Ms. Nupur Dasgupta vs State of Assam, & Ors.

Heard Mr. C Baruah, learned counsel for the petitioner. Also heard Mr. PN Goswami, learned Standing counsel for the Excise Department.

The petitioner is a license holder of a foreign liquor shop bearing license No.51/98 and has been operating the retail shop in the name of M/s. Highway Wine at A.T. Road Tinsukia.

It is the case of the petitioner that the petitioner has been operating the wine shop to the satisfaction of all concerned and the license has been regularly renewed and the last renewal was granted for the year 2016-2017.

In paragraph 4 of the writ petition, the petitioner states that they had placed certain supply orders of liquor to Mohit Enterprises which is a bonded warehouse located at Tinsukia with permit and delivery challan for 59 cases of beer and other liquor products as ordered. It has been further stated that out of the said quantity which has been ordered about 71 cases of liquor bottles were dropped down from the vehicle supplying the liquor. But, at that time, some members of some youth organization had obstructed the vehicle from dropping the liquor cases and wanted the permit, challan etc., of the petitioner''s shop. Because of the said incident, according to the petitioner, there are certain discrepancies in the stock of the wine shop of the petitioner.

The respondent, Excise Department has issued a show-cause notice dated 04.07.2016, stating that upon stock verification on 02.07.2016 at 2.30 P.M., it was found that there were certain excess liquor bottles available in the wine shop. The petitioner accordingly, submitted a show cause reply without any date wherein it has been stated that anomalies may be due to inadvertence or ignorance of the staff of the shop and the petitioner is sorry for that. It was further requested that because of the mistake committed by the petitioner knowingly or unknowingly for the first time, the petitioner may be excused. The petitioner subsequently files another reply dated 06.07.2016, wherein the said stand has been reiterated. But inspite of such reply the respondent authorities by the order dated 22.07.2016 had kept the license of the petitioner under suspension by exercising its power under Section 29(1)(b) of the Assam Excise Act, 1910. The said order of suspension has been assailed in this writ petition.

The petitioner also refers to a subsequent communication dated 04.07.2016 to the Deputy Commissioner, Tinsukia, wherein a stand has been taken that apart from the petitioner being ill, certain documents have not been furnished to her so as to enable her to prepare the appropriate show cause reply. The documents required are copies of the Inspection Memos dated 02.07.2016 and 22.07.2016 and the Seizure List and also the Excise Book.

Mr. PN Goswami, learned Standing counsel for the Excise Department on the other hand, refers to the communication dated 24.08.2016 of the Excise Department to the petitioner wherein the petitioner was asked to receive the copies of the stock verification report, stock and sale register, Excise Book etc., which she may need for preparation of the show cause reply. It is the case of the Department that inspite of such communication, the petitioner has not come forward to accept the documents.

In the aforesaid circumstances, this Court deems it appropriate that ends of justice would be met, if the Excise Department is directed to provide the petitioner with all the aforesaid documents plus any other document that the petitioner may desire.

Accordingly, the petitioner shall submit an application before the appropriate authority mentioning the documents that she may desire to have and within 7(seven) days of such application, the petitioner be provided with all such documents.

After the documents are made available to the petitioner, the petitioner shall submit the show cause reply within a period of 7(seven) days thereafter. On the reply being submitted, the respondent Excise Department shall conduct a proceeding affording the petitioner a reasonable opportunity of hearing and also to produce any further material that she may desire to produce to substantiate her case.

Upon such exercise being undertaken, the respondent authorities shall pass a speaking order. The said speaking order shall be passed within a period of 2(two) weeks from the date of receipt of the show cause reply.

In terms of the above, this writ petition stands disposed of.