Sheela Devi vs Excise Commissioner, State Of Uttarakhand

Pankaj Purohit, J

By means of this writ petition, the petitioner has challenged the order dated 27.08.2024, passed by Commissioner, Excise, State of Uttarakhand in Appeal No. 10789/Nau-vidhi-206-Appeal-mu-du-Udham Singh Nagar (Sheela Devi)/2022-23 Dehradun, whereby the application moved by the petitioner for exemption for depositing the statutory amount of 25% while filing the appeal has been rejected.

It is contended by learned counsel for the petitioner that the petitioner was issued a notice of demand of ₹1,38,73,655/-towards the payment of MMGD (Minimum Monthly Guarantee Duty) for the year 2020-21.

It is feeling aggrieved by the aforesaid order the petitioner preferred the appeal referred hereinabove before the Commissioner, Excise, State of Uttarakhand under Section 11(1) of the U.P. Excise Act, 1910 (hereinafter referred as to as the “Act of 1910”).

While filing the appeal instead of depositing the 25% statutory amount of the demand raised by the respondent, an application under proviso to Section 11(1) of the Act of 1910 was moved for exemption to deposit the statutory amount. Now the said application has been rejected by the order impugned in the present writ petition and the petitioner is before this Court.

The preliminary objection has been raised by learned State counsel that against the order dated 27.08.2024, the petitioner has got a remedy by filing a revision under Section 11(2) of the Act of 1910 before the State Government and instead of availing the statutory remedy available to the petitioner, the petitioner has straightway approached this Court in this writ petition.

This Court finds substance in the objection raised by learned State counsel and accordingly the writ petition is disposed-off and it is provided that the petitioner may file revision before the State Government under Section 11(2) of the Act of 1910 within a period of 15 days from today. Till filing of the revision before the authority concerned, the State Government is restrained from taking any coercive steps against the petitioner; if the revision is not filed within the time so prescribed by this Court the benefit of this order will not be available to the petitioner.