Udaipur Distillery Company Vs. State of Rajasthan & Ors.
EmailAppeal: Civil Appeal No. 9700 of 1995
With
Civil Appeal No. 9701 of 1995
With
Civil Appeal No. 9701 of 1995
Petitioner: Udaipur Distillery Company
Respondent: State of Rajasthan & Ors.
Apeal: Civil Appeal No. 9700 of 1995
With
Civil Appeal No. 9701 of 1995
With
Civil Appeal No. 9701 of 1995
Judges: Dr. A.S. ANAND, CJI, S. RAJENDRA BABU & R.C. LAHOTI, JJ.
Date of Judgment: Jan 27, 2000
Head Note:
EXCISE
Rajasthan Excise Act, 1950
Section 30-A – Rajasthan Excise Rules 1956, Rule 69(2) – Rajasthan Distillery Rules 1977, Rules 21 and 91(3) – Arrears of excise duty/licence fee – Charging of interest – Dispute with regard to rate at which interest chargeable. Held. Application for withdrawal of civil appeal allowed with liberty to the party to raise the plea before the High Court in pending writ petition and/or approach the Excise Commissioner for waiver or reduction of interest. High Court and excise authorities not to be influenced by the dismissal of civil appeal as withdrawn.
JUDGEMENT:
ORDER
Civil Appeal Nos. 9700 and 9701 of 1995
1. Faced with the express phraseology of Rule 69(2) of the Rajas-than Excise Rules, 1956, r/w Rules 21 and 91(3) of the Rajasthan Distillery Rules, 1977, Mr. Sanghi, learned senior Counsel ap-pearing for the appellant seeks to withdraw the appeals.
2. Learned Counsel, however, submitted that a writ petition had been filed by him in the High Court, challenging the imposition of interest @ 2% per month on the arrears of excise duty/license fee and that under Section 30-A of the Rajasthan Excise Act, 1950, interest cannot be charged at a rate higher than that which was prevailing on the date when the amount fell due. Mr. Sanghi further submits that the Excise Commissioner has also the power to reduce or waive the interest under Section 30-A A of the Rajas-than Excise Act, 1950 and that the withdrawal of the appeals is without prejudice to the rights of the appellant pursuing reme-dies for reduction/waiver of interest. We record the statement of Mr. Sanghi and while dismissing the civil appeals as withdrawn, we leave it open to the appellant to raise all the available pleas before the High Court in the pending writ petition and/or approach the Excise Commissioner for appropriate relief. We clarify that the High Court or the Excise Commissioner, as the case may be, will decide the matters uninfluenced by the dismis-sal of the appeals in this Court.
Civil Appeal Nos. 9700 and 9701 of 1995
1. Faced with the express phraseology of Rule 69(2) of the Rajas-than Excise Rules, 1956, r/w Rules 21 and 91(3) of the Rajasthan Distillery Rules, 1977, Mr. Sanghi, learned senior Counsel ap-pearing for the appellant seeks to withdraw the appeals.
2. Learned Counsel, however, submitted that a writ petition had been filed by him in the High Court, challenging the imposition of interest @ 2% per month on the arrears of excise duty/license fee and that under Section 30-A of the Rajasthan Excise Act, 1950, interest cannot be charged at a rate higher than that which was prevailing on the date when the amount fell due. Mr. Sanghi further submits that the Excise Commissioner has also the power to reduce or waive the interest under Section 30-A A of the Rajas-than Excise Act, 1950 and that the withdrawal of the appeals is without prejudice to the rights of the appellant pursuing reme-dies for reduction/waiver of interest. We record the statement of Mr. Sanghi and while dismissing the civil appeals as withdrawn, we leave it open to the appellant to raise all the available pleas before the High Court in the pending writ petition and/or approach the Excise Commissioner for appropriate relief. We clarify that the High Court or the Excise Commissioner, as the case may be, will decide the matters uninfluenced by the dismis-sal of the appeals in this Court.
