- (1.) THE petitioner has filed the present Writ Petition seeking the relief of Writ of Mandamus to direct the respondents to refund a sum of Rs.71,633/- (Rupees seventy one thousand six hundred and thirty three only) deducted as fine amount, which is in violation of the Provisions of Tamil Nadu Liquor Vending Rules 1989 relating to the petitioner, along with the interest at the rate of 24% per annum from 28.11.2007 to till the date of payment.
(2.) THE petitioner has been issued with licence No. 80/KLT/2001-2003(valid from 24.12.2001 to 30.7.2002) on deposit of a sum of Rs.6,00,000/-(Rupees six lakhs only) which comprises privilege amount, licence fee and a Security Deposit of Rs.5,00,000/-(Rupees five lakhs only) towards privilege fee, Rs.5,000/- (Rupees five thousand only) and Rs.1,00,000/- (Rupees one lakh only) towards Security Deposit. THE Security Deposit is paid to ensure off-take of liquor. The learned counsel for the petitioner submits that licence has been issued after separate undertaking given by the petitioner that he shall abide by Rule 30(2) of the Tamil Nadu Liquor (Retail Vending) Rules, 1989, to lift the off-take fixed by the Licensing Authority. Advancing his arguments, it is the contention of the learned counsel for the petitioner as per Clause 11 of the Terms and Conditions of the License, "the Licencee shall lift the off-take determined by the Licensing Authority every month. In case of failure, to life the minimum off-take consecutively for two months the licencee is to pay a month penalty in proportion to the loss of the Revenue due to the non lifting of the stock".
(3.) THE learned counsel for the petitioner projects a plea that the petitioner deposited the privilege amount on the assumption that the said amount confers licence for a period of twelve months. But the licence has been issued only for a period of seven months. The learned counsel for the petitioner submits that the respondents made a excess collection of Rs.2,00,616/-(Rupees two lakhs six hundred and sixteen only) for the period of 1.8.2001 to 24.12.2002. The learned counsel for the petitioner brings it to the notice of this Court that the petitioner earlier filed a Writ Petition No.8269 of 2003 and this Court, on 18.3.2003, has directed the First Respondent/The State of Tamil Nadu represented by the Commissioner of Prohibition and Excise, Chennai- 5, to refund the amount within a period of six weeks from the date of receipt of communication of copy of the order and resultantly, allowed the Writ Petition without costs. As against the said order, dated 18.3.2003, in W.P. No. 8369 of 2003, Writ Appeal No. 3714 of 2004 has been preferred by the Third Respondent/The Assistant Commissioner (Excise), Collectorate, Karur, and the same has been dismissed.;