Court No. - 7
Case :- WRIT TAX No. - 1296 of 2019 Petitioner :- Krishna Kumar Sharma Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Sunil Kumar Counsel for Respondent :- C.S.C.
Hon'ble Biswanath Somadder,J. Hon'ble Ajay Bhanot,J.
The subject matter of challenge in the instant writ proceeding is a show cause notice dated 11th November, 2019 (wrongly described as an “order” in the prayer portion of the writ petition).
The facts of the case reveal that this show cause notice has been issued pursuant to the power to cancel or suspend the licences, etc. as provided under section 34 of the United Provinces Excise Act, 1910, and in particular, sub-section (2) thereof, being relevant, is reproduced hereinbelow:-
“(2) When a licence, permit or pass held by any person is cancelled under clause (a), (b) or (c) of sub-section (1), the authority aforesaid may cancel any other licence, permit or pass granted to such person by, or by the authority of the [State Government] under this Act or under any other law for the time being in force relating to excise revenue or under the Opium Act, 1878.”
It is evident from the pleadings that the writ petitioner’s country liquor shop at Barla Modh, Tehsil Atrauli, Police Station Barla, District Aligarh, has ceased to operate following cancellation of its licence by an order passed by the appropriate authority. This order of cancellation forms the genesis of issuance of the show cause notice dated 11th November, 2019. It appears that the order of cancellation of licence of the writ petitioner’s country liquor shop at Barla Modh, Tehsil Atrauli, Police Station Barla, District Aligarh, is now a subject matter of challenge before the appropriate statutory appellate authority and no final decision has been taken in respect thereof.
As such, we are of the view that the writ petitioner is always at liberty to reply to the show cause notice dated 11th November, 2019, taking all points which are open to the writ petitioner in accordance with law so that the appropriate authority may decide on the same after taking all relevant facts and circumstances into consideration including the fact that cancellation of licence to operate the country liquor shop at Barla Modh, Tehsil Atrauli, Police Station Barla, District Aligarh, is presently under challenge before the statutory appellate authority.
The writ petition stands disposed of accordingly.
Order Date :- 17.12.2019 Monika/Dhananjai (Biswanath Somadder, J.) (Ajay Bhanot, J.)