2013 (5) TMI 139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-2006 to 4-6-2006. Leaving aside the holiday on the occasion of Ambedkar Jayanti, he suffered a loss of sale of 50 working days. Closure of the shop was attributed to the orders passed by the administrative authorities. Again the administration ordered for closure of the shop, and as a result whereof, the shop remained closed from 19-6-2008 to 1-7-2008. The petitioner claims to have filed an application dated 21-6-2006 followed by another application dated 15-9-2008 for grant of compensation and for remission of the licence fees for the period the shop remained closed on account of arbitrary orders and the action of the administrative authorities. 2. It appears that when the applications were not being disposed of, the petitioner approac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g a particular month. Relying upon the same, the petitioner contended that in case he was permitted to do business during this period he would have lifted the entire 20% more amount of liquor, i.e., 22380 BL whereas on account of closure he could lift only 18792.68 Bl. In the same way for the Excise Year 2008-09, the petitioner could have lifted 25164 BL. but he lifted only 20970.80 BL. He has also placed reliance on Rule 17 of the Rules which is reproduced below :- "Hours of the sale and closure of shops :- The licensed premises shall remain open for sale on all days from 10.00 am to 10.00 p.m. except on 14th April (Ambedkar Jayanti), 15th August (Independence Day), 2nd October (Gandhi Jayanti), 26th January (Republic Day) and up to 3 m....