S.NARAYAN Vs. COMMISSIONER OF EXCISE

JUDGEMENT

(1.) The petitioner has called in question the order dated 27.04.2015 passed by the third respondent as per Annexure-A to the writ petition.

(2.) The primary ground of challenge is the violation of principles of natural justice in not providing any opportunity of putting forth the explanation by the petitioner before passing of the impugned order dated 27.04.2015 at Annexure-A, despite, the order dated 18.03.2015 passed by the very same Authority permitting to shifting of the excise license under Rule 23 of the Karnataka Excise License (General Conditions) Rules, 1967. Secondly, it is the grievance of the petitioner that the respondent No.2 acted upon the instructions/directions of the respondent No.2 who has no jurisdiction to interfere with the transfer and shifting of excise license in view of the notification issued by the Government of Karnataka dated 17.04.1998 which has been duly considered by the Division Bench of this court in Writ Appeal No.3060/2010 (D.D on 30.09.2010).

(3.) Learned Additional Government Advocate appearing for respondent Nos.1 to 3 justifying the impugned order would submit that Annexure-B - the order of permitting the petitioner to transfer and shift excise license was temporary order subject to withdrawal of the same in the event any dispute arises. It is on the dispute/complaints made by the public with respect to the aforesaid shifting, the Deputy Commissioner (Revenue)/Respondent No.2 who was authorized under the Rule 5(4) of the Karnataka Excise License (General Conditions) Rules, 1967, directed the respondent No.3 to cancel the permission granted as per Annexure-B. As such, the order impugned is passed considering the objections of the public which is in accordance with law and the same does not call for any interference by this Court.