JOGANANDA PEGU Vs. THE ASSAM BOARD OF REVENUE & OTHERS

JUDGEMENT

(1.) This is an application under Art. 226 of the Constitution for an order or Writ of Certiorari to remove into this court a decision of the appellate authority constituted under the Assam Excise Act and Rules for the purpose of quashing it.

(2.) The material facts are that the Deputy Commissioner-cum-Collector, Sibsagar invited tenders for the settlement of No. 4 Mariani Country Spirit Shop, hereinafter referred to as the 'C.S. Shop' for the term 1981-84. The petitioner along with many others including respondent No. 4 Ambeswar Doley and respondent No. 5 Durga Regon submitted tenders for settlement of the said shop.

(3.) The Deputy Commissioner, hereinafter called the "Primary Authority" on the advice of the Advisory Committee constituted under Rule 208 of the Assam Excise Rules, 1945, hereinafter called the 'Rules' settled the C.S. Shop with the petitioner. Respondents No. 4 and 5 preferred appeals under section 9 of the Assam Excise Act, before the Assam Board of Revenue, for short the 'Board' and these appeals were respectively numbered as Excise Case No. 85E/81 and 57E/81. The Board heard the appeals on 25.2.82. By a judgment dated 12.3.82 allowed the appeal of respondent No. 1. set aside the settlement order of the Primary Authority that had been made in favour of the petitioner and settled the shop to the respondent No. 4. Against this judgment dated 12.3.82 the petitioner has filed this petition.