Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 114 - ALLAHABAD HIGH COURTLiquor bar license - Inclusion of the name of co-licensee in a license - substitution of the name of the petitioner in place of his deceased mother in the liquor licence - Held that:- As upon the death of the mother licensee her partner being the petitioner would continue to hold the license but till the subsistence of the license the heirs and legal representatives of the deceased mother licensee have to be brought on record appears to be correct. The only condition for consideration at the time would be that if the heirs are brought on record and they become co-licensee as different from co-partners their eligibility has to be considered under the 1968 rules. In case they are eligible they shall be co-licensee with the petitioner in the place of their deceased mother and shall be governed by the 1968 Rules, in case they claim status of partner for the term of the license. Therefore, when the impugned order has actually ordered substitution/mutation of the heirs and legal representatives of the deceased licensee Smt. Sumitra Devi it has not committed an error. However, a co-licensee has to be eligible and his eligibility ought to have been ascertained before passing such an order. The name of respondent no. 2 [Rajesh Kumar Singh] has already been directed to be made in the license. The authority is therefore required to consider whether he was an eligible person to be made as co-licensee/partner under the 1968 Rules and whether he would in any manner be entitled to be considered as partner under the 1968 Rules. The eligibility has to be and should be considered by the authority concerned forthwith.
|