(1.) Heard Sri V.K. Singh, learned senior counsel assisted by Sri Murtuza Ali, learned counsel for the petitioner and Sri A.C. Tripathi, learned standing counsel for the State.
(2.) Originally, the present petition was filed seeking quashing of the order dated 05.02.2020 passed by Additional Excise Commissioner (Administration) Uttar Pradesh, in Excise Appeal No. 95 of 2019 (Sandeep Singh Versus Collector/Licensing Authority and Another) as well as the order dated 30.10.2019 passed by the Collector/Licensing Authority Fatehpur cancelling the country liquor shop license of the petitioner - at village Majhenpurwa, District Fatehpur. Upon amendment, the petitioner has also challenged another order dated 17.06.2020 passed by Additional Excise Commissioner (Administration) Uttar Pradesh. At the outset, it may be noted that the order dated 17.06.2020 was passed with reference to the other country liquor shop license of the petitioner at Village Gehrukheda. That controversy has been dealt with a separate order passed in Writ-Tax No. 277 of 2020 decided on 19.01.2021. Therefore, the challenge raised in the present petition to the aforesaid order dated 17.06.2019, is misconceived. It is accordingly rejected.
(3.) Undisputedly, for the Excise Year 2018-2019, the petitioner held two country liquor shop excise licenses. One for his shop at village Gehrukheda (hereinafter referred to as the "Gehrukheda license) and another for his shop at village Majhenpurwa (hereinafter referred to as the "Majhenpurwa license"). Vide order dated 25.3.2019, the Gehrukheda license of the petitioner was suspended, arising from the facts noted during an inspection dated 23.3.2019. Then, vide order dated 28.05.2019, the licensing authority proceeded to cancel both the licenses of the petitioner without any prior notice proposing to cancel the Majhenpurwa license. The order dated 28.05.2019 gave rise to two separate appeals being Excise Appeal No. 31 of 2019 (for Gehrukheda license) and Excise Appeal No. 32 of 2019 (for Majhenpurwa license). By order dated 10.08.2019, the appeal authority allowed the Excise Appeal no. 32 of 2019 and remitted that matter to the licensing authority after taking notice of the ground of challenge that no show cause notice had been issued to the petitioner before cancelling that license. Yet, the appeal authority left it open to the licensing authority to issue a fresh show cause notice in that regard. No challenge was raised to that order. It attained finality.