Uttam Sugar Mills Ltd vs State Of Uttarakhand & Others

Manoj Kumar Tiwari, J

Heard learned counsel for the parties through video conferencing.

Petitioner is aggrieved by levy of administrative charge amounting to Rs. 15/- per quintal on the molasses produced by him. It is the case of the

petitioner that the molasses so produced is meant for its own captive consumption in its distillery division and it is not meant for sale, yet the excise

department has levied administrative charge.

In this regard petitioner has already made a representation dated 01.04.2021 to Excise Commissioner followed by another representation dated

02.07.2021, which are on record as Annexure Nos.-6 & 7 to the writ petition.

Since the representation submitted by the petitioner is yet to be decided by Excise Commissioner, therefore, the writ petition is disposed of with a

direction to Excise Commissioner to decide the petitioner’s representation dated 1.04.2021, in accordance with law, as early as possible, but not

later than four weeks from the date of production of certified copy of this order along with copy of representation.

The administrative charges deposited by the petitioner shall be subject to the decision taken on representation.