GOKUL HOTELS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner is assailing the show cause notice at Annexure-C dtd. 3/6/2023 issued on behalf of respondent No.3 in exercise of the powers issued under Sec. 29 of the Karnataka Excise Act, 1965 (for short, 'the Act').

(2.) Heard the learned counsel for the parties and also perused the material on record.

(3.) Learned AGA has raised preliminary objection with regard to the maintainability of the writ petition on the ground that, the impugned notice is a show cause notice and therefore the petitioner cannot question the same. He submits that even if the petitioner is aggrieved, he is required to approach Appellate Authority and cannot maintain the writ petition. However, the petitioner's counsel has submitted that, under Sec. 29 of the Act, it is only the Deputy Commissioner of the District, who is the Licencing Authority, can take action and since the present notice is issued by/on behalf of the Deputy Commissioner Excise, the same is without jurisdiction and therefore the petitioner cannot be asked to submit any reply to the said notice, which is issued without jurisdiction.