Surender Singh vs State Of Uttarakhand & Others

Manoj Kumar Tiwari, J

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

however, cancelled on 23.02.2021 on the ground that petitioner has failed to deposit the Minimum Monthly Guarantee Duty for three consecutive

months. Subsequently, the said license was granted in favour of some other person for a lesser amount and difference amount is sought to be

recovered from the petitioner through a Recovery Certificate amounting to Rs. 1,73,87,715/- pursuant to the order passed by Collector.

Since there is a remedy of Appeal against the order passed by Collector under Section 11 (1) of U.P. Excise Act, 1910, therefore, petitioner has

approached the Appellate Authority on 09.07.2021.

Learned counsel for the petitioner submits that the Appellate Authority is yet to consider petitioner’s application seeking waiver of requirement

of pre-deposit of 25% of the amount and also the stay application.

Learned counsel for the petitioner confines his prayer and submits that recovery proceedings be stayed till disposal of petitioner’s application

seeking waiver of requirement of pre-deposit and also the stay application.

Since petitioner’s Appeal is pending before the Excise Commissioner, who is yet to consider petitioner’s application for waiver of pre-

deposit and also the stay application filed by the petitioner, therefore, the writ petition is disposed of with a direction to Excise Commissioner to

consider and decide petitioner’s application seeking exemption from the requirement of pre-deposit as early as possible; but, not later than four

weeks’ from the date of production of certified copy of the order.

For a period of four weeks or till disposal of the said application by the Excise Commissioner, whichever is earlier, recovery proceedings initiated

against the petitioner shall be kept in abeyance.