BHILAI HOLDINGS PRIVATE LTD. Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) This writ petition is under Article 226 of the Constitution of India whereby and whereunder the Assistant Commissioner of Excise, Dhanbad has issued notice to the petitioner to deposit certain amount as contained under Memo Nos. 1002 dated 09.05.2017, 992 dated 09.05.2017, 955 dated 06.05.2017 and 1025 dated 24.05.2017 on account of the fact that the petitioner has failed in hundred percent lifting of country liquor, foreign liquor and beer causing loss to the State exchequer.

(2.) Learned counsel for the petitioner has raised similar issues assigning the reason for not lifting as per the required quota fixed for the foreign liquor shops, by denying the said demand issued by the State authorities.

(3.) Ms. Sneh, learned A.C. to Sr. S.C.-II appearing for the State respondent, has submitted by referring to the sale notification as per the Form 127 (Ka) which contains the provision under Condition No. 29 that in case of violation of any of the terms and conditions of the sale notification it will be treated to be violation of the terms of license and for such violation appropriate action is required to be taken as stipulated under Section 42 of the Bihar and Orissa Excise Act, 1915, (The Act, 1915), therefore, her submission is that whether the petitioner has not been able to lift for few any valid, reason the same is to be assessed by the competent authority for its determination which is not possible to be adjudicated by this Court under Article 226 of the Constitution of India.