- 1 - NC: 2025:KHC:6799 WP No. 19840 of 2022 C/W WP No. 17858 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 19840 OF 2022 (EXCISE) C/W WRIT PETITION NO. 17858 OF 2023 IN WP No. 19840/2022 BETWEEN: SMT. RATNAMMA w/o LATE B V MUNIRATHNAM AGED ABOUT 56 YEARS, RESIDING AT PANTHANA HALLI VILLAGE KYASMBA HALLI HOBLI KGF TALUK, KOLAR DISTRICT KARNATAKA 517247 …PETITIONER (BY SRI. D.R. RAVISHANKAR, SR. COUNSEL FOR SRI. SARAVANA S., ADVOCATE) AND: 1. THE EXCISE COMMISSIONER KARNATAKA, 2ND FLOOR, TTMC A BLOCK BMTC BUILDING, SHANTHINAGAR BENGALURU 560027 2. THE DEPUTY COMMISSIONER OF EXCISE KOLAR, KOLAR 517247 …RESPONDENTS (BY SRI. B. MANJUNATH, AGA FOR R1 & R2 SRI. G.K. BHAT, SR. COUNSEL FOR SMT. SUDHA, ADVOCATE FOR IMPLEADING APPLICANT Digitally signed by C HONNUR SAB Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:6799 WP No. 19840 of 2022 C/W WP No. 17858 of 2023 IN I.A.NO.1/22) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO- DIRECT THE RESPONDENT TO TRANSFER THE FORM NO.CL-7 LICENSE DTD 30.06.2022 VIDE ANNX-A, STANDING IN THE NAME OF THE DECEASED HUSBAND OF THE PETITIONER TO THE NAME OF THE PETITIONER. IN WP NO. 17858/2023 BETWEEN: SMT K JALAJA W/O/ LATE. B.V. MUNIRATHANAM, AGED ABOUT 39 YEARS, (SHOWN AS DAUGHTER OF K. KESHVALU NAIDU IN THE IMPUGNED ORDER) R/AT NO. 8, SWTHANTRA NAGARA, BASAVANAPURA POST, K.R.PURAM HOBLI, BENGALURU EAST TALUK, BENGALURU - 560 036. ...PETITIONER (BY SRI.D G.K. BHAT, SR. COUNSEL FOR SMT. SUDHA N., ADVOCATE) AND: 1. THE EXCISE COMMISSIONER IN KARNATAKA 2ND FLOOR, TTMC A BLOCK, BMTC BUILDIMG, SHANTHINAGAR, BENGALURU - 560027. 2. THE DEPUTY COMMISSIONER OF EXCISE, KOLAR DISTIRCT, KOLAR- 517 247. 3. SMT. RATHNAMMA, W/O. LATE SRI. B.V. MUNIRATHNAM, R/AT NO.7- 34, BHARATH NAGAR, VENKATAGIRIKOTA, CHITTOOR, - 3 - NC: 2025:KHC:6799 WP No. 19840 of 2022 C/W WP No. 17858 of 2023 ANDHRA PRADESH- 517 424. 4. SMT. M. LAKSHMI, W/O. SRI. J. GOVINDAPPA, D/O LATE SRI. B. V. MUNIRATHNAM, RESIDING AT I-24, PAMUGANIPALLI, VENKATAGIRI KOTA, CHITTOOR, ANDHRA PRADESH - 517 424. 5. SMT. NIRMALA, W/O. SRI. G. SNAKARAPPA, D/O. LATE. SRI. B.V. MUNIRATHANAM, RESIDING AT NO. 7-34, BHARATH NAGAR, VENKATAGIRI KOTA, CHITTOOR, ANDHRA PRADESH - 517 424. 6. SRI. B.M. PUNITH KUMAR, S/O LATE SRI. B.V. MUNIRATHNAM, RESIDING AT 7-34, BHARATH NAGAR, VENKATAGIRI KOTA, CHITTOOR, ANDHRA PRADESH - 517 424. 7. SMT. B.M. SHAILAJA, W/O. SRI. G. PRABHAKAR, D/O LATE SRI. B.V. MUNIRATHNAM, RESIDING AT NO. 205, PRK DOLPHIN TOWERS, MADAVADARA, MURALINAGAR, VISAKHAPATNAM, ANDHRA PRADESH - 530 007. 8. SMT. MANJULA, RESIDING AT 6-1259, NARAYANA NAGAR, V KOTA, CHTTOOR DISTRICT, ANDHRA PRADESH - 517 424. ...RESPONDENTS (BY SRI. B. MANJUNATH, AGA FOR R1 & R2 SRI. SANTHOSH H.R., ADVOCATE FOR C/R3 TO R7) R8 SERVED AND UNREPRESENTED) - 4 - NC: 2025:KHC:6799 WP No. 19840 of 2022 C/W WP No. 17858 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER AS PER ANNEXURE-H DTD 10.08.23 PASSED BY THE R1 IN APPEAL NO. ECS/84/APP/2022. THESE PETITIONS, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE ANANT RAMANATH HEGDE ORAL ORDER Heard the learned Senior counsel appearing for the petitioner in W.P.No.19840/2022 and also appearing for impleading applicant in W.P.No.19840/2022. 2. Writ petition No.19840/2022 is filed with a prayer to issue a writ of mandamus to direct the respondent to transfer Form No.CL-7 license dated 30.06.2022, in favour of the petitioner which was originally standing in the name of late B.V.Munirathnam. 3. Admitted factual position is Form No.CL-7 license issued in favour of B.V.Munirathnam was in force - 5 - NC: 2025:KHC:6799 WP No. 19840 of 2022 C/W WP No. 17858 of 2023 till 30.06.2023. He died on 06.08.2022, when the license was still subsisting. 