BENOY BHUSAN DAS Vs. STATE OF TRIPURA

JUDGEMENT

(1.) The above three writ petitions which involve same question of law and similar question of facts are proposed to be disposed of by this single judgment.

(2.) The petitioner in W.P. (C) No. 172 of 05 is a licensee for retail vending of foreign liquor since 19.4.88 when the Collector of Excise, North Tripura (third respondent herein) issued the licence for the first time on deposit of Rs. 3,000/- being the annual fee payable in advance. Since that date, the license has been renewed every year without break with increased deposit of licence fee. For the year 2004- 05, the petitioner deposited Rs. 1,31,800/- as license fee as per direction of the said respondent. The liquor shop of the petitioner has been entered into the Excise register as Dharmanagar foreign liquor shop No. 2. By memorandum dated 15.3.04, all the 20 foreign liquor licencees in the North Tripura district were directed by the third respondent to ensure collection of Excise revenue as per target laid down in the memorandum at Annexure-P/4. For the shop of the petitioner, the target was Rs. 73 lakhs for the year 2004-05 and it was the highest target among the 20 shops. The petitioner not only achieved the said target but far exceeded the same by collecting Rs. 78,76,230/- during the said financial year. It was indicated in the memorandum dated 15.10.04 (Annexure-P/4) that any shortfall in revenue collection would draw dissatisfaction of the authority at the time of their subsequent renewal of licence. These workings in the said memorandum gave rise to a reasonable and legitimate expectation that on achieving the target the license would be renewed. But the hopes so generated by the said memorandum were belied when by memorandum dated 30.3.05 (Annexure-P/6), the Commissioner of Taxes (second respondent herein) informed the Collector of Excise, North Tripura (third respondent herein) that the State Government have decided to invite fresh tenders for settlement of Dharmanagar foreign liquor shop Nos. 1, 2 and 3 and Salema foreign liquor shop. The collector, Excise was directed to take steps for floating tenders for settlement of those foreign liquor shops and to allow the licencees of those shops to continue for a further period of three months with effect from 1.4.05. This was followed by a memorandum dated 4.4.05 (Annex- ure-P/7) issued by the third respondent declaring the decision of the Government to invite fresh tender for settlement of Dharmanagar foreign liquor shop Nos. 1, 2 and 3 for the year 2005-06 and at the same time, renewing the said licences for three months only with effect from 1.4.05 after realisation of proportionate license fee at the last year's rate for stock clear- ance. These decision of the State Government expressed in Annexures-P/6 and P/7 for settlement of only three shops by inviting tender have been impugned in the present writ petition on the ground of discrimination as all other 17 foreign liquor shops in the North Tripura district who were initially granted licence by selection, as has been done in the case of the petitioner, have been favoured with renewal of licence without switching over to tender method.

(3.) The petitioner in W.P. (C) No. 164 of 05 is the licencee of the Dharmanagar foreign liquor shop No. 1 since 1992-93 and his licence has been renewed every year without any break. Like the all the licence holders in the North Tripura district he was granted licence by selection method and every year he has paid licence fees at increased rate. By memorandum dated 15.10.04 (Anneseure-P/4),he was also required to achieve a target of Rs. 25 lakhs for the year 2004-05 and he almost achieved the target. He was also given to understand by the said memorandum that any shortfall in revenue generation shall draw dissatisfaction of the authority at the time of renewing of license. His griewance is also same that he has been picked up like the licencee of Dharmanagar foreign liquor shop Nos. 2 and 3 for the lender method while all other 17 licencees appointed by selection method have been favoured with renewal of license even though they have not achieved the target fixed for them by the said memorandum.