Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Foreign Liquor Rules: Rule 13A(5) proviso - Excise Licence - Renewal of licence subject to payment of abkari arrears due to Government - Firm having FL-3 licence to run a bar in its hotel- Reconstitution of firm on entry of a new partner - Subsequent request of appellant firm for renewal of its FL-3 licence - |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Foreign Liquor Rules: Rule 13A(5), proviso - ExciseLicence - Renewal of licence subject to payment of abkariarrears due to Government - Firm having FL-3 licence torun a bar in its hotel- Reconstitution of firm on entry of a newpartner - Subsequent request of appellant firm for renewalof its FL-3 licence - Rejected on the ground that one of thepartners had conducted abkari business earlier and incurreddues to the Government which had further grown on accountof interest and until 50% of abkari arrears pending at the timeof renewal of licence was cleared, the licence could not berenewed -Appellant filed writ petition - High Court from timeto time granted renewal of licence on condition of partpayment of arrears totalling Rs.50 lacs in addition to licencefees - Writ petition was ultimately dismissed on the groundthat one of the partners had suffered disqualification - In theinstant appeal, I.A. filed seeking return of Rs. 50 lacs in viewof the fact that the Government declared an Amnesty Schemewherein if the other conditions were satisfied, a lump sumpayment of 75% of principal dues could be sufficient to waivethe remaining principal as well as penalty and interest -Taking advantage of scheme, the defaulting partner paid75% of the principal amount- On the basis of such payment,this Court ordered refund of Rs. 50 Lacs from the concernedauthority but on furnishing of required security - Held:Appellant is not entitled to receive refund of Rs. 50 Lacs onaccount of subsequent deposit of required percentage ofprincipal dues under the Amnesty Scheme of 2008 - Theamnesty earned in 2008 must be confined to the arrears ofinterest outstanding at the relevant time in 2008 and by thatdate the earlier deposits of Rs. 50 Lacs had already beenappropriated towards interest - No fault can be found inappropriating that amount because there is no disputeregarding the actual outstanding amounts of principal andinterest - Exercise of writ jurisdiction to help the defaulterwould be inappropriate. |
Judge | Hon'ble Mr. Justice Shiva Kirti Singh |
Neutral Citation | 2015 INSC 586 |
Petitioner | M/s. Modern Hotel |
Respondent | Commissioner Of Excise & Ors. |
SCR | [2015] 9 S.C.R. 789 |
Judgement Date | 2015-08-19 |
Case Number | 2508 |
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