4. The petitioner in W.P.No.19840/2022, claims to be the first wife of late B.V.Munirathnam and in the aforementioned petition, the impleading application is filed by the proposed respondent No.3, who claims to be the second wife of late B.V.Munirathnam. 5. Learned senior counsel appearing for the proposed respondent No.3/applicant would submit that after the death of the license holder, under Rule 17-A of the Karnataka Excise Licences (General Conditions) Rules, 1967, the Deputy Commissioner is required to issue a license in favour of legal heirs. It is his claim that the application seeking a succession certificate in respect of the aforementioned license in the name of B.V.Munirathnam is pending consideration before the learned Senior Civil Judge, KGF, in P&SC.No.17/2023. It is further stated that the writ petitioner, who claims to be - 6 - NC: 2025:KHC:6799 WP No. 19840 of 2022 C/W WP No. 17858 of 2023 the first wife, is now impleaded as a party to the said proceedings. 6. Learned Senior counsel appearing for the impleading applicant would also submit that the prayer for issuing a writ of mandamus to transfer the license in favour of the petitioner in W.P.No.19840/2022 cannot be granted as there is no adjudication, as who is the legal heir and there is a dispute relating to the status of the petitioner as legal heir of deceased B.V.Munirathnam. 7. W.P.No.17858/2023 is filed assailing the order at Annexure-H. In terms of Annexure-H, the Excise Commissioner directed second and third respondents before him, namely Smt. Jalaja and Smt.Manjula to approach the competent Court of law. In terms of the said order, Smt. Rathnamma, who is respondent No.3 in W.P.No.17858/2023, is prevented from approaching the Civil Court to establish the status as a legal heir of deceased B.V.Munirathnam. - 7 - NC: 2025:KHC:6799 WP No. 19840 of 2022 C/W WP No. 17858 of 2023 8. In addition, the aforementioned order passed by the Excise Commissioner permitted the petitioner Smt.Rathnamma to run the business in terms of interim order dated 16.08.2023 granted by this Court in W.P.No.17858/2023 (writ petition Number is wrongly mentioned in the operative portion of the order passed by Excise Commissioner as W.P.No.19840/2022 instead of W.P.No.17858/2023.) 9. Learned senior counsel appearing for the petitioner in W.P.No.17858/2023 would contend that the Excise Commissioner could not have passed the order preventing the petitioner from approaching the Civil Court to establish the status as legal representative of the deceased B.V.Munirathnam. 10. This Court is of the view that such an order restraining the petitioner from approaching the Civil Court could not have been passed by the Excise Commissioner. It is noticed that there is a rival claim as to who is the legal representative of deceased B.V.Munirathnam and the - 8 - NC: 2025:KHC:6799 WP No. 19840 of 2022 C/W WP No. 17858 of 2023 same has to be adjudicated by the competent Civil Court. Since it is submitted that the petition seeking succession certificate in respect of the aforementioned license is pending consideration before the competent Civil Court, the parties should be permitted to establish their claim before the competent Civil Court. 11. Now, the question is whether the interim benefit which is granted in favour of the petitioner in W.P.No.17858/2023 should continue till the conclusion of the proceedings before the trial Court in which the petition seeking succession certificate is pending. 