INDIRA DEVI Vs. STATE OF U.P.

JUDGEMENT

(1.) This bunch of writ petitions is directed against the orders of the State Government passed in exercise of powers under Section 11(2) of the U.P. Excise Act, 1910 (herein after referred to as the 'Act'). Under the orders impugned the revisions filed by the petitioners have been rejected. Since the facts in all these cases are more or less common, Civil Misc. Writ Petition No. 1641 of 2004 (Smt. Indira Devi v. State of U.P. and others) is being treated as the leading case. The relevant facts mentioned therein are being reproduced for the purposes of deciding the controversy.

(2.) At the outset, it may be recorded that the writ petition of Smt. Indira Devi and connected matters were decided by the High Court vide order dated 4.5.2005. The orders of the State Government (Revisional Authority) were set aside and it was held that the petitioners were liable to pay the license fee only for the period up to the date their license was cancelled (i.e. 19.2.2003 in the case of Indira Devi).

(3.) Not being satisfied, the State of U.P. filed separate Special Leave to Appeals before the Apex Court which were converted in Civil Appeals, leading being Civil Appeal No. 2161 of 2007. The Civil Appeals have been allowed vide judgment dated 21.10.2009. The matter has been remitted to the High Court for decision afresh with liberty to the parties to file additional affidavits if they so desire.