Extracted from the PDF above. The PDF is authoritative.
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IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(C) No. 900 of 2010
Sheo Narayan Singh, son of late Ram Roop Singh, resident of Main Road, Jharia, Post Office and Police Station-Jharia, District-Dhanbad ...... … Petitioner
Versus 1.The State of Jharkhand through Commissioner-cum-Secretary, Department of Excise and Prohibition, Government of Jharkhand, P.O., P.S and District-Ranchi 2.The Commissioner-cum-Secretary, Department of Excise and Prohibition, Government of Jharkhand, Nagar Prashashan Bhawan, H.E.C., Dhurwa, Sector-III Post Office-Dhurwa, Police Station Jagarnathpur and District-Ranchi
3. The Assistant Commissioner of Excise, Dhanbad, Collectorate Dhanbad Campus, Post Office and Police Station and District-Dhanbad .…. … Respondents
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CORAM:
HON'BLE MR. JUSTICE SANJAY KUMAR DWIVEDI For the Petitioner
:Mr. Indrajit Sinha, Advocate
Mr. Pradyot Chatterjee, Advocate
Mrs. Prerna Jhunjhunwala, Advocate For the State : Mr. Uttam Kr. Das, A.C. to G.P.-VI
10/ 18.03.2026: Heard learned counsel for the petitioner and learned counsel for the respondent-state.
2. This writ petition has been filed for quashing the order dated 06.02.2010 issued by the respondent no.3 ordering the proprietorship firm of the petitioner namely, M/s Libra Marketing to deposit an amount of Rs. 10,89,751/- being the difference amount of excise duty failing which the renewal application of the petitioner shall not be considered.
3.
Mr. Indrajit Sinha, learned counsel for the petitioner submits that in absence of any show cause and without providing an opportunity of hearing the said amount has been directed to be deposited by the petitioner. He next submits that by order dated 11.03.2010 the petitioner was directed to furnish security other than cash or bank guarantee to the satisfaction of the respondent no. 3 and he was
directed to consider the renewal and not to refuse the renewal of wholesale license on the ground that the revised excise duty has not been paid by the petitioner. He further submits that pursuant to that the petitioner has already made security and thereafter the renewal was made in favour of the petitioner. He further submits that petitioner has also filed representation before the respondent no.3 contained in Annexure-6 however no opportunity of hearing was provided to the petitioner on
( 2026:JHHC:7462 ) 2
the said representation and the said order has been passed. He next submits that in view of that the authority concern may kindly be directed to provide an opportunity of hearing to the petitioner and to decide the dispute with regard to money.
4.
Learned counsel for the respondent-State opposes the prayer and submits that counter affidavit has been filed in which it has been clearly disclosed that the excise policy has been introduced w.e.f 01.04.2009 and pursuant to that the petitioner has earned the money which has not been paid to the State and in view of that there is no illegality in the impugned order.
5.
It is an admitted position that the said order has been passed without providing an opportunity of hearing to the petitioner then the petitioner has filed representation before the respondent no.3 and on his representation no action has been taken however, by the impugned order the petitioner has been directed to deposit Rs. 10,89,751/- and in view of that the impugned order dated 06.02.2010 is set aside and the petitioner is directed to file fresh representation before the respondent no.3 who will provide an opportunity of hearing to the petitioner and will take a decision on the point of said amount demanded by the respondent no.3 in accordance with law within a period of eight weeks from the date of receipt/production of a copy of this order.
6.
It is made clear that this Court has not gone into the controversy as to whether the said demand is correct or not. Only on the point of natural justice the matter is remitted back to the respondent no.3 to take a decision.
7.
This writ petition is disposed of. Pending I.A, if any, stands disposed of.
Dt.18.03.2026
( Sanjay Kumar Dwivedi, J.) satyarthi-