12. Learned senior counsel appearing for the third party applicant in W.P.No.19840/2022 and who is the petitioner in W.P.No.17858/2023 would submit that nobody should be permitted to run the business under the aforementioned license on the premise that the license has expired. Thus, he would contend it would not be permissible to run the business till the status of legal heir is adjudicated. - 9 - NC: 2025:KHC:6799 WP No. 19840 of 2022 C/W WP No. 17858 of 2023 13. Learned senior counsel for the petitioner in W.P.No.19840/2022 would contend that there is an interim order granted on 16.08.2023, after the expiry of the term of the license. In terms of the said interim order, the petitioner in W.P.No.19840/2022 is running the business, and this Court has safeguarded the interest of both parties by directing the petitioner in W.P.No.19840/2022 to furnish the accounts relating to the business, as such, no prejudice is caused. 14. Learned senior counsel for the petitioner in W.P.No.17858/2023 submits that in case the third party applicant establishes the status as the legal representative of the deceased B.V.Munirathnam, whatever profit the petitioner in W.P.No.19840/2022 earned post interim order, same shall go to the benefit of the legal representative of the deceased B.V.Munirathnam and in case, the petitioner has suffered loss, the loss will be borne by the petitioner in W.P.No.19840/2022. - 10 - NC: 2025:KHC:6799 WP No. 19840 of 2022 C/W WP No. 17858 of 2023 15. Though the learned senior counsel appearing for third party applicant contends that the petitioner in W.P.No.19840/2022 is not running the business, this Court is of the view that, in view of the interim protection granted by this Court on 16.08.2023, the same shall continue till the disposal of the proceedings before the competent Civil Court in P & SC No.17/2023. 16. This Court has not given any finding as to who is running the business and who is not running a business at this juncture. In case third party applicant succeeds before the competent Civil Court in P & SC No.17/2023, the petitioner shall furnish the accounts, and the petitioner is liable to pay the profit. 17. The trial Court shall not be influenced by the observations made in the order dated 16.08.2023, wherein the petitioner in W.P.No.19840/2022 is permitted to run the business. The said finding is only confined to the interim prayer, which was made in the said petition. It - 11 - NC: 2025:KHC:6799 WP No. 19840 of 2022 C/W WP No. 17858 of 2023 should not be considered a finding on the merits of the claim of the petitioner in W.P.No.19840/2022. 18. Since these petitions are being disposed of, the direction to furnish the accounts, is modified, directing the petitioner to furnish the accounts before the Civil Court in P&SC.No.17/2023, where the case is pending consideration. With these observations, the writ petitions are disposed of. 19. It is made clear that no third-party interest/charge shall be created over the business, which was earlier in the name of B.V.Munirathnam. 20. The Civil Court in K.G.F shall endeavour to conclude the proceedings within six months. 21. Since it is submitted that technically, the license is required to be renewed to give effect to the interim order, third party applicant shall not raise objections for renewal on the premise that the case is not yet adjudicated. The renewal of the license, if granted by the - 12 - NC: 2025:KHC:6799 WP No. 19840 of 2022 C/W WP No. 17858 of 2023 Authority should not be construed as confirmation or declaration of the status of the petitioner in W.P.No.19840/2022, as legal heir of late B.V.Munirathnam. In view of the disposal of the writ petitions, I.A.No.1/2022, does not survive for consideration and is accordingly disposed of. Sd/- (ANANT RAMANATH HEGDE) JUDGE SKS List No.: 1 Sl No.: 10