Ajay Kumar Gupta v. State Of Chhattisgarh

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Criminal Misc. Petition No.1621 of 2017 • Ajay Kumar Gupta, S/o. Brijlal Gupta, Aged about 45 years, R/o. Cinemahal Road Amapara Kanker Tahsil Kanker, District North Bastar Kanker (CG) ---- Petitioner

Versus

• State Of Chhattisgarh Through the Collector Kanker District North Bastar (Kanker) (CG) ---Respondent For Petitioner :Mr. Ravi Maheshwari, Advocate For Non-applicant :Mr. Rahul Jha, Govt. Advocate Hon'ble Shri Justice Sanjay K. Agrawal Order on Board 12/06/2020

1. Proceedings of this matter have been taken up through Video Conferencing from High Court premises at Bodri, Bilaspur (CG).

2. The petitioner's appeal under Section 47-B of the Chhattisgarh Excise Act, 1915 (for short, 'the Act of 1915') has been rejected by the Excise Commissioner, the appellate authority, against which the revision would lie before the Court of Session under Section 47-C of the Act, 1915.

3. The petitioner is at liberty to avail the remedy by filing revision under Section 47-C of the Act, 1915 before the Court of Sessions within 30 days from today.

4. With the aforesaid liberty, present CrMP stands disposed of.

Needless to state that if such a revision is filed, the appellate authority shall consider and decide the same in accordance with law as expeditiously as possible.

Sd/- (Sanjay K. Agrawal) JUDGE Bini