PARVEEN KUMAR Vs. STATE

JUDGEMENT

(1.) IN this petition Govt. Order No. 176 -F of 1994 dated 20 Oct. 1994 has been challenged by the petitioner as being ultra -virus the provisions of Excise Act 1958 (1901 A.D] and the Jammu & Kashmir Liquor License and Sale Rules, 1984 issued vide notification SRO 679 dated 13.12.1984. It is contended by the learned counsel for the petitioner that the Government has no power and jurisdiction to issue the impugned order because it runs counter to the letter and spirit of the Act and the Rules. It is also contended that by issuing the impugned order the Government has usurped the power of Excise Commissioner. According to Mr. Goni, the Government lacked inherent jurisdiction, power and authority to issue the impugned order.

(2.) FOR facility of reference it shall be profitable to reproduce the text of the impugned order which reads thus: - "GOVERNMENT OF JAMMU AND KASHMIR, FINANCE DEPARTMENT. Subject: - Issuance of Bar Licences. Govt. Order No. 176 -F of 1994 Dated 20.10.1994 In exercise of the powers conferred in Section 20 of Excise Act, 1958, it is hereby ordered that the authority for issuance of Bar/OFF Licences in the State will vest with the State Government in the Finance Department. Any licence issued during the current financial year by authority other than the Finance Department shall have to be authenticated by the Finance Department. To this extent any delegation given to the Excise Commissioner shall be deemed to have been withdrawn. By order of the Government of Jammu and Kashmir, Sd/ - (Sushma Choudhary) Commr/Secretary to Govt. Finance Department."

(3.) AS is apparent, the order has been issued in the exercise of the power vested in the Govt. under section 20 of the Excise Act. It shall be desirable to notice the contents of the section for its proper appreciation. Section 20 reads thus: - "20. (1) Every licence or permit granted under this Act shall be granted : - (a) on payment of such fees (if any), (b) for such period, (c) subject to such restrictions and on such conditions, and (d) shall be in such form and contain such particulars, as the Government may direct, either generally or in any particular instance, in this behalf. (2) The Government may, by order, delegate all or any of its powers under sub -section (1) to the Commissioner subject to such conditions, if any as be specified in the order."