NARENDRA SINGH BHANDARI Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) These Batch of writ petitions have been preferred challenging the demand notices issued to petitioners on account of short lifting of Monthly Guarantee Quota (MGQ). In some writ petitions, the loss of revenue in terms of excise duty, import duty and permit fee has been demanded, whereas in other set of writ petitions apart from the demand of loss of revenue, penalty has also been imposed.

(2.) Since the issues involved in all these writ petitions are common, the same are being disposed of by this common judgment.

(3.) The case of the petitioners as stated in the writ petitions is that they were allotted the retail liquor shops in pursuance of the sale notifications advertised in different financial years by the Deputy Commissioners of the concerned District in the State of Jharkhand. During the license period, there was some short fall in lifting of the MGQ. After the end of the license period, the petitioners demanded refund of the security money in as much as neither there was any outstanding dues of the department against them nor their licenses were cancelled. However, the respondents refused to refund the security deposit of the petitioners, rather impugned demands were raised on the alleged ground of nonlifting of MGQ.