HON’BLE SRI JUSTICE R. SUBHASH REDDY WRIT PETITION No.18952 of 2009 Dated: 24-06-2010 Between: Vempuluru Narasaiah. … Petitioner And The Commissioner of Prohibition and Excise, Nampally, Hyderabad & others. … Respondents HON’BLE SRI JUSTICE R. SUBHASH REDDY WRIT PETITION No.18952 of 2009 ORDER: In the writ petition, the petitioner has questioned the demand Notice, dated 22.07.2009, issued by the 2nd respondent-Superintendent of Prohibition and Excise, Nellore, in R.C.No.629/91/A1. Earlier also, there was a demand notice, dated 01.02.2009, issued in Rc.No.629/91/A1, demanding an amount of Rs.11,87,877/- by the Superintendent of Prohibition and Excise, Nellore, which was subject matter of the writ petition in W.P.No.6528 of 2009. The said writ petition was disposed of, directing the respondents to treat the said demand notice, dated 01.02.2009, as a show cause notice and permitted the petitioner to submit his explanation within a period of two weeks. There was a further direction to the 3rd respondent to consider the said explanation/objections of the petitioner and pass appropriate orders. In view of the said order passed by this Court in W.P.No.6528 of 2009, the petitioner has filed his explanation on 11.04.2009, disputing the liability, with a further request to give an opportunity of hearing. It is stated that when the notice was issued, appearance was filed by one Sri Sanatana Bharat, Advocate, on behalf of the petitioner. After filing of such explanation, notice, dated 20th June 2009 is issued, posting the matter for inquiry on 03.07.2009 at 11.00 a.m. It is the case of the petitioner that the son of the petitioner and their Advocate, have attended the office of 2nd respondent on the aforesaid date and time, but the 2nd respondent was not available. It is further submitted that having waited upto 12.30 p.m., they left the office on the assurance given by the staff that a further date will be intimated, but to their surprise, the impugned order is passed and communicated to the petitioner. A counter affidavit is filed by the 2nd respondent, generally denying the various allegations made by the petitioner, including the allegation of the petitioner that his son and Advocate were present in the office of 2nd respondent on 03.07.2009. The petitioner, in support of his allegation that he was represented by his Advocate on the date of inquiry and waited up to 12.30 p.m., has filed the affidavit of the said Advocate. Though there is a general denial in the counter, but there is no reason to disbelieve the affidavit filed by an Advocate, who in categorical terms, has stated that on the date of inquiry, he visited the office of the 2nd respondent along with the son of the petitioner, but the 2nd respondent was not available in the office. It is also their categorical statement that they have waited up to 12.30 p.m. and left the office on the assurance of the staff of the office to intimate the future date. In that view of the matter, taking into account the affidavit filed by the Advocate, who filed the affidavit on behalf of the petitioner, without going into merits of the impugned demand, I deem it is a fit case to remit back for fresh consideration, basing on the explanation already filed by the petitioner, by setting aside the impugned notice. For the aforesaid reasons, the impugned demand notice, dated 22.07.2009, is set aside, with a direction to the petitioner to appear before the 2nd respondent along with his Advocate, on 19th July 2010 at 11 a.m. However, it is made clear that the petitioner or his Advocate shall not seek any further adjournment in the matter and shall advance the arguments if any, on the aforesaid date and time, as fixed by this Court. On hearing the petitioner or his Counsel, the 2nd respondent shall pass appropriate orders in accordance with law. The writ petition is allowed to the extent indicated above. No order as to costs. ______________________ R. SUBHASH REDDY, J 24th June 2010 Note: Office to despatch the copy of this order in three days, by Registered Post with Acknowledgement due. (b/o) ajr