Bombay High Court
THE STATE OF MAHARASHTRA AND OTHERSversusMAHESHPRASAD DWARKADAS JAISWAL AND ANOTHER
- Disposal
- DISPOSED OFF
Holding
The Court held that the failure to consider Section 114 of the Maharashtra Prohibition Act, which would cause loss to the public exchequer, warrants recalling the order and allowing the review.
Summary
The State of Maharashtra filed a review application against the High Court's order dated 21.11.2017 that had allowed a writ petition filed by Maheshprasad Dwarkadas Jaiswal and another. The State argued that the court had failed to consider Section 114 of the Maharashtra Prohibition Act, which mandates recovery of duties, taxes, fines and interest, and that this omission caused loss to the public exchequer amounting to Rs. 11,68,375. The respondents opposed the review, contending that no apparent error existed on the record and that no provision of the Civil Procedure Code was invoked. The Court held that the failure to apply an important statutory provision, resulting in loss to the exchequer, justified recalling the order despite the lack of a clear error on the face of the record. Consequently, the review application was allowed, the 2017 order was recalled, and the writ petition was ordered to be placed for admission, with the deposited amount to remain pending.
Issues considered
- The omission of Section 114 of the Maharashtra Prohibition Act in the original order constitutes an error justifying a review.
- Whether a review can be entertained when the omission leads to loss to the public exchequer despite the absence of an apparent error on the record.
Legislation cited
- Indian Contract Act, 1872 — s. 74
- Maharashtra Prohibition Act — s. 114
Subjects
- review
- writ petition
- Maharashtra Prohibition Act
- public exchequer
- interest refund
- Civil Procedure Code
- error on record
Judgment
2026:BHC-AUG:45822-DB
(1) ra41.24
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
BENCH AT AURANGABAD
27 REVIEW APPLICATION (CIVIL) NO. 41 OF 2024
IN WP/13545/2017
THE STATE OF MAHARASHTRA AND OTHERS
VERSUS
MAHESHPRASAD DWARKADAS JAISWAL AND ANOTHER
Mr. P.S. Patil, AGP for the applicant-State.
Mr. A.H. Kasliwal and Mr. H.V. Patil, Advocates for the respondents.
CORAM : KISHORE C. SANT &
JITENDRA JAIN, JJ.
DATE : 29.09.2026
PC :-
01. Heard learned Advocates for the parties. This application is
filed seeking review of order passed by this Court dated 21.11.2017
allowing the Writ Petition.
02. Learned AGP points out that para 9 of the order wherein it is
observed by this Court that the learned Additional Government Pleader
could not point out any provision to the Court showing that the claim of
the respondents/present applicants was legal. The Court, therefore,
directed to refund the interest amount to the petitioners. Learned AGP
now points out section 114 of the Maharashtra Prohibition Act, which
reads as under :-
(2) ra41.24
“114. Recovery of duties, etc.
(1) All duties, taxes, fines (except fines imposed by a Court)
and fees leviable under any of the provisions of this Act or in respect
of any licence, permit, pass or authorisation granted under it and the
cost of the supervising staff appointed under section 58A if not paid
within the due date or the prescribed period, shall be recovered from
any person liable to pay the same or from his surety, if any, with
simple interest at the rate of 2 per cent. Per month, from the date it
has become due, as if they were arrears of land revenue.
(2) When any person, in compliance with any rule, regulation or order
made under this Act, gives a bond (other than a bond under section
91 or 93) for the performance of an act, or for his abstention, from
any act, such performance or abstention shall be deemed to be a
public duty within the meaning of section 74 of the Indian Contract
Act, 1872 (XI of 1872); and upon breach of the conditions of such
bond by him, the whole sum named therein as the amount to be paid
in case of such breach may be recovered from him or from his surety
(if any) as if it were an arrear of land revenue.”
03. Learned AGP fairly concedes that it ought to have been
pointed out to the Court at the time of hearing of the petition. However,
the learned AGP was not fully prepared and inadvertently the mistake
has occurred. He submits that now the loss is caused to the public
exchequer. The amount of interest is directed to be refunded. Said
amount is Rs. 11,68,375/-.
04. This Court finds that since important provision was not
shown, this Court had disposed off the matter. Considering provision of
section 114 of the Act, this Court certainly finds that it ought to have
been considered while passing the impugned order.
(3) ra41.24
05. Learned Advocate Mr. Kasliwal and learned Advocate Mr. Patil
vehemently opposed the review application. They submit that there is no
error apparent on the face of record committed by the Court. It is only
in the matters where there is error on the face of record, the review is
permissible. No case is made out invoking provision of section 114 of the
Civil Procedure Code.
06. However, this Court finds that when there would be loss of
public exchequer and it is only because of inadvertence on the part of
learned AGP the provision was not pointed out, it would be proper to
recall the order and place the petition for hearing.
07. Considering the above, this Review Application is allowed.
The order dated 21.11.2017 is hereby recalled. Place the Writ Petition
for admission on Board dated 13.10.2026 in urgent admissions category.
Till next date the amount deposited in this Court shall be kept as it is.
[JITENDRA JAIN, J.] [KISHORE C. SANT, J.]
snk/2026/Sep26/ra41.24
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