GANGA PRASAD Vs. ZILA ABKARI ADHIKARI BANDA

JUDGEMENT

(1.) THIS writ petition has been filed by Ganga Prasad under Article 226 of the Constitution challenging the validity of the proceedings proposed to be taken by the respondents for recovering certain amounts from him as land revenue.

(2.) THE facts leading up to this petition can briefly be stated as under: THE petitioner obtained THEka of Deshi Sharab at Kalinjar, Banda, for the years 1970-71 and 1971-72. One of the conditions of the auction was that the petitioner shall take at least 430 litres per month of Deshi Sharab for sale at his shop and that, in case he failed to lift the aforesaid quantity of liquor, he would have to pay as compensation an amount equal to the excise duty leviable on the unlifted quota. It appears that the petitioner failed to lift the aforesaid quantity of liquor from the warehouse during the periods 1970-71 and 1971-72. THE District Excise Officer, Banda, therefore, sent a notice to him on 15-3- 1972 for the recovery of Rupees 1,442.20 for the year 1970-71 and a letter dated 11th May, 1972 for recovery of Rs. 186 for the year 1971-72 as arrears of land revenue. Aggrieved against the aforesaid notices and the action proposed thereunder, the petitioner filed the present writ petition.

(3.) IN the case of Excise Commr., U. P. V. Ram Kumar (AIR 1976 SC 2237) the impugned clauses of the licence came up for consideration and the Supreme Court, placing reliance on an earlier decision in Bimal Chandra Banerjee v. State of M. P. (AIR 1971 SC 517) held (at p. 2241 of AIR): " We have, therefore, not the slightest hesitation in holding that the demand made by the appellants though disguised as compensation, is in reality a demand for excise duty on the unlifted quantity of liquor which is not authorised by the provisions of the Act." IN view of the above rule laid down by the Supreme Court, it must be held that the impugned condition of the licence in the instant case also was invalid and unenforceable.