LUKE STEPHEN Vs. SECRETARY TO GOVERNMENT PROHIBITION AND EXCISE DEPARTMENT CHENNAI

JUDGEMENT

(1.) The petitioner has challenged the Memo dated 24.12.1996, of the Divisional Excise Officer, Periyakulam, Theni District, third respondent herein.

(2.) Facts leading to the Writ Petition are as follows:

(3.) Relying on Rule 7 of the Tamil Nadu Toddy and Arrack Shop (Disposal in Auction) Rules, 1981, Mr. M. Murali, learned Counsel for the petitioner submitted that the tender, once admitted shall not be withdrawn before the expiry of 60 days from the date of receipt of the tender or until the shop is finally sold in auction, whichever is the earliest. He further submitted that the petitioner offered the sale amount of Rs. 34,200/- on 16.07.1983 and it was accepted on 04.10.1983 and that the acceptance order was received by the writ petitioner only on 14.10.1993. He submitted that the rule permits withdrawal from tender, after sixty days from the date of receipt of tender and therefore, the petitioner by letter dated 15.10.1983, intimated the authorities that he is not willing to run the shop, on the ground that the confirmation was made after 60 days, and that he cannot mulcted with any liability to make good the notional loss caused due to the delay on the part of the respondents in confirming the sale.