KOTAHWALAS EXPORTS (P) LTD. Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) A challenge has been made to the recovery notices dated 02.01.2013 and 15.01.2013, issued by the District Excise Officer, Jaipur requiring the petitioner -Company to pay differential licence fee in respect of a bar licence obtained by the petitioner -Company for its hotel on the ground that while the bar licence was issued for the hotel under the general category, the petitioner -Company's hotel was advertised on certain websites as also the Directory of the Rajasthan hotels as a star category hotel for which a differential and highest bar licence fee was payable. At the outset, Mr. J.P. Goyal with Mr. Aditya Sharma, appearing for the petitioner -Company submits that the recovery notices dated 02.01.2013 and 15.01.2013 are wholly without jurisdiction inasmuch as, as per the State Government's notification dated 31.01.2012, mentioned in the letter dated 18.12.2012 issued by the Excise Department itself levy of bar licence fee in terms of Rule 3(3) of the Rajasthan Excise (Grant of Hotel Bar/Club Bar, Restaurant Beer Bar Licences) Rules 1973 is payable only in the event of the category of the hotel seeking or which has sought a bar licence and/or has been indicated as a star category hotel on the following websites i.e. cleartrip.com, yatra.com, makemytrip.com, expedia.com. Sr. Counsel submits that it is not the case of the Excise Department that the petitioner -Company's hotel has been advertised as a star category on any of the aforesaid websites.

(2.) MR . R.B. Mathur, appearing for the Excise Department, submits that in view of the submissions of the counsel for the petitioner -Company rather than address the merits of the case as laid before this Court, the petitioner -Company should be first required to make a representation to the Excise Department with reference to the notification dated 31.01.2012. Thereupon, the counsel submits, the District Excise Officer will pass a reasoned and speaking order on the said representation meeting the objections of the petitioner -Company to the demand for enhanced bar licence fee as a star hotel.