1 21.12.2017. d.p. M.A.T. 2147 of 2017 (CAN 11960 of 2017) New Kenilworth Hotel Priavate Limited & Anr. -versus State of West Bengal & Ors. Mr. Pratap Chatterjee, Sr. Adv., Mr. Saptansu Basu, Sr. Adv., Mr. Sabyasachi Chowdhury, Mr. Dhruba Ghosh, Mr. Sarathi Dasgupta, Mr. Rajashi Dutta, Mr. V.V.V. Sastry, Ms. Deepabali Dutta. For the Appellants. Mr. Abhratosh Majumdar, Ld. Additional Advocate General, Mr. Md. T.M. Siddiqui, Mr. Soumitra Mukherjee, Mr. Avra Majumder. For the State. By consent of the parties, both the appeal and the application for appropriate order filed in connection therewith are taken up for hearing. We find that the vakalatnama has been accepted by the learned advocate-on-record. As such office record regarding defect in the vakalatnama may be ignored. 2The writ petitioner filed W.P no. 22151(W) of 2017 challenging the order dated July 5, 2017 passed by the Collector of Customs invoking Rule 6 of the West Bengal Excise (change in management) Rules 2009. Since a statutory appeal was available against the said order of the Collector of customs, the learned Single Judge by an order dated 4th September, 2017 disposed of the writ petition by granting liberty to the writ petitioner to file appeal against the order of the Collector of Customs. Such appeal was filed by the writ petitioner before the Excise Commissioner who is the appellate authority. During the pendency of such appeal, the writ petitioner filed another writ petition being W.P No.30525(W) of 2017 contending that the appellate authority had a closed mind, did not give any hearing or adequate hearing to the writ petitioner and had already made up his mind to dismiss the appeal. The writ petitioner prayed for quashing of the proceeding before the appellate authority. The learned Trial Judge held that the apprehension of the writ petitioner was pre-matured. The appellate authority had not yet passed his order. Accordingly, the learned Judge dismissed the writ application by an order dated 14th December, 2017. The present appeal has been filed by the writ petitioner against the said order dated 14th December, 2017. In course of hearing, learned Additional Advocate General appearing for the respondents has produced a copy of an order dated 18th December, 2017 passed by the Excise Commissioner, West Bengal, being the appellate authority. The order is very cryptic. No reasons at all have been given in support of the said order. The contention of the writ petitioner that the demand of the Excise authorities is illegal since there has been no change in 3management of the concerned hotel, has not been discussed at all in the said order. It is now settled law that recording of reasons in support of an order is mandatory and indeed is a part of the principles of natural justice. An unreasoned order is void and non est in the eye of law. Let the order dated 18th December, 2017 passed by the Excise Commissioner, West Bengal be kept with the record. It has further been contended by the writ petitioner/appellant that no meaningful hearing was given by the appellate authority. This is disputed by the learned Additional Advocate General. Be that as it may, in our opinion, the Excise Commissioner requires to revisit the matter. The order dated 18th December, 2017 is set aside. The Excise Commissioner shall give a fresh hearing to the writ petitioner and shall intimate the date of hearing to the learned advocate-on-record of the writ petitioner at least 5 days before the hearing. The writ petitioner shall be at liberty to urge all points before the Excise Commissioner including the point that there has been no change in management of the concerned hotel. The Excise Commissioner shall pass a reasoned order in accordance with the applicable rules/regulations. Such exercise shall be completed by the end of January, 2018. The order passed by the Excise Commissioner shall be communicated to the learned advocate-on-record for the writ petitioner within a week from the date of the order. 4The writ petitioner/appellant shall furnish an unconditional bank guarantee for a sum of Rs.20 lacs in favour of the Excise Commissioner, West Bengal from any scheduled bank within a week from date. The said bank guarantee should be valid for at least six months. However the Excise Commissioner shall under no circumstances invoke the said bank guarantee before four weeks from the date of the order to be passed by the Excise Commissioner. Ordinarily we would not have passed this order in view of the fact that the order dated 18th December, 2017 passed by the appellate authority gives rise to a fresh cause of auction in favour of the writ petitioner. However, since the order is completely unreasoned and does not discuss the case of either parties, we felt that the ends of justice would be served if we pass the instant order. Since no affidavit in opposition has been invited in connection with the stay application filed by the appellant, the allegations contained in the stay application are deemed not to be admitted. The appeal and the application are thus, disposed of. Urgent photostat certified copy of this order, if applied for, shall be given to the parties as expeditiously as possible on compliance of all necessary formalities.
5 (Jyotirmay Bhattacharya, ACJ.) ( Arijit Banerjee, J.)