UNITED SPIRITS LIMITED Vs. STATE OF RAJASTHAN
LAWS(RAJ)-2019-3-68
HIGH COURT OF RAJASTHAN (AT: JAIPUR)
Decided on March 11,2019

UNITED SPIRITS LIMITED Appellant
VERSUS
STATE OF RAJASTHAN Respondents

JUDGEMENT

SANJEEV PRAKASH SHARMA, J. - (1.) The petitioners in all these writ petitions have raised a common question of law and, therefore, all the writ petitions are being heard together and finally disposed of at this stage.
(2.) The petitioners by way of all these writ petitions challenge a decision taken by the Excise Commissioner in imposing penalty, while compounding the offences under Section 70 of the Rajasthan Excise Act, 1950 (hereinafter referred to as the 'Act of 1950').
(3.) In the lead case, being CWP No. 369/2016 titled as "United Spirits Limited Vs. State of Rajasthan and Ors.", the order dated 17.11.2015 is under challenge whereby on an application moved for compounding of the offences, he has imposed compounding fees as Rs.1,00,000/- and has further added a sum of Rs.2,68,237/- for the alleged loss caused to the revenue, with a direction to deposit the total sum of Rs.3,68,237/- as an amount for compounding the offences. It has further been directed that if the amount is not deposited within 15 days, the proceedings as contemplated under Section 34(C) of the Act of 1950 as well as under Section 76(C) of the Rajasthan Excise Rules, 1956 would be taken.;


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