ABHISHEK DAHIYA Vs. STATE OF TRIPURA

JUDGEMENT

(1.) These petitions arise in common background. The petitioners have challenged an order dated 29.07.2020 passed by the Collector of Excise, West Tripura rejecting the request of the petitioners for exemption from payment of license fee for the period during which the petitioners' liquor shops remained closed under orders passed by the respondents on account of spread of Covid-19 virus across the country. Further request of the petitioners is to adjust the license fee already paid for the first and second quarter of the license period towards the fee payable for the next quarters.

(2.) Facts being substantially similar in all petitions we may record them as narrated in WP(C) No.723 of 2020. Petitioner is an individual. In the month of January, 2020 the State authorities initiated the process for issuance of licenses for running shops for sale of foreign liquor and country liquor in West Tripura and Sepahijala districts. The petitioner submitted his bid for Ranirbazar country liquor shop in West Tripura district and Bishalgarh New Market foreign liquor shop in Sepahijala district. The bid of the petitioner was accepted for both locations. Under an office memorandum dated 31.03.2020 the Collector of Excise, West Tripura conveyed to the petitioner acceptance of the bid for the said two locations for the financial year 2020-21 to 2022-23. This memorandum also provided the breakup of the license fee payable every quarter during this period. The petitioner also deposited the license fee for a quarter and 20% of the bid amount by way of security deposit as required by the authorities, however, somewhat belatedly on account of the Corona pandemic and consequential lockdown orders issued by the Government of India.

(3.) The petitioner would point out that Secretary, Ministry of Home Affairs, Government of India had issued an order dated 24.03.2020 in exercise of powers under the Disaster Management Act, 2005 imposing nationwide restrictions on movement of citizens and goods in view of the spread of coronavirus. These lockdown restrictions were continued from time to time.