J.M.Tandon, J. - (1.) THIS order will dispose of, C.W.N. 1645 1978 Piccadily Restaurant Chandigarh v. The Excise and Taxation Commissioner Chandigarh and Anr. and, 1973 C.W.N. 2066 , Northern India Caterers (Pvt.) Limited Chandigarh v. The Union Territory Chandigarh and Ors. wherein similar points are involved.
(2.) M /s Piccadily Restaurant, Chandigarh and M/s Northern India Caterers (Private) Limited, who own Hotel Mount view, Chandigarh, held licenses in form L. 4 (retail vend of foreign liquor in the Restaurant) and in form L. 5 (retail vend of a bar attached to the Restaurant) till 1977 -78, without any extra condition attached thereto other than those prescribed in the Punjab Liquor License Rules, 1956 (hereinafter referred to as the Rules). The Petitioners applied to the authorities for the renewal of their licenses in January, 1978, for the year 1978 -79, that is from April 1, 1978, to March 31, 1979. Under the Rules, such applications are required to be submitted before 31st of January and the Collector is competent to grant renewal till 28th of February. In the event of non -renewal of a license till 28th of February by the Collector, it can be renewed with the special sanction of the Excise Commissioner. The Collector, Excise, did not renew the licenses of the Petitioners till 28th of February awaiting the excise policy decision of the Government for 1978 -79 and ultimately recommended the renewal to the Excise and Taxation Commissioner, exercising the powers of the Financial Commissioner, - -vide his note dated March 15, 1978, who in turn informed the Petitioners, - -vide memorandum dated March 30, 1978, that their licenses had been renewed for the year 1978 -79, on the following terms and conditions: 1. The bar service will be restricted to foreign tourists only. 2. The foreigners shall not be permitted to offer drinks to an Indian at the bar. The dry days already declared for the year 1978 -79 by the Chandigarh Administration shall be applicable to the bar also. The Petitioners having failed to get the conditions attached to their licenses deleted, have filed the present writ petitions challenging their imposition on various grounds, inter alia, being ultra vires the powers of the Financial Commissioner as also being vague and discriminatory. The Petitioners have prayed for an appropriate writ being issued to the authorities to treat the licenses issued in their favour for the years 1978 -79 without special conditions attached thereto. 3. The writ petitions have been contested by the Union Territory Administration and the Excise authorities. They denied in their written statements that the special conditions attached to the licenses issued to the Petitioners for the year 1978 -79 are bad or ultra vires the powers of the Financial Commissioner or vague or discriminatory.
(3.) ONE of the grounds of attack taken by the Petitioners was that under Section 55 of the Punjab Excise Act, 1914 (hereinafter referred to as the Act), it was the Collector who was competent to renew the licenses of the Petitioners and not the Excise Commissioner or the financial Commissioner. The Collector, - -vide his note dated March 15, 1978, recommended the renewal of the licenses. He made such recommendation to the Excise Commissioner because he could renew the licenses at his own level till 28th of February and thereafter special sanction of the Excise Commissioner was necessary under Rule 12 -A of the Rules. The Excise Commissioner, exercising the powers of the financial Commissioner, renewed the licenses of the Petitioner subject to the impugned conditions and he could not do so the order of the Financial Commissioner, being without jurisdiction, is non est and the recommendation of the Collector dated March 15, 1978, shall operate as a valid renewal order and no conditions were imposed therein. Keeping in view the hollowness of this ground, the learned Counsel for the Petitioners in both the petitions did not press it during arguments. The learned Counsel for the Petitioners also gave up their attack vis -a -vis condition No. 3 relating to the applicability of dry days declared for the year 1978 -79 by the Chandigarh Administration. The writ petitions consequently survive only qua the other two conditions at Nos. 1 and 2.;