HEMANT GULATI Vs. STATE OF KARNATAKA AND OTHERS

JUDGEMENT

(1.) Mr. Hemant Gulati has challenged the legal validity of the Demand Notice dated 18.05.2015 passed by the Deputy Commissioner, Bangalore Urban District, Bangalore, whereby, the Deputy Commissioner has directed the Petitioner's to pay a penalty of Rs.7,61,500.00 for having lifted lesser quantity of 7615 bulk litres of Liquor during the period from July 2011 to July 2014. The Deputy Commissioner has further informed the Petitioner's that in case the said penalty is not paid, further action will be taken in accordance with the Rules.

(2.) Briefly the facts of the case are, that the Petitioner's has been carrying on the business in the name and style of "M/s. Banjara Sarhand Foods Private Limited." The Petitioner's is engaged in the business of Multi-Cuisine Restaurant. On 24.06.2013, the Petitioner's had obtained CL-9 licence, under the Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968, ("the Rules of 1968' for short), for the sale of Indian Liquor while serving meals or eatables in refreshment room (Bar) of the restaurant. According to the Petitioner's, he had first obtained CL-9 licence in the year 1997-98, and the licence has been duly renewed ever since then.

(3.) The Petitioner's was shocked to receive a show- cause notice, dated 22.04.2015, issued by the Deputy Commissioner, Bangalore City, respondent No.3, wherein, he was informed that for the period from July 2011 to July 2014, he was required to lift 7615 bulk litres of Liquor. Therefore, he is liable to pay penalty of Rs.7,61,500.00.