SRINIVAS WINES Vs. EXCISE SUB INSPECTOR

JUDGEMENT

(1.) <FRM>JUDGEMENT_268_ALT1_1990Html1.htm</FRM> of jurisdiction to impose any penalty beyond 4-12-87. I find no force in the contention. Sub-rule (3) of Rule 25 provides that in case the bi-monthly instalment is not remitted by the due date specified in Col. (4) of the Table under sub-rule (2), the licensee may pay the instalment with late fee at the rate of Rs. 100/- per each day of delay (including intervening holiday) by the last date specified in Col. (5) of the said Table. Therefore, if the licensee chooses to pay the instalment with late fee of Rs. 100/- per each day of delay he is entitled to make such payment upto November 30th for the second instalment. Thereafter Rule 4 postulates thus :

(2.) THE writ petitioner is allowed in part. No. costs. Advocate's fee Rs. 350/-.