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Delhi High Court - Orders

M/S Chanmeet Leasing And Finance Pvt. ... vs Govt. Of Nct Of Delhi on 4 April, 2022

Author: Mukta Gupta

Bench: Mukta Gupta, Neena Bansal Krishna

                              $~18 to 23 (common order)

                              *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                              +      LPA 191/2022
                                     CM APPL. 12888/2022 (stay)

                                     M/S CHANMEET LEASING AND FINANCE
                                     PVT. LTD                                   ..... Appellant
                                              Represented by: Mr.N. P. Singh, Advocate.

                                                             versus

                                     GOVT. OF NCT OF DELHI                                ..... Respondent
                                              Represented by:           Dr.Abhishek Manu Singhvi and
                                                                        Mr.Rahul Mehra, Sr. Advocates
                                                                        with Mr.Santosh Kumar Tripathi,
                                                                        Standing Counsel (Civil), GNCTD
                                                                        with Mr.Arun Panwar,
                                                                        Mr.Chaitanya Gosain,
                                                                        Mr.Amanpreet Singh, Mr.Siddharth
                                                                        K. Dwivedi and Mr.Aditya Jadhav
                                                                        Advocates.

                                                                      WITH
                              19.
                              +      LPA 192/2022
                                     CM APPL. 12915/2022 (stay)
                                     M/S ORIGIN APPLIANCES PVT. LTD              ..... Appellant
                                               Represented by: Mr.Vikas Singh, Sr.Advocate with
                                                               Ms.Deepeika Kalia, Mr.Kapish
                                                               Seth, Mr.Mrityunjai Singh,
                                                               Ms.Priyanka Khosla and Mr.N. P.
                                                               Singh, Advocate.
                                                    versus
                                     GOVT. OF NCT OF DELHI                               ..... Respondent
                                              Represented by:           Dr.Abhishek Manu Singhvi and
                                                                        Mr.Rahul Mehra, Sr. Advocates


Signature Not Verified
Digitally Signed By:JUSTICE
MUKTA GUPTA                   LPA 191/2022 & connected matters                                 Page 1 of 8
Signing Date:06.04.2022
18:49:38
                                                                         with Mr.Santosh Kumar Tripathi,
                                                                        Standing Counsel (Civil), GNCTD
                                                                        with Mr.Arun Panwar,
                                                                        Mr.Chaitanya Gosain,
                                                                        Mr.Amanpreet Singh, Mr.Siddharth
                                                                        K. Dwivedi and Mr.Aditya Jadhav
                                                                        Advocates.

                                                                      WITH
                              20.
                              +      LPA 194/2022
                                     CM APPL. 12951/2022 (stay)
                                     M/S NOVA GARMENTS PVT. LTD                 ..... Appellant
                                              Represented by: Mr.N. P. Singh, Advocate.

                                                             versus
                                     GOVT. OF NCT OF DELHI                                ..... Respondent
                                              Represented by:           Dr.Abhishek Manu Singhvi and
                                                                        Mr.Rahul Mehra, Sr. Advocates
                                                                        with Mr.Santosh Kumar Tripathi,
                                                                        Standing Counsel (Civil), GNCTD
                                                                        with Mr.Arun Panwar,
                                                                        Mr.Chaitanya Gosain,
                                                                        Mr.Amanpreet Singh, Mr.Siddharth
                                                                        K. Dwivedi and Mr.Aditya Jadhav
                                                                        Advocates.

                                                                      WITH
                              21.
                              +      LPA 198/2022
                                     CM APPL. 13059/2022 (stay)
                                     CM APPL. 13061/2022 (for placing on record mentioned
                                     documents)

                                     BHAGWATI TRANSFORMER CORP & ORS. ..... Appellants
                                            Represented by: Mr.Tanmaya Mehta, Mr.Sanjay
                                                            Abbot, Ms.Shreya Gupta and


Signature Not Verified
Digitally Signed By:JUSTICE
MUKTA GUPTA                   LPA 191/2022 & connected matters                                 Page 2 of 8
Signing Date:06.04.2022
18:49:38
                                                                         Mr.Anurag Sahaya, Advocates.

