OBEROI CLERKS Vs. EXCISE TAXATION OFFICER

JUDGEMENT

(1.) The petitioner, Oberoi Clarks Hotel, Simla, is aggrieved by the imposition of a fee of Rs. 10.000.00 in addition to the assessed fee on the liquor licences L. 3 L 4 and L. 5 held by them for the period 1st April, 1968 by virtue of an amendment made by the Excise and Taxation Commissioner, Himachal Pradesh exercising the powers of the Financial Commissioner under section 9 of the Punjab Excise Act, 1914 (No. I of 1914) and in exercise of the powers conferred by section 59 of the said Act the amendment taking retrospective effect from 1st April, 1968.

(2.) . The short question for consideration in this writ petition is whether the Excise and taxation Commissioner could impose the said extra levy during the currency of the financial year 1st April, 1968 to 31st March, 1969 by an amendment dated 30th October, 1968 but have retrospective effect from ist April, 1968.

(3.) It was stated by Shri C. L Kapila, leaned counsel for the respondents, that the Financial Commissioner had sent a circular letter even on 22nd March, 1968 that Rs. 10,000.00 was to be added in respect of the concerned licences for the period 1st January, 1968 to 31st March, 1969 but this, however, can have no significance because what is contended for the petitioner is that the Excise and Taxation Commissioner, exercising the delegated powers of the Financial Commissioner, had no legal authority to make the said amendment to the Rules with retrospective effect.