- (1.) Heard Sri Shambhavi Nandan, learned counsel for the petitioner and Sri Avinash Chandra Tripathi, learned counsel for the respondents.
(2.) This writ petition has been filed praying for a writ, order or direction in the nature of certiorari to quash the recovery citation dated 04.04.2011 issued by the Tehsildar Sadar, District Varanasi, i.e. respondent No.4.
(3.) Briefly stated, the facts of the present case are that foreign liquor shops of 'Sadar Group' Varanasi were auctioned for the excise year 1991-1992, in which the father of the petitioner, namely Brij Mohan Tiwari and 12 other persons were successful and accordingly licence was settled in their favour. They defaulted in payment of licence fees amounting to Rs.26,58,928.08. Consequently, recovery certificates were issued. Belatedly, the amount of licence fees was deposited by them. Under the circumstances, the authorities of Excise Department raised demand of interest under Section 38-A of U.P. Excise Act, 1910 for belated deposit of licence fees. Out of the total amount of interest of Rs.27,50,674.75, a sum of Rs.8,30,000/- was deposited by eight persons of the group. The balance amount of Rs.19,20,674.75 is now being sought to be recovered from the defaulters. Aggrieved with the recovery proceedings, the petitioner has filed the present writ petition.;