                                                             versus
                                     GOVERNMENT OF NCT OF DELHI               ..... Respondent
                                            Represented by: Dr.Abhishek Manu Singhvi and
                                                            Mr.Rahul Mehra, Sr. Advocates
                                                            with Mr.Santosh Kumar Tripathi,
                                                            Standing Counsel (Civil), GNCTD
                                                            with Mr.Arun Panwar,
                                                            Mr.Chaitanya Gosain,
                                                            Mr.Amanpreet Singh, Mr.Siddharth
                                                            K. Dwivedi and Mr.Aditya Jadhav
                                                            Advocates.

                                                                      WITH
                              22.
                              +      LPA 199/2022
                                     CM APPL. 13062/2022 (stay)
                                     CM APPL. 13064/2022 (for placing on record the mentioned
                                     documents)

                                     MAGUNTA AGRO FARMS PVT. LTD             ..... Appellant
                                            Represented by: Mr.Rajshekhar Rao, Sr.Advocate
                                                            with Mr.Subham Jain and
                                                            Mr.Siddharth Rawal, Advocates.
                                                 versus
                                     GOVT. OF NCT OF DELHI & ANR.               ..... Respondents
                                              Represented by: Dr.Abhishek Manu Singhvi and
                                                              Mr.Rahul Mehra, Sr. Advocates
                                                              with Mr.Santosh Kumar Tripathi,
                                                              Standing Counsel (Civil), GNCTD
                                                              with Mr.Arun Panwar,
                                                              Mr.Chaitanya Gosain,
                                                              Mr.Amanpreet Singh, Mr.Siddharth
                                                              K. Dwivedi and Mr.Aditya Jadhav
                                                              Advocates.




Signature Not Verified
Digitally Signed By:JUSTICE
MUKTA GUPTA                   LPA 191/2022 & connected matters                               Page 3 of 8
Signing Date:06.04.2022
18:49:38
                                                                       AND

                              23.
                              +      LPA 200/2022
                                     CM APPL. 13066/2022 (stay)
                                     M/S PATH2WAY HR SOLUTIONS PVT. LTD ..... Appellant
                                              Represented by: Mr.N. P. Singh, Advocate.

                                                             versus
                                     GOVT. OF NCT OF DELHI                                  ..... Respondent
                                              Represented by:             Dr.Abhishek Manu Singhvi and
                                                                          Mr.Rahul Mehra, Sr. Advocates
                                                                          with Mr.Santosh Kumar Tripathi,
                                                                          Standing Counsel (Civil), GNCTD
                                                                          with Mr.Arun Panwar,
                                                                          Mr.Chaitanya Gosain and
                                                                          Mr.Amanpreet Singh, Advocates.
                                     CORAM:
                                     HON'BLE MS. JUSTICE MUKTA GUPTA
                                     HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA
                                                             ORDER

% 04.04.2022

1. By these appeals, appellants had challenged the order dated 8th March, 2022 passed by the learned Single Judge whereby the applications seeking interim injunction during the pendency of the writ petition were dismissed and the writ petitions were listed for final hearing.

2. Grievance of the appellants in these petitions was to the order dated 28th February, 2022 of the Commissioner (Excise) of the Department of Excise, Entertainment and Luxury Tax, Government of NCT of Delhi (in short 'GNCTD') directing that the L7Z licensees shall not give concession, rebate or discount on the Maximum Retail Price (in short 'MRP') of liquor and to strictly abide by Rule 54(3) of the Delhi Excise Signature Not Verified Digitally Signed By:JUSTICE MUKTA GUPTA LPA 191/2022 & connected matters Page 4 of 8 Signing Date:06.04.2022 18:49:38 Rules, 2010 (in short 'the Rules').

3. This order dated 28th February, 2022 was issued subsequent to a new excise policy brought in by GNCTD for the year 2021-2022. Pursuant to the said Excise Policy tenders were floated by GNCTD on 28th June, 2021 and 13th August, 2021 for licenses for retail vends of Indian and foreign liquor zone-wise. Thus all private players who participated in the tender were to bid for an entire zone and not any particular vend. In terms of Clause-4.1.9(viii) of the Excise Policy, it was provided that the licensee was free to give concession, rebate or discount on the MRP. Further Clause-3.5.1 of the tender also provided that the licensee was free to give concession, rebate or discount on MRP. It appears that in view of this concession/rebate/discount on MRP with no lower limit fixed there were serious disparities in sales due to prices being lowered in certain zones which resulted in the Commissioner (Excise) issuing the order dated 28th February, 2022 which is under challenge in the writ petitions.

