- (1.) M. Katju, J. This writ petition has been filed for a writ of certiorari to quash the impugned demand notice dated 31- 1- 95 issued by the District Excise Officer, Varanasi vide Annexure-VII to the writ petition and the G. O. dated 10-1-95 issued by the respondent No. 1 vide Annexure-8 to the writ petition. The petitioner has also prayed for a mandamus directing the respondents to renew the petitioner's licence for the Excise year 1995-96 after charging the renewal fee.
(2.) HEARD learned Counsel for the parties. The petitioner is a four star Hotel and it is alleged that it caters mostly for foreign tourist and earns foreign exchange. The Star rating was granted by the Hotel and Restaurant Approval and Classification Committee, Department of Tourism, Government of India on 14-7-88 vide Annexure-1 to the writ petition. It is alleged in paragraph 3 of the petition that the petitioner applied for and was granted on 24-7-89 a Restaurant Bar licence for retail sale of foreign liquor to all customers for consumption in the premises of its restaurant in Form FL-7c, as contemplated under Rule 10 (a) (iv) of paragraph 654 of the U. P. Excise Manual Volume I, 1974. Photostat copy of the licence is Annexure-2 to the writ petition. The licence was renewed in the year 1990-91, 1991-92 and 1992-93 by Notification dated 28-3- 1992. The licence in Form FL-7c was changed to FL-7a and the fee was increased for the Excise year 1992-93. The licence was renewed in the year 1993-94 and the licence fee paid was Rs. 2,50,000/ -.
(3.) BY Notification dated 31-3-94 published in the U. P. Gazette dated 25-6-94. Rule 10 of paragraph 654 was amended by the U. P. Excise (Wholesale and Retail Vend of Foreign Liquor) (VIII Amendment) Rules, 1994, copy of which is Annexure-3 to the writ petition. It may be mentioned that Rule 10 provides for the categories of Hotel, Dak Bungalow of Restaurant Bar Licences. BY the amendment dated 25-6-1994 two new categories of licences were introduced namely Composite licence in Form FL-6 and Composite licence in Form FL-6a Form FL-6 is for 1, 2 ad 3 star hotels and Form FL-6a is for 4 or 5 star hotels for sale of liquor in the premises of the hotels. Form FL-7a was retained by the aforesaid amendment for consumption of liquor in the premises of Restaurants of 4 or 5 star hotels. It is alleged in paragraph 14 of the writ petition that the petitioner serves/sells foreign liquor only to customers for consumption only in the premises of the Restaurant and no foreign liquor is served/sold outside its premises or in the rooms. For Excise year 1994-95 the petitioner deposited Rs. 1,00,000/- and applied for renewal of his licence and also requested for extension of time for the deposit of the balance amount of licence fee. The respondent No. 4 on 31-5-94 served a notice on the petitioner dated 31-5-94 demanding Rs. 5,00,000/- on the basis of the Notification dated 31-3-94 issued by the Excise Commissioner, since according to the District Excise Officer, Varanasi a composite licence in Form FL-6 was to be issued in place of Form FL-7c. True copy of the notice dated 31-3-94 is annexed as Annexure- IV to the writ petition. Thereafter, by order dated 20-6-94 the petitioner's licence was cancelled vide Annexure-V to the writ petition. In response to that letter the petitioner wrote a letter dated 30-6-94 to respondent No. 4 informing him that the petitioner has already paid Rs. 3,00,000/- and he requested for renewal of his licence vide Annexure- 6 to the writ petition. It is alleged in paragraph 19 of the petition that thereafter the petitioner was permitted to carry on the business of his FL-7a licence by the respondents.;