RIGA SUGAR Vs. STATE OF BIHAR

JUDGEMENT

(1.) Petitioner has prayed for the following relief(s):

(2.) The short point which arises for consideration is as to whether the authority passing the impugned order dtd. 24/11/2015 vide letter No.3556, was empowered under the provisions of Bihar Excise Act, 1915 (hereinafter referred to as the Act) to pass such an order or not.

(3.) It is not in dispute that the impugned order dtd. 24/11/2015 was passed by Excise Commissioner, Bihar, Patna vide No.3556 (Annexure-6). Also, it is not in dispute that under the Statute, i.e. Sec. 42 of the Act, the authority prescribed by the Government who granted the licence, was the Collector and not the Commissioner. It is under these circumstances, we are inclined to interfere and remand the matter afresh to the authority prescribed, i.e. the Collector, who had granted the licence.