HANS RAJ Vs. COMMISSIONER OF EXCISE

JUDGEMENT

(1.) We are confining our decision inthis writ petition to the question whether the impugned order dated 7\17th February, 1968 was passed in violation of the provisions of sub-section (5) of Section 15 of the Punjab Excise Act. 1914 or the principles of natural justice. This order came to be passed in the circumstances hereinafter stated.

(2.) The petitioner; respondent No. 3 and respondent No. 4 are sons of late Ishar Dass. The deceased was the holder of an L-4 licence issued to him under the Act for the retain sale of liquor in a restaurant. The deceased was the sole proprietor of the Esplanade Bar and Restaurant, Chandni Chowk, Delhi. He died on or about June 2, 1946. There after, on March 14, 1947, a deed of partnership was executedbetween the petitioner and respondents 3 and 4, being the successors and heirs of the deceased, In respect of the business carried on under the style of Esplanade Bar and Restaurant. In 1948, these three persns also purchased the United Coffee House, New Delhi. In 1951, the petitioner ceased to be a partner of the business carried on in the name of Esplanade Bar and Restaurant and respondents Nos.3 and 4 ceased to be Partners in the United Coffee House, New Delhi.

(3.) The L-4 licence was discontinued on or about August 13..1956 in accordance withthe prohibition policy and in its place an L-2 licence was, it is alleged granted to Krishna Lal & Co.. The L-2 licence was for wholesale and retail sale of liquor. At this time, respondents Nos. 3 and 4 were the partners of Krishan Lal & Co. aforsaid.