SHANTI DEVI Vs. EXCISE COMMISSIONER U P ALLAHABAD

JUDGEMENT

(1.) THE petitioner is aggrieved by issuance of the recovery certificate by the Collector, Jalaun through the Collector, Hamirpur, for realization of an amount of Rs. 11,500/- from her. This amount is alleged to be in respect of the licence which the husband of the petitioner, Sri Karan Singh, held along with one Nawab Singh of village Gopalpura, district Jalaun for the period between 1st April, 1976 and 31st March, 1977.

(2.) IT appears that the husband of the petitioner died of heart attack on 23rd April, 1976 and thereafter the liquor shop continued to be run by the co-licensee Sri Nawab Singh alone. After the death of her husband the petitioner by means of her communication dated 6th July, 1976, a true copy whereof is annexure I to the petition informed the Excise Commissioner, Jhansi Division, Jhansi that she was not interested to have the licence in her name in place of her husband. Through the said communication the petitioner also prayed for removal of her name from the licence. Inspite of this communication a notice dated 3rd September, 1976 was issued to the petitioner calling upon her to pay the amount of Rs.11,500/- towards part of the fee in respect of the licence held by the husband of the petitioner. The petitioner replied the aforesaid notice on 14th September, 1976 and in her reply it was again reiterated that she was not interested to have the licence in place of her husband and her husband having died shortly after the grant of the licence i. e. on 23rd April, 1976, she could not be held liable to pay the amount demanded from her. Notwithstanding this the recovery proceedings were initiated. Hence this petition.

(3.) IN paragraph 5 of the counter-affidavit filed on behalf of the respondents nos. 1, 2 and 3 it has been very fairly conceded that the liability, if any, in respect of the period subsequent to the death of the husband of the petitioner will be of the co-licensee, viz. Nawab Singh and not of the petitioner.