COMMISSIONER EXCISE Vs. MANOJ ALI

JUDGEMENT

(1.) Leave granted.

(2.) Wholesale and retail licences for Indian Made Foreign Liquor (for short, 'IMFL') and Beer for the District of Bikaner for the year 2004-05 were given to one Rampal Rajkishan. It had its wholesale and retail godown near Old Cold Storage, Tulsi Circle, Bikaner. The said licensee submitted a plan of the premises to be used as a wholesale godown. It came to an end on 31.03.2005. With a view to grant retail and wholesale licences both for country liquor and IMFL, tenders were invited by Appellants herein. Respondent was found to be the highest bidder. His tender was accepted. Licences were granted to him. He proposed to occupy the same premises which had been taken on rent by the erstwhile licensee. Before commencement of his business in terms of the said licences, he submitted the same plan of the premises for carrying out his business. Indisputably, the plans submitted by Rampal Rajkishan and Respondent were identical. An Excise Inspector conducted a purported inspection of the wholesale and retails godown of Rampal Rajkishan on expiry of the period of licence. He purportedly has shown in his report that no stock of liquor was available.

(3.) It has, however, not been disputed that although the erstwhile licensee was under a statutory obligation in terms of Rule 22 to make a declaration as to whether any stock was held by him, as on 31.03.2005, the same was not complied with. A provisional licence was issued to Respondent. He took delivery of some IMFL products also. A permanent licence, however, was granted on 27.04.2005. In the meanwhile, a purported raid was conducted in the premises. From one of the rooms a large number of bottles of different sizes were found. They were seized. On the premise that the room in question was in possession of Respondent herein, a criminal proceeding was initiated against him. A show cause notice was also issued on 27.04.2005 as to why his licences should not be cancelled. Indisputably, inspection was carried out both on 31.03.2005 and 11.04.2005 in the absence of Respondent or his employees. Curiously, the Inspector who purported to have carried out the inspection of the godown of the erstwhile licensee himself pointed out that unauthorized excisable articles were to be found in a room. In the cause shown by Respondent in response to the show cause notice issued in that behalf, a stand was taken by him that the bottles of liquor recovered from the said room had been in possession of the erstwhile licensee. He had appointed a Chowkidar for the said purpose. It was categorically stated in his reply :