2025:UHC:7989 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS 2165/2023 WPMS 2166/2023 Hon’ble Manoj Kumar Tiwari, J. Mr. Bhupesh Kandpa, Advocate, for the petitioners. Mr. Ganesh Dutt Kandpal, Deputy AG, for the State. (2) Since common questions of fact and law are involved in both writ petitions, these are being heard and decided together by this common judgment. However, for brevity, facts of Writ Petition (M/S) No. 2165 of 2023 alone are being considered and discussed here. (3) Petitioner was granted licence to run a Indian made foreign liquor shop at Shaharfatak in District Almora. Collector, Almora passed an order on 20.7.2021 asking the petitioner to deposit the amount of loss suffered by the State Government in re-auctioning the licence. Petitioner preferred an appeal against the said order, passed by Collector under Section 11(1) of the Excise Act, before the appellate authority i.e. Commissioner, Excise Department. While preferring the appeal, petitioner also filed an application seeking relaxation of condition of pre- deposit of 25 per cent of the disputed amount. Petitioner’s application for exemption was rejected by Excise Commissioner vide order dated 25.7.2023. Thus feeling aggrieved, petitioner has filed this petition challenging the order dated 25.7.2023. (4) After arguing for a while, 2025:UHC:7989 learned Counsel for the petitioners fairly concedes that since petitioners have remedy of revision before the State Government, therefore, writ petitions may be disposed of by permitting the petitioners to approach the revisional authority. He submits that writ petitions were filed in 2023, as, at that time, the same officer was holding charge of Excise Commissioner as well as Secretary, Excise. He submits that the benefit of time spent in pursuing the remedy before this Court may be given to petitioners as per provision of Section 14 of the Limitation Act. (5) Learned State Counsel submits that he has no objection if writ petitions are disposed of in terms of the prayer made by learned Counsel for the petitioners. (6) Accordingly, writ petitions are disposed of granting liberty to petitioners to file revision before the State Government within ten days from today. Petitioners shall be at liberty to seek benefit of Section 14 of Limitation Act, as regards time spent by them in pursuing the remedy before this Court. (7) For a period of ten days, no coercive action shall be taken against petitioners pursuant to the order passed by Collector on 20.7.2021. (Manoj Kumar Tiwari, J.) 9.9.2025 Pr PRABODH KUMAR Digitally signed by PRABODH KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=3a082a00a95aff911a9559743af8f21c50602ff6eae4e61af3aeab198d462503, postalCode=263001, st=UTTARAKHAND, serialNumber=0DC111E8D8CA66E16B940EFDF806ACCC1AB588052DF6FCA58C67F3C91957BE53, cn=PRABODH KUMAR Date: 2025.09.10 07:56:15 +05'30'