TMI Blog2022 (5) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... clause of the writ petition that the petitioner says that exclusion of a particular khasra in the Excise Notification No. 50/2003-CE dated 10.06.2003 is merely procedural, still, it touches upon the policy of the State Government and, hence, should not be rightly interfered by the Court exercising review jurisdiction under Article 226 of the Constitution of India. The writ petition stands dismissed. - WRIT PETITION (M/S) NO. 1073 OF 2022 - - - Dated:- 19-5-2022 - ACTING CHIEF JUSTICE SHRI SANJAYA KUMAR MISHRA AND JUSTICE SHRI NARAYAN SINGH DHANIK Counsel for the petitioner : Mr. Pulak Raj Mullick, learned counsel Counsel for respondent Nos. 1 2 : Mr. V.K. Kaparuwan, learned Standing Counsel for the Union of India Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direction in the nature of mandamus or any other direction; to hold that the benefit of Central Excise exemption is flowing qua the coverage of the khasra no. 294, Village Bhamrola, Tehsil Kichha of the petitioner, under fiscal incentive promised at serial no. 3.1(i) alongwith Annexure 1, i.e., Tehsil Kichha covered at serial no. 1 to the said Annexure; and to hold that the claim of the petitioner for exemption flows from the Office Memorandum dated 07.01.2003, which is a substantive provision and non-inclusion of the khasra no. in Central Excise notification no. 50/2003 CE dated 10.06.2003; is merely procedural and shall not come into the way of the petitioner; and to hold that the respondents cannot change their stand or alter their posit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, situated at Village Bhamrola, Tehsil Kichha, District Udham Singh Nagar, in the list. 4) Mr. Shobhit Saharia, the learned counsel for the Excise Department, on the other hand, would argue that the matter has already been set at rest by a Co-ordinate Bench of this Court vide common judgment and order dated 11.08.2015, passed in Writ Petition (M/B) No. 01 of 2015 and connected Writ Petition (M/B) No. 02 of 2015, wherein the same issue has been discussed. 5) The relevant portion extracted in paragraph 27 of the aforementioned judgment and order reads as under: Mr. Shohit Saharia, learned counsel appearing on behalf of the Excise Department and Mr. Rakesh Thapliyal, learned Assistant Solicitor General for the Union of India, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the policy matters, if it was to be persuaded to issue a direction to include specified khasra numbers. The Court, further, discountenanced the plea of discrimination. Thereafter, the Court closed the matter. Finally, the Court, however, proceeded to direct that the decision on the representation be made known to the petitioner therein. The earlier writ petition filed by the petitioner, as we have already noticed, was also disposed of on the same lines. The effect of the same would be that the prayer for inclusion of the khasra numbers of the petitioner must be treated as having been turned down. A relief if it is not granted or if the judgment is silent regarding a particular relief; it is, both, in accordance with the principle of res jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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