Manjeet Pal Dawar vs State Of Uttarakhand & Others

Manoj Kumar Tiwari, J

Since common questions of fact and law are involved in these writ petitions, therefore these petitions are clubbed together and are being heard & decided together. However, for the sake of convenience, facts of WPMS No. 586 of 2021 are being considered.

Petitioner filed an Appeal under Section 11 (1) of Excise Act, 1910. Alongwith his Appeal, petitioner filed an application, seeking relaxation of the condition regarding deposit of 25% of the disputed amount. The said application, seeking relaxation, has been rejected by Excise Commissioner, Uttarakhand, vide order dated 30.01.2021. Feeling aggrieved by the said order, petitioner has approached this Court.

A perusal of the impugned order indicates that Excise Commissioner has treated the condition, regarding deposit of 25% of the amount of fee/tax, to be a mandatory and non-relaxable condition; while, 2nd proviso to Section 11 (1) of the Excise Act reads as under:

"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."

It is, thus, apparent that petitioner's application has been rejected with close mind and without adverting to statutory provision.

In such view of the matter, the writ petitions are allowed and the impugned order dated 30.01.2021 passed by Excise Commissioner, Uttarakhand is set aside. The matter is remitted back to Excise Commissioner, Uttarakhand to re-consider petitioners' application, seeking relaxation of the condition, regarding deposit of 25% of the amount of fee/tax and pass appropriate order, in accordance with law, within a period of four weeks from the date of production of certified copy of this order.

Till decision on petitioners' application, no coercive measures shall be taken against the petitioner.