PADMABATI JENA Vs. STATE OF ODISHA

JUDGEMENT

(1.) The petitioner, by means of this writ petition, seeks to quash the letter dtd. 16/12/2021 under Annexure-6 issued by opposite party no.1-Secretary to Govt. of Odisha, Excise Department, Bhubaneswar in cancelling the license of South City IMFL Hotel 'ON' Shop at Bhagabanpur Industrial Area, Tamando in the district of Khurda for the year 2021-22; and further to issue direction to the opposite parties to consider renewal of the license of South City IMFL Hotel 'ON' shop for the current excise year.

(2.) The brief facts, which led to filing of this writ petition, are that the petitioner was issued with IMFL 'ON' shop license in respect of Hotel South City (with Lodging) on 7/4/2021 by opposite party no.4-Superintendent of Excise, Bhubaneswar with validity from 1/4/2021 to 30/4/2021 on payment of license fee of Rs.2,00,000.00 through challans dtd. 6/4/2021 and the currency of the said license was extended up to 30/9/2021. Apart from that, the petitioner has also deposited license fee of Rs.3,00,000.00 through chalans dtd. 9/9/2021 after adjustment of relaxation amount of Rs.2,25,000.00, which was deposited in the excise year 2020-21 towards license fee for the year 2021-22.

(3.) Mr. D. Panda, learned counsel appearing for the petitioner vehemently contended that cancellation of the South City IMFL 'ON' shop license of the petitioner for the year 2021-22 under Sec. 47 of the Odisha Excise Act, 2008, vide order/letter dtd. 16/12/2021 under Annexure-6, cannot be sustained in the eye of law, as the same was issued/passed without assigning any reason and without any notice in writing and without offering an opportunity of hearing to her, as required under Sec. 47 (4) of the Odisha Excise Act, 2008 and without following the principle of natural justice. It is further contended that on the requisition of Tamando Police dtd. 11/10/2021 under Annexure-3 that the Bar was used to open till late night and dance bar room is too small and the licensee was allowing huge congregation violating the terms and conditions of license and COVID guidelines are totally incorrect and baseless. As such, no enquiry has been conducted by the Excise Officials as well as opposite party no.4 to know about the correctness of the allegations, but, basing on the false allegations of Tamando Police, opposite party no.4 issued show cause notice dtd. 16/10/2021 under Annexure-4, and the opposite party no.1, without giving any opportunity of hearing to the petitioner, passed the order impugned cancelling the license of South City IMFL Hotel 'ON' shop, which cannot be sustained in the eye of law. It is further contended that opposite party no.1 could have compounded the alleged offences, as provided under Sec. 75 of Odisha Excise Act, 2008, as first offence, by imposing fine under Sec. 64 (c) of the Odisha Excise Act, 2008 for breach of any regulatory/license conditions and operation of 'ON' shop against COVID guidelines, as in similar circumstances the Excise Commissioner, Odisha, Cuttack, vide order dtd. 12/8/2020 in Excise Appeal Case Nos.2, 3, 4, 5, 6 and 7 of 2020 allowed revival of licenses. It is further contended that as per the excise law in vogue, the State Government in Excise Department is the competent authority and has jurisdiction to issue show cause notice and decide cancellation of license, as per Sec. 47 of the Odisha Excise Act, 2008. But, in the present case, opposite party no.4, by order of opposite party no.3-Collector, Khurda, being not the competent authority and without any jurisdiction, issued show cause notice dated l6.10.2021 under Annexure-4, whereby opposite party no.1 has taken decision illegally for cancellation of license of the petitioner without issuing show cause notice, as per Sec. 47 (4) of 2008 Act. Therefore, it is contended that the order/letter dtd. 16/12/2021 under Annexure-6 issued by opposite party no.1 cancelling the license of the petitioner cannot be sustained in the eye of law and consequentially seeks for quashing of the same.