Jyoti Malhotra vs State Of Uttarakhand & Others

Manoj Kumar Tiwari, J

Petitioner was granted license for retail sale of Indian Made Foreign Liquor at Jakhan, Rajpur Road, Dehradun for the Financial Year 2020-2021.

The said license was cancelled on 03.12.2020 on the ground that petitioner has committed default in paying the requisite revenue and license was

granted in favour of some other person. Now, the District Excise Officer, Dehradun vide order dated 01.01.2021 has demanded a sum of Rs.

1,34,64,608/- from the petitioner and he has been warned that in case he fails to deposit the said amount, then it shall be recovered from him as arrears

of land revenue.

In this writ petition, petitioner has challenged the demand made vide order dated 1.01.2021 and the consequential recovery citation issued by

Tehsildar, Dehradun.

Learned Additional C.S.C., however, has raised a preliminary objection that, under Section 11(1) of U.P. Excise Act, 1910, every order passed by

Collector is appealable before the Excise Commissioner. He further submits that District Excise Officer has passed the impugned order on behalf of

Collector, as is apparent from the perusal of the impugned order itself.

Since petitioner has alternative remedy of filing Appeal before the Excise Commissioner, therefore, this Court is not inclined to interfere with the

impugned orders.

Learned counsel for the petitioner then submits that petitioner shall file the Appeal within ten days from today. He prays that, till disposal of his stay

application, respondents be asked not to make any recovery from the petitioner.

Having regard to the facts & circumstances of the case, the writ petition is disposed of with liberty to petitioner to approach the Appellate Authority

within ten days from today. Petitioner shall be at liberty to move appropriate application seeking stay of the order passed by District Excise

Officer/Collector, Dehradun.

For a period of six weeks or till disposal of stay application filed by the petitioner before the Appellate Authority, whichever is earlier, no coercive

steps shall be taken against the petitioner.