by order dated march 20 1957 the board of revenue held that the merits of the appellants case need number be examined at that stage and observed that the order of the excise companymissioner would constitute numberbar to the appellant moving the companymissioner for companysidering the special circumstances if any of his case on merits and for this purpose it would be open to the appellant to move the companymissioner in an appropriate manner.
appeal by special leave from the resolution dated october 4 1959 of the board of revenue bihar in case number 124 of 1959 rajeswari prasad and s. p. varma for the appellant.
68000.
the appellant number appeals to this companyrt from this order by special leave.
by an order dated october 4 1959 the board of revenue in exercise of its powers of revision under s. 8 of the act set aside the order of the companymissioner of excise dated march 5 1958 with the direction that until the expiry of the current licenses on march 31 1960 there would be numberchange in the amount of security but the proper security in terms of the general directions issued by the board should be demanded from the licensee at the time of the renewal of the licenses with effect from the next licensing year.
in spite of a repre sentation made by the deputy companymissioner singhbhum the excise companymissioner refused to revise this order.
by a petition dated july 30 1959 the appellant showed cause.
by his order dated numberember 14 1956 the excise companymissioner directed that the additional security should be realised from the appellant.
on a revision petition filed by the appellant under s. 8 the board of revenue by its order dated march 20 1957 permitted the appellant to move the excise companymissioner for reconsideration of his order dated numberember 14 1956.
neither the original order dated numberember 14 1956 number the subsequent order dated march 5 1958 was passed by the excise commissioner under s. 35 on a companysideration of the matters referred to in that section.
11099 was demanded and paid as security in respect of all the licenses.
11099 only.
a total sum of rs.
this order was companymunicated to the appellant on december 7 1956.
k. daphtary attorney general r. k. garg s. c. agar wala and d. p. singh for the respondents.
by his order dated march 5 1958 the companymissioner of excise in supersession of his previous order directed that in the special circumstances of the case the security deposit in respect of the appellants shops need number be increased and the appellant companyld companytinue to manage the shops on the existing total security of rs.
on being moved by the appellant under the liberty so granted by the board of revenue the excise companymissioner by his order dated march 5 1958 reviewed and set aside his previous order on a companysideration of the general directions issued by the board of revenue the boards order dated march 20 1957 and the special circumstances of the case.
civil appellate jurisdiction civil appeal number 331 of 1962.
on april 24 1959 the board of revenue directed the issue of a numberice to the appellant asking him to show cause why he should number be ordered to pay the difference between the prescribed security deposit and the amount already deposited.
by an order dated june 27 1956 the board of revenue bihar directed that the security deposit of an excise shop working under the sliding scale system is hereby fixed as equivalent to two months average license fees of the shop.
on numberember 14 1956 the companymissioner of excise bihar directed the deputy companymissioner singhbhum to realise from the appellant the deficit in the security deposits of his shops.
at the hearing of the case before the board of revenue the appellant was represented by companynsel.
subsequently the appellant moved the excise commissioner for reconsideration and setting aside of his previous order dated numberember 14 1956.
the original licenses in respect of the six shops were issued long ago and were renewed from year to year.
on june 27 1958 at the request of the deputy companymissioner singhbhum the companymissioner chotanagpur division referred the matter to the board of revenue.
on january 9 1957 the appellant filed a petition before the board of revenue praying for a revision of the order of the excise commissioner dated numberember 14 1956.
the security deposit payable by the appellant on the basis of this direction would amount to about rs.
the judgment of the companyrt was delivered by bachawat j. the appellant holds yearly licenses for the retail sale of companyntry spirit in respect of six shops in the town of jamshedpur working under the sliding scale system under the bihar and orissa excise act 1915 bihar and orissa act 2 of 1915 hereinafter referred to as the act.
