MANIK MAJUMDER Vs. STATE OF TRIPURA

JUDGEMENT

(1.) The petitioner has prayed for the following reliefs:

(2.) Learned counsel for the State clearly concedes that the Commissioner of Excise, Government of Tripura, failed to independently exercise his authority in deciding the petitions in questions, more so, in terms of the directions issued by this Court vide order dtd. 23/11/2018 passed in W.P. (C) No.879 of 2018 along with connected matters titled as Sri Manik Majumder v. The State of Tripura and others.

(3.) No doubt, the Officer refers to the opinion of the Law Department but then he ought to have applied his mind while rejecting the petitioner's representation. We notice that the Officer has simply quoted the opinion of the Law Department without further adding anything of its own. This is in our considered view, is total non-application of independent mind. As such, on this short ground alone, impugned letter dtd. 15/12/2018 passed by the Commissioner of Excise, Government of Tripura is quashed and set aside with the matter being remanded back to the authority for consideration afresh.