Dipak Boruah v. The State of Assam and 4 Ors

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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WA/287/2024 DIPAK BORUAH S/O-SRI BUBUL BORUAH, R/O-VILLAGE-DOOLAHAT, P.O. DOOLOHAT, P.S. LALUK, DIST.- LAKHIMPUR, ASSAM, PIN-787023 VERSUS THE STATE OF ASSAM AND 4 ORS REP. BY THE COMM. AND SECY. TO THE GOVT. OF ASSAM, EXCISE DEPTT., DISPUR, GHY-6 2:THE COMMISSIONER OF EXCISE ASSAM HOUSE-FED COMPLEX DISPUR GHY-6 3:THE DEPUTY COMMISSIONER LAKHIMPUR NORTH LAKHIMPUR 4:THE SUPERINTENDENT OF EXCISE LAKHIMPUR NORTH LAKHIMPUR 5:THE INSPECTOR OF EXCISE LAKHIMPUR DISTRICT (S) CIRCLE NORTH LAKHIMPU For the appellant : Mr. B.D. Goswami, Advocate For the respondents : Mr. N. Goswami, S.C., Excise Deptt. For respondent Nos.1, 2, 4 and 5 Mr. D.K. Sarmah, Addl. Sr. Govt. Advocate, Assam for respondent No.3

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– B E F O R E – HON'BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON'BLE MR. JUSTICE SUMAN SHYAM 28-08-2024 (Vijay Bishnoi, C.J.) This intra-Court writ appeal is preferred by the appellant against the judgment and order dated 07.06.2024 passed by the learned Single Judge in W.P.(C)1745/2023. The learned Single Judge by the impugned judgment and order has refused to interfere with the action of the respondents in cancelling the IMFL 'ON' licence, which was issued in favour of the appellant on 20.04.2022 for selling Indian Made Foreign Liquor (IMFL), on the ground that the appellant had obtained the said licence by furnishing false documents. The Excise Department cancelled the appellant's IMFL 'ON' licence on 31.12.2022, on receiving complaint to the effect that the appellant had provided false documents regarding the place for which the IMFL 'ON' licence was obtained and later on, the appellant also illegally shifted the IMFL 'ON' shop to a new location. On receiving the said complaint, an enquiry was conducted. During the course of enquiry, a show cause notice was issued to the appellant and, in reply to the said show cause notice, the appellant admitted his mistake but submitted that due to his ignorance about the Excise Act, he had committed the said mistake. The Enquiry Officer in the enquiry report has concluded that the appellant did acquire the IMFL 'ON' licence in the name of 'D.B. Restaurant' at Doolahat Tiniali in Lakhimpur district by providing false documents and he also shifted the restaurant to a totally new plot in breach of the rule or condition of Page No.# 3/3 licence under Section 58 (b) of the Assam Excise Act, 2000. Having heard the learned counsel for the appellant and after going through the material available on record, particularly taking into consideration the fact that the appellant did acquire the IMFL 'ON' licence by furnishing false documents, we are not inclined to interfere with the impugned judgment and order passed by the learned Single Judge in W.P.(C) 1745/2023. Hence, this writ appeal is dismissed.

JUDGE CHIEF JUSTICE Comparing Assistant