9911796707
TMI Blog2013 (10) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... celled. From the averments made in the Writ Petition, it appears that for the year 2012-13, the petitioner was having licence under the aforesaid provisions for retail sale of Foreign Liquor (excluding Beer and Wine). By the impugned Order dated 3rd November, 2012, the said licence has been cancelled by the Collector/Licensing Authority, Firozabad in exercise of his powers under Section 34(2) of the U.P. Excise Act, 1910 read with the relevant provisions of the aforesaid Rules, particularly Rule 18(2) thereof. We have heard Sri S.N. Yadav, learned counsel for the petitioner and the learned Standing Counsel appearing for the respondent Nos. 1, 2 & 3. Learned Standing Counsel appearing for the respondent Nos. 1, 2 & 3 has raised a prelimin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aggrieved person within thirty days from the date of communication of such order, and unless the appellant has furnished satisfactory proof of having paid a sum of not less than 25 per cent of the disputed amount of tax, fee, penalty or other dues, if any, as the case may be; Provided further that the appellate authority may, for special and adequate reasons to be recorded in writing, waive or relax the requirements of the preceding proviso in respect of such disputed amount of tax,fees, penalty or other dues. (2) The State Government may either suo motu or on an application by an aggrieved person call for and examine the records relating to any order passed in any proceeding under this Act, for the purposes of satisfying itself as to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any Order passed in any proceeding under the said Act. Second Proviso to sub-section (2) of Section 11 lays down that no Application under sub-section (2) shall be entertained unless the Appeal, where it lies, has been filed and disposed of by the Excise Commissioner. It is thus, evident that against the impugned Order dated 3rd November, 2012, the petitioner has an alternative remedy of filing Appeal before the Excise Commissioner, and thereafter, a further remedy of filing Revision before the State Government. Having regard to the facts and circumstances of the case and having considered the submissions made by the learned counsel for the parties and keeping in view the nature of controversy involved in the present case, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
