MANASN BARBORA Vs. STATE OF ASSAM

JUDGEMENT

(1.) This writ application has been filled against the order dated 7/2/91 passed by the Assam Board of Revenue holding that an appeal is maintainable Under Section 9 (1) of the Assam Excise Act with regard to an order dated 18/6/90 passed by the Deputy Commissioner, Golaghat issuing Foreign Liquor retail off license at Dergaon.

(2.) Before we proceed further let us have a look at Rule-272 (2) of the Assam Excise Rules, that is quoted below :- 272 (2) - Subject to R. 189. Licenses for retail sale of foreign liquor for consumption 'on' or 'off" the vendor's premises shall be granted by the District Collector with the previous sanction of the State Government.

(3.) Rule 339 is quoted below :- 339. An appeal against the order of the Excise Commissioner, a District Collector, a Collector other than a District Collector shall lie to the Assam Board of Revnue."