- 1 - NC: 2025:KHC-D:4792 WP No. 100974 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 14TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MRS. JUSTICE M.G.UMA WRIT PETITION NO.100974 OF 2025 (EXCISE) BETWEEN: M/S. SHRI WINE SHOP A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT, AT: VP NO. 8, SY.NO.213, KADROLLI, KITTUR TALUK, DISTRICT. BELAGAVI 591153. REPRESENTED BY ITS PARTNER SHRI. NIRANJAN G. KALAL S/O. GAJANAN KALAL, AGE. 33 YEARS, OCC. BUSINESS, R/O. H.NO.832, NEAR CHANDRACHAMYA NILAYA, SHIVALAYA TEMPLE, RAM THIRTH NAGAR, BELAGAVI – 5900026. …PETITIONER (BY SRI J. S. SHETTY, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT -EXCISE VIDHANA SOUDHA, BENGALURU - 560001. 2. COMMISSIONER OF EXICSE 2ND FLOOR, BMTC BUILDING, A BLOCK, BMTC SHANTI NAGAR, BENGALURU - 560027. 3. THE DEPUTY COMMISSIONER OF EXICSE, BELAGAVI SOUTH DISTRICT, OLD P.B ROAD, BELAGVI, DISTRICT. BELAGAVI - 590001. Digitally signed by V N BADIGER Location: HIGH COURT OF KARNATAKA, DHARWAD BENCH, DHARWAD - 2 - NC: 2025:KHC-D:4792 WP No. 100974 of 2025 4. THE EXCISE INSPECTOR, BAILAHONGAL RANGE, BAILAHONGAL, DISTRICT: BELAGAVI – 591102. 5. DEPUTY SUPERINTENDENT OF EXCISE RAMADURG SUB DIVISION, RAMADURG, DISTRICT: BELAGAVI – 591123. …RESPONDENTS (BY SRI. P.N.HATTI, HCFP) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO: A) ISSUE A WRIT OF CERTIORARI TO QUASH THE ORDER NO. DCE/BGM/IML/SRI WINES 2022-23, DATED. 23-12-2024, PASSED BY THE THIRD RESPONDENT, THE COPY OF WHICH HAS BEEN PRODUCED HEREWITH AT ANNEXURE-A. B) ISSUE A WRIT OF MANDAMUS DIRECTING THE THIRD RESPONDENT TO CONSIDER THE CASE OF THE PETITIONER FIRM FOR SHIFTING OF ITS CL2 LICENSE FROM THE EXISTING PREMISES TO THE ADJOINING PREMISES BEARING GPC NO.3/2, SITUATED AT KADROLLI VILLAGE, KITTUR TALUK, DISTRICT: BEALGAVI ON PARI MATERIA AS IT WAS DONE IN THE CASE OF M.B. AKKAMMA, AS PER THE ORDER NO.EXCISE-11014/297/2021 (¨sÁUÀ ¨sÁUÀ ¨sÁUÀ ¨sÁUÀ----2), PASSED BY THE SECOND RESPONDENT DATED31.01.2024, THE COPY OF WHICH HAS BEEN PRODUCED HEREWITH AT ANNEXURE-B. C) FURTHER DIRECTION MAY KINDLY BE ISSUED TO THE THIRD RESPONDENT DIRECTING HIM TO CONSIDER THE REPRESENTATION DATED 03.01.2025, MADE BY THE PETITIONER TO ENABLE HIM TO PAY THE AMOUNT BY ISSUING CHALLAN AND ALSO ENABLE HIM TO FILE THE APPLICATION IN THE NECESSARY - 3 - NC: 2025:KHC-D:4792 WP No. 100974 of 2025 FORMAT, THE COPY OF WHICH HAS BEEN PRODUCED HEREWITH AND MARKED AS PER ANNEXURE-C. D) ANY OTHER WRIT OR DIRECTION WHICH THIS HONOURABLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE MAY KINDLY BE GRANTED IN FAVOUR OF THE PETITIONER BY ALLOWING THIS WRIT PETITION WITH THE COST THROUGHOUT IN THE ENDS OF JUSTICE AND EQUITY. THIS PETITION COMING ON FOR FURTHER HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: CORAM: THE HON'BLE MRS JUSTICE M.G.UMA ORAL ORDER The petitioner has approached this Court seeking issuance of a writ in the nature of Certiorari to quash the order dated 23.12.2024, passed by respondent No.3-the Deputy Commissioner of Excise Belagavi South District, produced as per Annexure-A, and to issue a writ in the nature of Mandamus, directing respondent No.3 to consider the case of the petitioner firm for shifting its CL-2 license from the existing premises to the adjoining premises bearing GPC No.3/2, situated at Kadrolli village, Kittur Taluk, Belagavi District which is pari materia with - 4 - NC: 2025:KHC-D:4792 WP No. 100974 of 2025 the order dated 31.01.2024, passed by respondent No.2- the Commissioner of Excise, Belagavi, produced as per Annexure-B in M.B.Akkamma Vs. State of Karntaka Excise Department and others1, and to direct respondent No.3 to consider the representation dated 03.01.2025 made by the petitioner to enable him to pay the amount by issuing Challan, and also enable him to file the application in the necessary format. 