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2013 (5) TMI 139 - ALLAHABAD HIGH COURTRemission of the licence fee and grant of compensation - decline of claim as remission of the licence fee and for grant of compensation - assessee submitted a loss of sale of 50 working days suffered due to closure of shop attributed to the orders passed by the administrative authorities - Held that:- The District Magistrate, has failed to take into consideration Rule 15 of the Rules which permits the licensee to lift 20% extra quantity of country liquor over and above monthly minimum guarantee quota. The District Magistrate had also failed to take into consideration the fact that in case the petitioner was permitted to run the shop during the said period, he might have sold more quantity of liquor so as to exhaust the upper limit which is 20% more than the minimum guarantee quota. Further failure to take into consideration, Rule 17 of the Rules which gives clear indication that the licenced premises will remain closed only on 14th April (Ambedkar Jayanti), 15th August (Independence Day), 2nd October (Gandhi Jayanti), 26th January (Republic Day) and up to 3 more days as notified for closure by the Licensing Authority or on the basis of order of the Licensing Authority on account of law and order or General Election related activity. No finding has been recorded in the impugned order that the closure of the shop beyond the prescribed period under Rule 17, was on account of the order of the Licensing Authority, keeping in view the law and order situation or General Election related activity. In this view of the matter the impugned order passed by the District Magistrate cannot be sustained & directed to pass fresh orders keeping in view the observations made hereinabove.
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