RAVINDRA AND CO Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) SRINIVASA Reddy; J aggrieved by the order dated 3rd March, 1999 passed by the learned Single Judge dismissing W. P. No. 2193/99 the petitioner has preferred this appeal challenging the validity and correctness of the order.

(2.) THE brief facts of the case are: The demand notice Annexure-K was issued by the Deputy commissioner of Excise, Gulbarga District calling upon the appellant to pay Rs. 10,89,164/- as penalty within 15 days from the date of receipt of the demand notice for failure on the part of the appellant to mature the arrack as required under Rule 14 (3) of the Karnataka excise (Manufacture and Bottling of Arrack) Rules, 1987 (hereinafter called 'the Act' ). Earlier to the demand notice, the Inspector of Excise, gulbarga had served a show-cause notice, produced as Annexure-J to the Writ Petition, on the appellant on 16-12-1995 asking the appellant to show-cause why action should not be taken against him for violating Rule 14 (3) of the Rules. The appellant challenged the demand notice before the learned Single Judge. The learned single Judge dismissed the petition. Hence the appeal.

(3.) WE have heard the learned Counsel on both sides.