MANJU MAJUMDAR Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mr. SP Choudhury, learned counsel for the petitioner and Mr. KP Pathak, learned standing counsel for the authorities in the Excise Department of the Government of Assam.

(2.) The petitioner was issued an IMFL "ON" License for operating an IMFL "ON" shop at Hailakandi. The Superintendent of the Excise Department, Hailakandi on 14.07.2015 passed an order that the IMFL "ON" shop of the petitioner be locked. It is stated that the reason as to why the order of locking the IMFL "ON" shop of the petitioner was passed was that although the license granted was for IMFL "ON" license, but the petitioner was also functioning as an IMFL "OFF" shop and therefore, had violated the provisions of Section 31(1)(b) read with Section 30 of the Assam Excise Act, 2000. The order dated 14.07.2015 was assailed by the petitioner in WP(C) No. 6606/2015. In the said writ petition, an order dated 21.12.2018 was passed, whereby a view was taken that the provisions of Section 31(1)(b) of the Assam Excise Act, 2000 empowering the Excise Department to cancel a license without serving any noting appeared to be a draconian measure. Accordingly, notice was issued to the learned Advocate General, Assam as regards the validity of Section 31(1) (b) of the Assam Excise Act 2000. Consequent thereof, an interim order dated 21.12.2018 was also passed by which, the respondent Excise Department was directed to allow the petitioner to operate the IMFL 'ON' shop.

(3.) In the aforesaid circumstances, a notice dated 14.01.2019 was issued by the Superintendent of Excise Department, Hailakandi requiring the petitioner to deposit the arrear outstanding renewal fees with effect from 14.07.2015. The said notice of 14.01.2019 requiring the payment of the arrear outstanding renewal fees is being assailed in this writ petition.