TaxTMI 
TaxTMI 
2013 (7) TMI 815
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.... of the petitioner. They made representation to the concerned Excise Authority. After preliminary inquiry regarding the representation, the same was produced before the Licencing Authority, District Collector Raipur, in "Samadhan Sivir" on 22.6.2003. The Licencing Authority considered the representation of the residents and without affording any opportunity of being heard to the petitioner, cancelled the aforesaid licence granted to the petitioner on 22.6.2003 itself. The petitioner challenged the validity of the said order by filing Writ Petition No. 2178/2003. The said writ petition was allowed by a Single Judge of this Court on 18th August, 2003. The Single Judge quashed the order dated 22.6.2003 passed by the Licencing Authority. Therea....
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.... one month i.e. from 1.4.2003 to 30.4.2003 because the licence fee for opening the Bar itself was deposited by the petitioner on 26.4.2003 and thereafter the licence was granted to her. The petitioner has challenged the validity of the aforesaid order and has prayed for refund Rs. 68,749/- along with interest at the rate of 12% per annum. (4) Mr. Amit Verma, learned counsel appearing on behalf of the petitioner, has submitted that the licence of the petitioner was not cancelled on account of any breach mentioned in Section 31 (1) of the Act, therefore, the matter of refund of fee would not be governed by the provisions of Section 31 (3) of the Act. He further submitted that the action taken by the Licencing Authority was u/S 32, therefor....
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....ny cognizable and non-bailable offence; or (e) if the holder thereof is punished for any offence referred to in clause (8) of Sec.167 of the Sea Customs Act, 1878 (VII of 1878); or (f) where a licence, permit or pass been granted on the application of the holder of any lease granted under Sec. 18, on the requisition in writing of such lessee; or (g) if the conditions of the licence, permit or pass provide for such cancellation or suspension at will. (1-A) Before making an order canceling or suspending a licence permit or pass under sub-section (1), the authority aforesaid shall record in writing the reasons for the proposed action, furnish to the holder thereof a brief statement of the same and afford him a reasonable opportunit....
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....ncing Authority would be entitled to cancel the licence of the concerned licencee after giving due opportunity of hearing to him/her and if a licence is cancelled on the above breach, then only, under sub-section (3) of Section 31, the holder of a licence, permit or pass shall not be entitled to any compensation for its cancellation or suspension nor to the refund of any fee paid or deposit made in respect thereof. The Licencing Authority has taken a view that the cancellation of the licence was u/S 31 (1), therefore, the petitioner was not entitled to any refund as per sub-section (3) of Section 31. (9) It has been mentioned in the impugned order that as the petitioner was found guilty of irregularities and violation of the rules, there....
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..... It provides that whenever the authority which granted any licence under this Act considers that such licence should be withdrawn for any cause other than those specified in Sec.31, it shall remit a sum equal to the amount of the fees payable in respect thereof for fifteen days, and may withdraw the licence either- (a) on the expiration of fifteen days' notice in writing of its intention so to do, or (b) forthwith without notice. Sub-Section (3) of Section 32 further provides that when a licence is withdrawn under sub-section (1), any fee paid in advance or deposit made by the licencee in respect thereof shall be refunded to him, after deducting the amount (if any) due to the Government. (11) We must keep in mind that an action in law c....