1/4 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 17TH DAY OF OCTOBER, 2017 BEFORE THE HON’BLE Dr. JUSTICE VINEET KOTHARI WRIT PETITION No.27350/2017 (EXCISE) BETWEEN CHETANA P. SHETTY MAJOR IN AGE, CL-2 LICENSEE, VICKY WINES KOLANADU VILLAGE, SALETHOOR, BANTVALA - 575003 … PETITIONER (BY SRI. G. K. BHAT, ADVOCATE) AND 1. THE STATE OF KARNATAKA BY ITS ADDL. CHIEF SECRETARY, FINANCE & EXCISE DEPARTMENT, VIDHANA SOUDHA, BANGALORE-560 001.
2. THE PRINCIPAL ACCOUNTANT GENERAL IN KARNATAKA, PARK HOUSE ROAD, BANGALORE-560 001.
3. THE EXCISE COMMISSIONER IN KARNATAKA, 2ND FLOOR, TTMC, A BLOCK, BMTC BUILDING, SHANTHINAGAR, BANGALORE.
4. THE DEPUTY COMMISSIONER DAKSHINA KANNADA DISTRICT, MANGALORE.
5. THE DEPUTY COMMISSIONER OF EXCISE DAKSHINA KANNADA DISTRICT, MANGALORE. … RESPONDENTS (BY SRI. A. M. SURESH REDDY, AGA. FOR R-1 & R-3 TO R-5.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED DEMAND NOTICE AS PER ANNX-B DATED 11.04.2017 ISSUED BY THE R-5 DATED 11.04.2017.
THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER Mr. G. K. Bhat, Adv. for Petitioner Mr. A. M. Suresh Reddy, AGA for R-1 & R-3 TO R-5.
1. Learned counsel for the petitioner submits that the controversy regarding levy of penalties/damages under Rule 14(2) of the Karnataka Excise (Sale of Indian and Foreign Liquor) Rules,1968 involved in this case, is governed by the decision of this court in W.P. No.27575/2017 c/w. W.P. Nos. 28172/2017, 27988/2017, 29609/2017, 31513/2017, 31515/2017, 31517/2017, 31518/2017, 25895/2017 and 26805/2017 ( M/s. High Point Hotels Pvt. Ltd. and Ors. Vs. The Excise Commissioner in Karnataka, Bengaluru, & Ors.) disposed of on 18.08.2017.
The operative portion of the said decision reads as under:
“30. Having said as above, this Court is of the view that while upholding the levy, about its mathematical computation and assessment, the petitioners can be given even now an opportunity of hearing. Therefore, the Respondent authorities are directed to pass speaking adjudication orders, in cases where Objections are now filed about the quantum of penalty and damages under Rule 14(2) of the Excise Rules of 1968, within a period of one month from today. However, no objection as to the very levy shall be entertained by them. The petitioners are permitted to file such Objections within one month from today and thereafter a period of two months is allowed to the respective authorities to pass such orders thereon. No extension of time would be permitted to any of the parties in this regard.
31. Petitions are accordingly disposed of with aforesaid observations. No order as to costs.”
2. In view of the above, petition is disposed of. No order as to costs.
AN/- (Sl.No.2) Sd/-
JUDGE