RAJEEV V K Vs. ASSISTNAT EXCIS COMMISSIONER

JUDGEMENT

(1.) Exercising authority under Section 67E of the Abkari Act, hereinafter referred to as the Act , the second respondent issued Ext.P3 order on 28-2-2002, setting aside Ext.P2 order of confiscation passed by the first respondent. On 27-11 -2002, the third respondent Excise Commissioner issued Ext.P4 show cause notice proposing to invoke the sua motu revisional power under Section 67F of the Act. Following that, the impugned Ext.P6 order was issued on 31-12-2002, setting aside the appellate order.

(2.) Leaving aside the challenge to the decision on its merits based on facts, it is argued by the learned Counsel for the petitioner that Ext.P4 show cause notice is issued only after the period of limitation fixed for the suo motu action under Section 67F. He, accordingly, argued that the impugned order is without jurisdiction and is hence void.

(3.) Per contra, the learned Government Pleader, relying on the counter affidavit, argued that the word may occurring in Section 67F indicates that the Commissioner can take action even after expiry of 30 days. It is further argued that the Commissioner has taken the impugned action not of his own motion, but on the file being sent by the authority which passed the appellate order and hence, the prescription as to time limit, in Section 67F does not apply.