HARA RAM BHAROTI Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mr. S. Borthakur, learned counsel for the petitioner. Also heard Mr. K. P. Pathak, learned Standing Counsel for the Excise Department, State of Assam and Mr. R. Talukdar, learned counsel for the respondent No. 3.

(2.) The petitioner is a licensee under Rule 82 and 83 of the Medicinal and Toilet preparations (Excise Duties) Rules, 1956 for possession of Rectified spirit. Such license was issued in favour of the petitioner on 13/12/2011 by the Commissioner of Excise, Assam vide order No. III.115/2003-04/301. Subsequently, by another order dtd. 15/12/2011, the Commissioner of Excise, Assam also issued a license in favour of the petitioner to manufacture medicinal and toilet preparation.

(3.) Thereafter on 21/6/2017, the Collector cum Deputy Commissioner, Tinsukia i.e. respondent No. 3 had issued the order purportedly in exercise of power conferred upon him under Sec. 30(1)(c) of Assam Excise Act, 2000, suspending the license of the petitioner with immediate effect. By the said order, the petitioner was directed to show cause within 30 (thirty) days as to why the license of the petitioner should not finally be cancelled from the date of receipt of his order.