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2013 (2) TMI 110 - HC - VAT and Sales TaxRejection of licence - responsibility of disposal of stock as held in warehouse - India Made Foreign Liquor - suit for damages and/or loss caused to the plaintiff-appellant - Held that:- The plaintiff-appellant under a license issued by the authority, gathered the stock of IMFL and Beer etc. but because of his license was not renewed and/or that he did not get the license following tender process, and, because of the law that he cannot dispose the stock of his own as Bonded Warehouse is always under the system of double lock having a key of lock with the Inspector of Excise, in charge of the Bonded warehouse and another with the owner of the bonded warehouse & in absence of the Excise Inspector, owner of the bonded Warehouse cannot open it and he has no right to do it, definitely the responsibility was on the defendant-respondents to arrange disposal of the stock of the plaintiff-appellant. Rule 153 clearly prescribes the provision for disposal of such stock which the defendant-respondents failed to apply and therefore, a Civil suit for damages and/or loss caused to the plaintiff-appellant surely maintainable against the defendant-respondents and the provisions of Section 92 and 93 cannot be applied as a bar. If Section 92 and 93 is strictly applied irrespective of the factual situation of the case, the plaintiff-appellant will be remediless. As the plaintiff-appellant clearly brought on record with oral and documentary evidence that the price of destructed IMFL was Rs.3,12,604/-. The plaintiff-appellant also calculated godown rent @ Rs.10,000/- per month from 31.03.1995 till 11.11.1997 and the amount was Rs.3,15,000/-. The labour cost for shifting all the stock for destruction, the plaintiff-appellant claimed as Rs. 3000/-. This amount of Rs. 6,30,604 the plaintiff-appellant is entitled to get as damages from the defendant-respondents. The plaintiff-appellant claim of 15% interest per annum on the cost price of the destructed intoxicants i.e. Rs.3,12,604/- is not acceptable & the defendant-respondents should make payment of the same with 6% simple interest thereon from the date of service of notice under Section 80 CPC i.e. from 20.11.1998. The defendant-respondents are directed to make the payment within 60 days failing which the amount shall carry a penal interest @ 12% per annum.
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