Neutral Citation No. - 2025:AHC-LKO:8705-DB Court No. - 2 Case :- WRIT - C No. - 1315 of 2025 Petitioner :- Vipin Kumar Singh Respondent :- State Of U.P. Thru. Addl. Chief Secy. Excise Deptt. Lko. And 3 Others Counsel for Petitioner :- Anil Kumar,Anurag Pandey,Manoj Kumar Dwivedi Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. Heard. 2. Petitioner has moved some application before Excise Commissioner alleging fabrication of solvency certificate by opposite party no.4, a fact which is being denied by learned counsel for opposite party no.4. His counsel says that in fact the valuation certificate was submitted from an approved valuer. However, he is unable to inform us as to under which provision the said valuer was appointed. Solvency certificates are ordinarily issued by office of District Magistrate after due and proper inquiry. 3. Nevertheless, we do not wish to enter into this controversy. If there is a cause, the Excise Commissioner may look into the matter and do the needful as per law but only after hearing opposite party no.4 as it appears that he has already written to the petitioner on 23.01.2025. 4. Accordingly, petition is disposed of. (Om Prakash Shukla,J.) (Rajan Roy,J.) Order Date :- 11.2.2025 Shanu/- Digitally signed by :- SHANU SUMAN High Court of Judicature at Allahabad, Lucknow Bench