Section 31 would not be applicable in case of the petitioner and the Licencing Authority was not justified in refusing the refund of fee to the petitioner by taking resort to the provisions of Section 31 (3) of the Act. (10) Section 32 of the Act, 1915 provides power to the Licencing Authority to withdraw licences. It provides that whenever the authority which granted any licence under this Act considers that such licence should be withdrawn for any cause other than those specified in Sec.31, it shall remit a sum equal to the amount of the fees payable in respect thereof for fifteen days, and may withdraw the licence either- (a) on the expiration of fifteen days notice in writing of its intention so to do, or (b) forthwith without notice. Sub-Section (3) of Section 32 further provides that when a licence is withdrawn under sub-section (1), any fee paid in advance or deposit made by the licencee in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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