NARENDRA NATH TIWARI,J. - (1.) THE petitioner is a wholesale licensee for trading Indian Made Foreign Liquor and Beer.
(2.) THE petitioner, in this writ petition, has prayed for quashing Memo No.674 dated 24th August, 2007, contained in Annexure10, whereby the petitioner has been directed to deposit Rs.8,41,502=70 paise towards the arrears of dues in addition to the renewal fee of the wholesale licence for Indian Made Foreign Liquor of Rs.5,00,000/ -for the financial year 2007 -08. According to the petitioner, he holds wholesale licence for trading Indian Made Foreign Liquor and Beer since the year 1990. The said licence is renewed from time to time. The petitioners Licence No.1 of 2001 -02 was valid up to 31st March, 2002. For the licence for the financial year 2002 -03, the petitioner, as per the prevalent procedure in the department, had deposited a sum of Rs.1.50 lacs as advance on 8th March, 2002.
(3.) THE petitioner suddenly received notice (Annexure -1) from the Excise Department, demanding deposit of Rs.8,41,502=70 paise as additional excise duty allegedly payable on account of enhancement of the excise duty as per Inspection Report No.MEA1j2/2001 -02. In the notice, it was also mentioned that on failure to deposit the said amount within a week, the petitioner shall be liable for an action prescribed by Section 42 of the Excise Act.;