PRASHANT KUMAR SINHA Vs. MEMBER BOARD OF REVENUE

JUDGEMENT

(1.) THE petitioner seeks quashing of the order of Member Board of Revenue dated 17.10.2001 in Case No. 87 of 2001, upholding, with some modification, the order of the Excise Commissioner dated16.4.2001 in Excise Appeal No. 112/99 arising out of the order of the Collector, Nalanda dated 15.6.99 in Misc. Case No. 51/96. He also seeks a direction upon the respondents to accept payment of licence fee @ Rs. 9500/ - per month, to adjust the amount already paid viz., Rs. 92,101 / - against the total liability at the aforesaid rate i.e. Rs. 9500/ - for the period 1996 -97. The dispute relates to a liquor shop and the facts of the case are as follows.

(2.) THE petitioner took settlement of an India Made Foreign Liquor (IMFL) shop at Islampur in Nalanda district for the year 1996 -97 on payment of monthly licence fee of Rs. 23,101/ - on 24.6.96. The case of the petitioner is that he was a novice to the profession and "without considering the pros and cons of the business" had bid the said amount at the auction. Later he experienced a lot of difficulties in running the business and paying the licence fee because a large number of illegal shops were running around years the settlement did not exceed Rs. 9000/ -. In the circumstances, on 8.10.96 he filed application to surrender the licence under Section 44 of the Bihar Excise Act and finally closed the business by the end of October 1996.

(3.) THE case of the department is that the petitioner had himself on his own bid Rs. 23,101/ - at the auction against the reserve fee of Rs. 8580/ -. Before making the offer he should have assured himself about the level of consumption of foreign liquor in the area. He cannot be allowed to say that being 'novice ' to the business he had no idea about the prospects of profit and loss and thus could not be allowed to surrender the licence. Such surrender can be permitted only on payment of entire amount of licence fee under Section 44(1)(b) of the Bihar Excise Act.