4. Learned Single Judge vide the impugned order after noting down the contentions of both the parties was persuaded by the facts highlighted by the respondent that grant of discount has led to market distortions resulting in crowding of the liquor vends during Covid -19, leading to law and order problems as also inconvenience to the local people and that only ten licensees had come forward to challenge the impugned order as against other licensees who have also been granted licenses for sale of liquor and were bound by the impugned order issued by the Commissioner (Excise).

5. Aggrieved by the impugned order declining to stay the operation of Signature Not Verified Digitally Signed By:JUSTICE MUKTA GUPTA LPA 191/2022 & connected matters Page 5 of 8 Signing Date:06.04.2022 18:49:38 the order of the Commissioner (Excise) dated 28 th February, 2022 the appellants preferred these appeals.

6. During the pendency of these appeals, the Commissioner (Excise) has issued a fresh notification dated 1st April, 2022 regulating the discount/rebate/concession permissible to a licensee upto 25% of the MRP. The order dated 1st April, 2022 reads as under:

"F.No. 1(Exice)/IMFL/L-7Z/2021-22/792 Dated: 01/04/2022 ORDER Subject- Allowing Discounts/Rebate/Concession on MRP of liquor in NCT of Delhi Whereas the Government approved the Excise Policy 2021-22 along with the terms and conditions for the grant of various categories of licenses.
And whereas the Excise Policy 2021-22 came into effect on 17.11.2021 wherein the business commencement took place by all L7Z licenses.
And whereas taking into account the violation of DDMA guidelines and the distortion in the market that was witnessed due to the unregulated discounts offered by some of the licensees in the month of February 2022, the Department vide order dated 28.02.2022 discontinued the discounts/rebate/concession on sale of liquor in NCT of Delhi and all L7Z licensees were directed to neither give concession, rebate or discount on the MRP of liquor.
And whereas the Government has reconsidered the aforesaid decision and directed that discounts/rebate/concession upto 25% of MRP shall be allowed on the sale of liquor in the jurisdiction of NCT of Delhi with strict compliance of Rule 20 of the Delhi Excise Rules, 2010 during the Excise year 2021-22. However, in the overall pubic interest the Government reserves the right to withdraw the discounts being allowed at any time during the year and shall not be under any obligation whatsoever and it shall be Signature Not Verified Digitally Signed By:JUSTICE MUKTA GUPTA LPA 191/2022 & connected matters Page 6 of 8 Signing Date:06.04.2022 18:49:38 non-binding on the Government to allow the discounts on sale of liquor in the NCT of Delhi.
Therefore, I, Commissioner Excise in exercise of the powers under Section 4 of the Delhi Excise Act 2009 do hereby direct that the licensees can offer discount/rebate concession upto a maximum of 25% on the MRP on the sale of liquor in the jurisdiction of NCT of Delhi. The licensees shall however strictly abide by the terms and conditions of the license and if any violation of the same is noticed strict penal action shall be taken in accordance with the provisions of the Delhi Excise Act and Rules and also the terms and condition for the grant of L7Z /L7V license.
(Arvadiapi Krishna) Commissioner (Excise)"

7. In view of the fact that the respondents have now issued a fresh order dated 1st April, 2022 which would be now applicable, this Court finds that the challenge now in these appeals would be limited to whether the issuance of the order dated 28th February, 2022 was legal or not and whether the appellants are entitled to any compensation on that count, which would be all matters to be gone into by the learned Single Judge while deciding the writ petitions.

8. Consequently, leaving the parties to take all pleas before the learned Single Judge and keeping all the contentions of the parties open including the question whether the Commissioner (Excise) has power to issue the order in view of Excise policy being issued by the approval of the Council of Ministers present appeals and applications are disposed of in view of the fresh order dated 1st April, 2022 having been issued by the Commissioner (Excise) which permits rebates/concession/discounts upto Signature Not Verified Digitally Signed By:JUSTICE MUKTA GUPTA LPA 191/2022 & connected matters Page 7 of 8 Signing Date:06.04.2022 18:49:38 25% of the MRP.

9. Order be uploaded on the website of this Court.

MUKTA GUPTA, J.

NEENA BANSAL KRISHNA, J.

APRIL 04, 2022 'vn' Signature Not Verified Digitally Signed By:JUSTICE MUKTA GUPTA LPA 191/2022 & connected matters Page 8 of 8 Signing Date:06.04.2022 18:49:38