D.N. Patel, A.C.J. - (1.) When this matter was called out, nobody appeared on behalf of the appellant.
(2.) Looking to the facts and circumstances of the case, it appears that this appellant is the original petitioner whose writ petition, being W.P.(C) No. 1617 of 2011 was dismissed by the learned Single Judge vide judgment and order dated 7th June, 2011, whereby the prayer of this appellant for reduction in the amount of license fee from Rs. 5 lacs to Rs. 2 lacs was not granted. This license fee relates to the restaurant and Bar of this appellant (original petitioner) situated within the district of Dhanbad. As the aforesaid writ petition was dismissed, original petitioner has preferred this Letters Patent Appeal.
(3.) Counsel appearing for the respondents submitted that for the city of Ranchi, Jamshedpur, Dhanbad, Bokaro and Hazaribagh, license fee for restaurant and Bar is Rs. 5 lacs as per the Rule 107(i) of the Rules under the Excise Act, 1915 framed by Board of Revenue under Section 90 of the said Act. Vires of this Rule was never challenged by this appellant (original petitioner). The place, where the restaurant and bar of this appellant is situated, is within the city limits of Dhanbad by virtue of Gazette Notificaiton No.4 dated 8th March, 2010. it has been further submitted that previously, the place, where the restaurant and Bar of this appellant is situated, viz. Digwadih, was outside the city of Dhanbad, but, after the aforesaid notification, viz. Notification No.4 dated 8th March, 2010, whole area of Jorapokhar Police Station is now included within the city limits of Dhanbad and hence, as per Rule 107 (i) of Excise Rules, if the restaurant and Bar is situated within the city limits then license fee will be Rs.5 lacs per annum, otherwise it will be Rs.2 lacs per annum. This aspect of the matter has been properly appreciated by the learned Single Judge while dismissing W.P.(C) No. 1617 of 2011 vide order dated 7th June, 2011 and hence, this Letters Patent Appeal may not be entertained by this Court. REASONS :;