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2025 DAILYLAW 67530 (ALL)

MANMOHAN v. STATE OF U.P. AND 2 OTHERS

WTAX/3222/2025 · 2025-09-07

Prashant Bilgaiyan Registrar J Criminal, Shekhar B Saraf

body2025

Judgment text

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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3222 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. By means of the present writ petition, petitioner seeks the following reliefs: "A. Issue a writ, order or direction in the nature of certiorari to quash the order dated 27.01.2025 passed by the Licensing Authority/ District Magistrate, Jhansi (Annexure No. 1 to the writ petition). B. Issue any other writ, order or direction which this Hon'ble Court may deem fit necessary in the present facts and circumstances of the case." 2. Against the impugned order, an appeal lies before the Excise Commissioner under section 11(1) of the U.P. Excise Act, 1910. 3. In light of the same, we are of the view that the writ petition is not maintainable and the petitioner should approach the Excise Commissioner in accordance with law. Petitioner is directed to file an appeal within a period of two weeks from date. If such an appeal is filed within two weeks, the Excise Commissioner is directed to look into the matter, grant opportunity of hearing to the petitioner and, thereafter, pass a reasoned order within a period of five weeks from the date of Versus Counsel for Petitioner(s) : Babul Kumar Sharma Counsel for Respondent(s) : C.S.C. Manmohan .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) filing of the appeal. The present recovery which has been initiated against the petitioner shall be kept in abeyance for a period of seven weeks or until the order passed by the Excise Commissioner, whichever is earlier. 4. With the aforesaid direction, the writ petition is disposed of. September 8, 2025 K.K. Maurya WTAX No. 3222 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad