ATUL SINGHAL v. EXCISE COMMISSIONER STATE OF UTTARAKHAND
WPMS/3606/2024 · 2025-12-10
Manoj Kumar Tiwari
body2025
DailyLaw.ai
[ 2025 DAILYLAW 17552 (UTT) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 17552 (UTT) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
2025:UHC:10978 SL. No. Dat e Office Not es, r epor t s, or der s or pr oceedin gs or dir ect ion s an d Regist r ar ’s or der w it h Sign at u r es COURT’S OR JUDGE’S ORDERS
W PMS/ 3 6 0 6 / 2 0 2 4 Hon ’ble Man oj Ku m ar Tiw ar i, J
1. Mr. Amar Murti Shukla, learned counsel for the petitioner.
2. Mr. Ganesh Kandpal, learned Deputy Advocate General for the State of Uttarakhand.
3. Mr. Bhagwat Mehra, learned counsel for the respondent-Cantonment Board.
4. Petitioner was issued licence for retail sale of country liquor in Prem Nagar, District Dehradun for the financial year 2024-25. Cantonment Board, Dehradun has raised a demand of ₹1,00,000/- as Trade Licence Fee. The said demand is allegedly made by invoking Section 277 of Cantonment Act,
2006.
5. Petitioner contends that the liquor shop run by petitioner is within limits of Nagar Nigam Dehradun, therefore, Cantonment Board has no jurisdiction to raise the demand under Cantonment Act.
6.
Learned counsel for the Cantonment Board, however, points out that the term for which licence was given to petitioner is over, as we are now in financial year 2025-26.
7. Be that as it may, since petitioner has raised the issue of territorial jurisdiction, therefore, the writ petition is
disposed of with liberty to petitioner to highlight the said issue by making a
2025:UHC:10978 representation before the Chief Executive Officer (respondent no. 4). If he makes representation within two weeks from today, respondent no. 4 shall take decision thereupon, within six weeks thereafter. For a period of eight weeks or till decision is taken, whichever is earlier, no coercive action shall be taken against the petitioner.
( Man oj Ku m ar Tiw ar i, J)
10.12.2025 Aswal
NITI RAJ SINGH ASWAL Digitally signed by NITI RAJ SINGH ASWAL DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=eacc6757ee7881e933ff8934f07477005aa85f9802a3a08b0 8d1369512ea30f3, postalCode=263001, st=UTTARAKHAND, serialNumber=44EB54CBF00B7698CB6F10C2CE3D26F5C22DACF4 F4610C1FE58A58531726FBB0, cn=NITI RAJ SINGH ASWAL Date: 2025.12.10 03:23:46 -08'00'