[2025:RJ-JP:31628-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 640/2002 M/s Som Distilleries And Breweries Limited having its registered office at A-1, Arjun Nagar, Safdarjung Enclave Extension, Kamal Cinema Road, New Delhi-29 ----Petitioner Versus 1. State of Rajasthan. 2. The Excise Commissioner, Government of Rajasthan, Udaipur. 3. Excise Inspector, Officer-in-charge, Bonded Warehouse, M/s. Som Distilleries And Breweries Limited, C/o District Excise Officer, Jaipur City, Jaleb Chowk, Jaipur. ----Respondent For Petitioner(s) : Ms. Alankrita Sharma on behalf of Mr. Kamlakar Sharma, Sr. Adv. For Respondent(s) : Mr. Jay Vardhan Joshi on behalf of Mr. Bharat Vyas, AAG HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 13/08/2025 1. Both the counsels are ad idem and the issue raised in the present petition stands finally adjudicated by the Co-ordinate Bench of this Court in its judgment passed in D.B. Civil Writ No.696/2002-M/s Associated Alcohols and Breweries Limited Vs. State of Rajasthan & Ors and connected writ petitions decided on 27.05.2025, wherein the Division Bench held as under: “38. As an upshot of the above discussion, we are of the view that the notification impugned does not suffer from any illegality or invalidity nor can we said to be ultra vires enabling Act i.e. the Rajasthan Excise Act, 1950 or inconsistent with the provisions contained in the Rajasthan Excise Rules, 1956. [2025:RJ-JP:31628-DB] (2 of 2) [CW-640/2002] 39. The other submission with regard to validity of subsequent clarifications and circulars need not be gone into, once the validity of notification is upheld. 40. In the result, the petitions, being devoid of merit, are dismissed.” 2. In view of the aforesaid decision, the present petition is, accordingly, dismissed mutatis mutandis. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J MAHIMA/RAHUL/1