JIVATRAM GANGADAS MIHANI Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) BY the present writ petition, the petitioner assailed order dated 1-4-2004 passed by the Collector, Buldana, confirmed by Commissioner of State Excise on 21-10-2005 and also confirmed by respondent no. 1 - Hon'ble Minister on 5-7-2006. FACTS :

(2.) THE petitioner holds FL-II licence as sole proprietor of M/s. J. G. Mihani Wine shop. There is one more licence, namely, CL-II licence, issued in the name of wife of petitioner with partnership firm, namely, M/s. Vishal Liquors. Vishal Liquors, in a raid that was conducted by the State Excise Department, was found to have evaded the duty payable i. e. Rs. 46,11,394. 80 i. e. on a licence in the name of wife of petitioner, namely, Smt. Pushpadevi. A criminal case was registered against her as well as the petitioner because the petitioner was on "nokarnama" actually conducting the shop m/s. Vishal Liquors in the name of his wife. Since her licence was initially suspended and thereafter cancelled for the said evasion of duty, she filed proceedings and one is pending in this court in W. P. No. 4962/2006. The Collector, buldana made an order on 1-4-2004 in respect of the licence of the petitioner i. e. FL-II licence, suspending the same on a ground that the petitioner and Smt. Pushpadevi being husband and wife were the members of the same family unit and M/s. Vishal Liquors owned by Smt. Pushpadevi did not pay the huge excise duty due to the Government and so also the petitioner failed to pay the said duty despite demand from him. Feeling aggrieved by this order, the petitioner preferred appeal before the commissioner of State Excise which came to be dismissed on 21-10-2005. Thereafter, a revision that was filed by the petitioner before the Hon'ble Minister (State Excise) was also dismissed by the concerned Hon'ble Minister. Hence, this writ petition.

(3.) ADVOCATE S/shri. Deepak Gupta and P. C. Madkholkar appearing for petitioner made the following submissions :