(1.) Heard learned counsel for the parties.
(2.) Petitioner was granted a license for running Foreign Liquor Shop at Bhatrojkhan in District Nainital. It is alleged by the petitioner that due to objection and agitation raised by the local residents at the behest of another liquor shop vendors, petitioner failed to run his shop for a period of three months w.e.f. April 2024 to June 2024.
(3.) Petitioner moved an application to District Magistrate, Nainital to grant exemption to him for payment of Monthly Minimum Guaranteed Duty of Rs.17,90,369.00 . The said application moved by the petitioner met with rejection by the respondent No.3-District Magistrate, Nainital. Feeling aggrieved by the said rejection, he preferred an appeal under Sec. 11(1) of the UP Excise Act, 1910. The appeal filed by the petitioner was also met with the same fate and rejected on 20/8/2024.