2013 (10) TMI 184

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....er and Wine) Rules, 2001, has been cancelled. From the averments made in the Writ Petition, it appears that for the year 2012-13, the petitioner was having licence under the aforesaid provisions for retail sale of Foreign Liquor (excluding Beer and Wine). By the impugned Order dated 3rd November, 2012, the said licence has been cancelled by the Collector/Licensing Authority, Firozabad in exercise of his powers under Section 34(2) of the U.P. Excise Act, 1910 read with the relevant provisions of the aforesaid Rules, particularly Rule 18(2) thereof. We have heard Sri S.N. Yadav, learned counsel for the petitioner and the learned Standing Counsel appearing for the respondent Nos. 1, 2 & 3. Learned Standing Counsel appearing for the re....

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....ined under this sub-section unless it is preferred by the aggrieved person within thirty days from the date of communication of such order, and unless the appellant has furnished satisfactory proof of having paid a sum of not less than 25 per cent of the disputed amount of tax, fee, penalty or other dues, if any, as the case may be; Provided further that the appellate authority may, for special and adequate reasons to be recorded in writing, waive or relax the requirements of the preceding proviso in respect of such disputed amount of tax,fees, penalty or other dues. (2) The State Government may either suo motu or on an application by an aggrieved person call for and examine the records relating to any order passed in any proceeding u....