Writ petition by excise license holders challenging suspension of licenses was dismissed as not pressed by petitioner upon expiry of suspension period.
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GAHC010003702022
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/180/2022
M/S SHIVA BEVERAGES PVT LTD AND ANR
HAVING ITS REGD. OFFICE AT SHIVA NIWAS, HOUSE NO.31, BYE LANE NO.1, AJANTA PATH, SURVEY, BELTOLA, GUWAHATI, DIST. KAMRUP (M), ASSAM, PIN-781028, REP. BY ITS DIRECTOR SHRI TUSHAR SINGLA.
2: TUSHAR SINGLA S/O. SHRI PRAG RAJ SINGLA R/O. SHIVA NIWAS HOUSE NO.31 BYE LANE NO.1 AJANTA PATH SURVEY BELTOLA GUWAHATI DIST. KAMRUP (M) ASSAM PIN-781028
VERSUS
THE STATE OF ASSAM AND 5 ORS REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM, EXCISE DEPTT., DISPUR, GUWAHATI-06.
2:THE COMMISSIONER OF EXCISE ASSAM HOUSEFED COMPLEX DISPUR GUWAHATI-781006. 3:THE ADDL. COMMISSIONER OF EXCISE ASSAM HOUSEFED COMPLEX DISPUR GUWAHATI-06.
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4:THE DEPUTY COMMISSIONER KAMRUP (M) GUWAHATI-01. 5:THE SUPDT. OF EXCISE KAMRUP (M) GUWAHATI-01. 6:THE OFFICER IN CHARGE M/S SHIVA BEVERAGES PVT. LTD. OFFICE OF THE JOINT COMMISSIONER OF EXCISE ASSAM (EIB) HOUSEFED COMPLEX DISPUR GUWAHATI-06
Advocate for the Petitioner : MR. K N CHOUDHURY
Advocate for the Respondent : GA, ASSAM
BEFORE
HON’BLE MR. JUSTICE MANASH RANJAN PATHAK
O R D E R
08-06-2022
Heard Mr. K. N. Choudhury, learned Senior counsel assisted by Mr. D. J. Das, learned counsel for the petitioners and Mr. K. P. Pathak, learned Standing counsel, Excise Department for the respondents.
Petitioner No.1, M/s Shiva Beverages Private Limited, a company and a licence holder of Bottling of potable foreign liquor and compounding and blending for a bonded Warehouse and also for the wholesale vend of foreign liquor since 2014, whereas, petitioner No.2 is one of the Director of said petitioner No.1 Company.
Petitioner company had its manufactory at Tetelia, Gandhinagar, Khetri under Sonapur Revenue Circle, which was subsequently shifted to the present location at Thakurbari Kendubam, Demoria, Khetri, Kamrup (Metro), Assam with due approval of the Government on 02.09.2015 and the licence of the petitioner was renewed for
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the year 2021-2022.
During an inspection carried out on 09.12.2021 by the personnel of the Excise Department of Kamrup District, some quantity of IMFL/Beer for sale in other States, fake holograms, levels, bottles corks etc., were found in the premises of M/s Shiva Bottles Pvt. Ltd. (Shiva Group of Industries) at Patarkuchi, Kamrup (Metro) along with fake seal of officer-in-charge of Shiva Beverages Pvt. Ltd., authorised signatory and Director of Shiva Beverages Private Limited, partially burnt documents of permits, labels etc.
The licencee of M/s Shiva Beverages Private Limited i.e., Tushar Singla is the son of Prag Raj Singla, who is the Director of M/s Shiva Bottles Private Limited and as such, both the industries belong to the members of the same family and therefore, are interrelated parties and entities.
Considering all these, the Superintendent of Excise vide No.KXL.10/20142015/1064 dated 11.12.2021 issued show-cause notice to the petitioners as to why punitive action should not be initiated against them directing them to submit their replies within three days.
Further, the Commissioner of Excise, Assam and the licencing authorities vide No.III-47//2014-2015/266 dated 20.12.2021 issued show-cause notice to the petitioners towards cancellation of licence for wilful violation of the provisions of the Assam Excise Act, 2000 and Assam Excise Rules, 2016 as it prima facie committed act with malafide intention for wrongful gain, for which liable for offences under the said 2000 Act and 2016 Rules, directing it to submit his written reply within a period of five days from the date of issuance of the said notice.
It is to be noted herein that after such inspection carried out on 09.12.2021, the licence premises of the petitioners were sealed and those premises remained closed since 10.12.2021.
Challenging those two show cause notices, the petitioner has preferred this writ petition on 05.01.2022, wherein, the Court by order dated 11.01.2022 while issuing notice to the respondents fixed the date of hearing with regard to the said showcause notices on 28.01.2022, observing that after hearing the respondent
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authorities in the Excise Department would be at liberty to take any decision as deem fit in accordance with law, observing further that till the next date, the said decision shall not be given effect.
Pursuant to the same and after hearing the petitioners, the Commissioner of Excise, Assam and the licencing authorities vide Order No.III-47//2014-2015/314 dated 26.04.2022 in exercise of the power conferred under Section 30 of the Assam Excise Act, 2000 suspended seven licences of the petitioner No.1 Company for a period of six months w.e.f., the issuance of the said order observing that same shall be subject to the outcome of the present writ petition.
By the said order dated 26.04.2022 the Commissioner of Excise, Assam suspended (i) IMFL Compounding and Blending Licence, (ii) Bottling of IMFL Licence, (iii) IMFL Bonded Warehouse Licence, (iv) IMFL Wholesale Warehouse Licence, (v) Country Spirit Bottling Licence, (vi) Reduction of ENA Licence and (vii) Country Spirit Bonded Warehouse Licence of petitioner No.1 company, namely, M/s Shiva Beverages Private Limited.
By order dated 02.06.2022, the Court directed the respondents in the Excise Department to apprise the Court as to whether the period of six months in terms of the said order dated 26.04.2022 issued by the Commissioner of Excise, Assam can be considered to be given effect from the date of sealing of petitioners unit i.e., 10.12.2021 and/or from the date of issuance of the notice to the petitioners on 20.12.2021 or not, fixing the matter today.
Mr. K. P. Pathak, learned Standing counsel, Excise Department today placed the written communication No.III-47//2014-2015/320 dated 07.06.2022 of the Additional Commissioner of Excise, Assam (in-charge) stating that the period of six months in terms of the Order No.III-47//2014-2015/314 dated 26.04.2022 issued by the Commissioner of Excise, Assam can be considered to be given effect from the date of issuance of the notice to the petitioners on 20.12.2021.
In terms of the said communication dated 07.06.2022, noted above, the suspension period of six months of seven licences of the petitioner No.1 Company as per order dated 26.04.2022 of the Commissioner of Excise, Assam would come to an
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end on 19.06.2022.
Considering the above, as the suspension period of the petitioner No.1 Company is going to expire very shortly on 19.06.2022, Mr. Choudhury, learned Senior counsel on instruction, is not willing to press this writ petition.
Accordingly, this writ petition stands dismissed, being not pressed.
JUDGE
Comparing Assistant
M/s Shiva Beverages Private Limited
Tushar Singla
The State of Assam
Commissioner of Excise Assam
Manash Ranjan Pathak
As recorded by the court registry
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