2. Heard Sri J.S.Shetty, the learned counsel for the petitioner and Sri P.N.Hatti, the learned High Court Government Pleader for the respondents. Perused the materials on record. 3. It is the contention of the petitioner that, the petitioner being the license holder, is intending to shift CL- 2 license from the existing premises to the adjoining premises bearing GPC No.3/2 situated at Kadrolli village, Kittur Taluk, Belagavi District. It is his contention that it is a case pari materia with M.B.Akkamma (supra) wherein 1 W.P.No.26696/2023 dated 19.12.2023 - 5 - NC: 2025:KHC-D:4792 WP No. 100974 of 2025 similar relief was granted by respondent No.2 on 31.01.2024 as per Annexure-B. Therefore, the petitioner is seeking issuance of a similar writ in the nature of Mandamus directing respondent No.3 to consider his representation dated 03.01.2025. The Deputy Commissioner of Excise, Belagavi South District had issued Annexure-E, dated 30.06.2017 permitting shifting of premises for conducting the business with CL-2 license from the original place to an another place. Under such circumstances, there is no bar in permitting the petitioner to shift the premises from existing place to the proposed place. 4. Learned counsel also submits that the petitioner had approached this Court with similar prayer by filing W.P.No.104795/2024, which came to be disposed off vide order dated 02.10.2024, directing respondent No.2-the Commissioner of Excise, to consider the representations of the petitioner dated 21.07.2023 and 08.08.2023, within a period of four weeks from the date of receipt of copy of - 6 - NC: 2025:KHC-D:4792 WP No. 100974 of 2025 the order. Instead, complying with the said direction, respondent No.2 directed respondent No.3 to consider the representation which is bad under law. 5. Learned counsel also submitted that even though such shifting was permitted in the case of M.B.Akkamma (supra) which is evidenced by Annexure- B, the same is not being permitted to the petitioner with ulterior motive. Hence, he prays for allowing the petition. 6. Even though learned High Court Government Pleader opposes the petition on various grounds including the ground that the petitioner is having alternative remedy available under Section 61(2) of Karnataka Excise Act, 1965 (‘Excise Act’ for short) to approach respondent No.2, he fairly concedes that in M.B.Akkamma, (supra) the Co- Ordinate Bench of this Court permitted the petitioner to approach the Additional Chief Secretary (Finance), Government Of Karnataka, for consideration and to take a decision in the matter as to whether to permit the petitioner to shift the license to the adjacent property or - 7 - NC: 2025:KHC-D:4792 WP No. 100974 of 2025 not. It is stated that the said decision is to be taken in the light of the observations made by the Court. 7. Learned counsel for the petitioner has no objection to pass such a direction to the petitioner to approach the Additional Chief Secretary (Finance), Government of Karnataka, to consider the recommendations made by the Commissioner of Excise and the Deputy Commissioner of Exercise who are the respondents herein to decide the matter, in the light of the decision of the Coordinate Bench of this Court, in M.B.Akkamma (supra). Hence I proceed to pass the following: ORDER (i) The writ petition stands disposed off directing the Additional Chief Secretary (Finance), Government Of Karnataka to consider the recommendations made by the Commissioner of Excise and the Deputy Commissioner of Excise, and to decide about permitting the petitioner to shift the license to the adjacent property in the - 8 - NC: 2025:KHC-D:4792 WP No. 100974 of 2025 light of the decision of the Coordinate Bench of this Court in M.B.Akkamma (supra). (ii) The Additional Chief Secretary (Finance), Government of Karnataka shall consider and decide the same at the earliest atleast within two months from the date of receipt of copy of this order. Sd/- (M.G.UMA) JUDGE MKM,EM CT:ANB List No.: 2 Sl No.: 2