TMI Blog2013 (7) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... year 2010-2011 - Petitioner in fact was selling country liquor, which was issued for sale for the previous excise year i.e. 2009-2010. Under the provisions of Rules, 2002, it is mandatory that the outgoing licencee at the end of the excise year shall surrender all the stocks pertaining to that year and is not entitled to sale the liquor of the previous year, under the licence for current year - Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the State Government. Order of statutory authority cannot be challenged on a ground not raised/pressed before the authority concerned – Decided against the Petitioner - Writ Tax No. - 705 of 2011 - - - Dated:- 23-7-2013 - Hon'ble Arun Tandon,JJ. For the Petitioner : Neeraj Sharma For the Respondent : C.S.C. ORDER Heard Sri Neeraj Sharma, learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selling country liquor, which was issued for sale for the previous excise year i.e. 2009-2010. Under the provisions of Rules, 2002, it is mandatory that the outgoing licencee at the end of the excise year shall surrender all the stocks pertaining to that year and is not entitled to sale the liquor of the previous year, under the licence for current year. For the breach of the conditions of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded by the authorities below. Hence this petition. Learned counsel for the petitioner made an attempt to challenge the orders so passed by submitting that although it was admitted to licencee that he had committed mistake in selling country liquor for sale in the previous year under the licence for the current excise year but such mistake committed by the licencee was compoundable under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1910 is at the discretion of the licencing authority. If the petitioner has failed to avail the remedy so provided and has contested the proceedings on merit, he cannot now be permitted to turn around and contended that the offence should have been compounded instead of cancelling his licence. So far as the forfeiture of the security money is concerned, this Court finds that no such plea had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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