Rajender Singh & Another vs Excise Commissioner & Others

Pankaj Purohit, J

By means of this writ petition the petitioner has challenged the order dated 18.10.2024 passed by Excise Commissioner Uttarakhand in Appeal preferred by respondent no.4 under Section 11(1) of U.P. Excise Act, 1910 with Uttarakhand amendment up to date.

Heard learned counsel for the parties.

Learned counsel for the petitioner strenuously argued that this appeal is against no order rather the appellate authority is exercising appellate jurisdiction without there being any order, which was allegedly assailed by respondent no.4.

Learned counsel for the respondents State raised a preliminary objection in the matter that even then the order passed in the appellate jurisdiction is liable to be challenged under Section 11(2) of U.P. Excise Act, 1910 before the State Government in revision and whatever petitioner wants to submit, he can submit before the revisional authority and the revisional authority is competent enough to look into the veracity of the judgment passed in the appellate jurisdiction.

Mr. Shobhit Saharia, learned counsel for respondent no.4 submits that the shop in question held by respondent no.4 was shifted from Ranipokhari to Atthorwala within the municipality in the light of the direction given by Hon’ble Apex Court and in view of the fact that no sub shop was allotted to the respondent no.4 and the shop was not doing fairly well into the area.

Without entering in the merits of the case, this Court found substance in the submission made by learned counsel for the State that these questions can be gone into by the revisional authority in the revision filed by the petitioner under Section 11(2) of the U.P. Excise Act, 1910.

Accordingly, the writ petition is disposed of. The petitioner is at liberty to file a revision before the State Government within seven days from today on or before 31.10.2024 and the revisional authority shall pass order in accordance with law. However, it is provided that till filing of the revision, impugned order shall remain stayed. In case of failure of the petitioner to file revision as stated above, the benefit of this order shall not be available to the petitioner.