V NAGARAJA Vs. SOWCART PREMNATH

JUDGEMENT

(1.) This petition under Art.227 of the, Constitution, involves a question relating to the jurisdiction of the Revenue Appellate Tribunal to make the impugned order.

(2.) The facts leading up to the petition are these: The petitioner applied for a licence for the sale of Indian and Foreign liquors under the provisions of the Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968. The licence was asked for the year 1973-74. The Dy. Commr. of the district before whom the application was made, sought the approval of the Commr. of Excise for the grant of the licence The Commr. by his order dt 10th July 1973 stated thus :

(3.) Though there are several contentions urged by Counsel on both sides, in my view it is not necessary to consider all of them since the petitioner has to succeed solely on the lack of jurisdiction of the Tribunal to make the order. The appeal before the Tribunal was under S.61 of the Karnataka Excise Act, 1965 It reads :