JEETPAL SINGH Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) Petitioner was granted license for retail sale of Indian Made Foreign Liquor in District Rudraprayag in the year 2014. According to him, his shop remained closed from last week of July, 2014 to November, 2014 on account of agitation by residents of the locality where petitioner's shop was shifted and, thereafter, on account of oral sealing order passed by Collector, Rudraprayag. The sealing order was subsequently set aside by this Court vide judgment dated 22.09.2014 passed in WPMS No. 2186 of 2014, however, petitioner was made to deposit Monthly Minimum Guarantee Duty for the aforesaid period also.

(2.) According to the petitioner, since he could not run the shop during aforesaid period due to agitation by the residents of the locality where he was asked to shift his shop, therefore, he had no liability to pay Monthly Minimum Guarantee Duty and amount deposited by him as duty deserves to be refunded.

(3.) Per contra, learned Additional Advocate General submits that, under the terms and conditions of the license, petitioner is liable to pay Monthly Minimum Guarantee Duty, whether he made retail sale of Foreign Liquor or not.