OM TRADERS Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) By this petition, the petitioners have challenged the order passed by the Collector of Kolhapur, State Excise Department, Kolhapur, by which the petitioners have been directed to pay privilege fees at a certain rate. Aggrieved by the order of the Collector, the petitioners preferred an appeal before the Commissioner of State Excise, Maharashtra, which has been dismissed. That order has also been challenged in the present petition.

(2.) The undisputed facts in the present petition are as follows:

(3.) It appears that, thereafter the premises of the petitioners were inspected by the Deputy Commissioner (Assessment) and he submitted a report. The Collector thereafter issued demand notice dated 26.2.1993 raising a demand on the petitioners for payment of a sum of Rs. 15,000/- by way of licence fees. The Collector directed the petitioners to pay Rs. 13,500/- as the petitioners had already paid Rs. 1500/-. The demand notice states that since the Deputy Commissioner (Assessment) was of the view that there was no specific provision for transfer of the premises from one site to another, the transfer had to be treated as the grant of a new F.L-1 licence after surrendering the original.