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2013 (9) TMI 653 - HC - Indian LawsLiquor licence - Sub letting of license - Held that:- licence granted under the U.P. Excise Act could not be sub-let on the strength of power of attorney. A liquor licence is given to a person considering his financial status, and subject to good conduct. No one is entitled to get a licence in the name of third person, and thereafter to run the business benami through a power of attorney executed by the licencee. The entire arrangement was illegal - it is admitted that the petitioner, who is also Ex-chairman of Nagar Palika Parishad, was given licencee, for sale of liquor in whole sale in the entire district Saharanpur At the same time, he was also running the business of sale of liquor in retail benami in the name of respondent Nos. 5 and 6, for which entire licence fee, bank guarantee etc had been given/deposited by him. Petitioner had agreed in the compromise, entered between him and respondent Nos. 5 and 6, that any liability in relation to excise licence to any department will be borne by the plaintiff-petitioner in respect of FL-2 licence, he cannot escape from the liability to repay the amount, which was actually deposited by him and refunded to him. It is not his case that the amount refunded by the Excise Department was not received by him. The petitioner himself was running the business benami through respondent Nos. 5 and 6. He has deposited the licence fee, bank guarantee for and on behalf of respondent Nos. 5 and 6, for running the business. As a tracepoint of the amount refunded by the State Government, the petitioner cannot escape from the liability of recovery of levy amount of which the levy has been made valid retrospectively - Decided against assessee.
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