IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.439 of 2020 Decided on: 7th April, 2026 ------------------------------------------------------------------------------------- M/S Rana Enterprises …..Petitioner Versus The Principal Secretary (Excise & Taxation) and others .....Respondents ------------------------------------------------------------------------------------- Coram Ms. Justice Jyotsna Rewal Dua Whether approved for reporting?1 For the Petitioner: Ms. Narvada, Advocate vice Mr. Surinder Saklani, Advocate. For the Respondents: Ms. Seema Sharma, Deputy Advocate General. ------------------------------------------------------------------------------------ Jyotsna Rewal Dua, Judge Learned vice counsel appearing for the petitioner states that with the efflux of time, this writ petition has been rendered infructuous. Accordingly, the present writ petition is dismissed as having been rendered infructuous. Pending miscellaneous application(s), if any, also stand disposed of. Jyotsna Rewal Dua April 07, 2026 Judge Mukesh 1Whether reporters of print and electronic media may be allowed to see the order? Yes.