HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT - C No. - 8725 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondents. 2. This petition has been filed by the petitioner with the following main prayers:- "(i) Issue a writ, order or direction in the nature of certiorari quashing order dated 30.7.2025 passed by opposite party no.2 as well as recovery certificate dated 2.8.2025 issued by opposite party No.4 i.e. Tehsildar, as contained in Annexure No. 1 and 2 to this writ petition. (ii) Issue a writ, order or direction in the nature of mandamus commanding the opposite parties not to take any coercive action against the petitioner in pursuance of the order dated 30.7.2025 and 2.8.2025, as contained in Annexure No. 1 and 2 to this writ petition." 3. It is the case of the petitioner that he was allotted a country liquor shop for the year 2001-02 but he could not run the shop properly and his licence was cancelled and penalty was imposed and a recovery certificate-RC 218(1) was issued on 8.3.2002 for recovery of licence fee of Rs.52,447/-. The petitioner had deposited the remaining dues of Rs.26,700/-, 4,700/- and Rs.21,047/-. The remaining dues of Rs.21,047/- was also deposited by him in pursuance of the letter issued by respondent no.2 dated 13.9.2025. Now, the respondents have issued a fresh recovery certificate for penal interest, which they could not have done. Versus Counsel for Petitioner(s) : Amit Kumar Singh Counsel for Respondent(s) : C.S.C. Ram Kumar Pandey .....Petitioner(s) State Of U.P. Thru. Its Addl. Chief Secy. (Excise Deptt. ) Lko. And 3 Others .....Respondent(s) 4. Learned Standing Counsel has pointed out Annexure-5 to the writ petition which is a letter dated 28.8.2024 addressed to the petitioner, wherein it has been stated that initially recovery of Rs.52,447/- was proposed against the petitioner. The petitioner had deposited only Rs.26,700 as is evident from the letter of the District Excise Officer dated 5.11.2011. Again the petitioner deposited Rs.4,700/- on 1.1.2014 and out of principal amount of Rs.52,447, Rs.21.047 was still due against the petitioner and recovery certificate was issued for the same, but at the same time, the department also took a policy decision that some of the licencees were facing hardship regarding deposit of penal interest on the principal amount of dues and, therefore, the department had decided to waive off 50% of the penal interest. The petitioner was directed to avail the benefit of the Scheme of One Time Settlement and deposit the remaining amount of Rs.21,047/-, but he did not apply for waiver of 50% of penal interest of the amount. 5. Learned Standing Counsel has also placed before this Court the instructions sent by Sri Rajesh Kumar Tiwari, District Excise Officer, Sultanpur dated 4.9.2025, which are taken on record. 6. This writ petition is disposed of with a direction to the petitioner to make an application to the competent authority within one week from today and in case One Time Settlement Scheme of 2023-24 is still in operation and the respondents are giving benefits to others of the said Scheme for waiver of 50% of the penal interest, the petitioner's application shall be processed and appropriate reasoned and speaking order shall be passed thereon, in accordance with law within a period of three weeks thereafter. For a period of four weeks or till such a decision is taken by the competent authority, the recovery in pursuance of the recovery certificate dated 2.8.2025 shall remain in abeyance. 7. It is clarified that the order passed by this Court is conditional and the benefit of this order shall be available to the petitioner only if he applies within one week from today, as aforesaid. September 8, 2025 Sachin WRIC No. 8725 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- SACHIN MEHROTRA High Court of Judicature at Allahabad, Lucknow Bench