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2021 (6) TMI 762 - HC - Indian LawsSuspension of operation of the excise licences of the petitioner - allegation is that certain quantum of liquors that were placed in the premises without any lock and key - Compounding of Offences - sale of Indian and Foreign liquors and claims - HELD THAT:- The entirety of the observations of the first appellate authority in regard to the alleged discrepancies are theoretical and do not reveal any independent application of the material that are stated to be available on record or the responses that have been furnished by the petitioner. As regards the reference to the violation of orders to contain the pandemic, those offences have been compounded and as I have indicated in paragraph-4, proceedings cannot be continued any further, qua those offences. The impugned orders of original and appellate authorities are set aside. The respondents are granted liberty to issue a show cause notice afresh indicating the violations and furnishing all materials on the basis of which the allegations are based. After receipt of response from the petitioner, hearing the petitioner and consideration of all materials, the officer will pass an order within a period of eight (8) weeks and the application of the petitioner for renewal of its licence shall be considered thereafter and subject to such order. In the present matter, bearing in mind the nature of the order that has been passed by me, a detailed enunciation of this issue may not be necessary, since there is no identity between the issue raised in show cause notice dated 21.04.2020 and the issue based upon which order of cancellation dated 29.03.2020 has been passed - continuation of the proceedings pursuant to show cause dated 21.04.2020 is, as observed by me earlier, misconceived since it turns on an entirely different set of issues. The authorities have proceeded to compound the offence committed under the Excise Act, which, in my considered view, is contrary to the object and intendment of the Disaster Management Act. The control exercised by the Centre and State under the DM Act is in public interest and to control the situation caused by the prevailing disaster, in this case, the COVID – 19 pandemic. Any restrictions placed on the activities and movement of the public is also for the aforesaid reason only - Petition disposed off.
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