- 1 - HC-KAR NC: 2025:KHC:48162 WP No. 5471 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT PETITION NO. 5471 OF 2023 (EXCISE) BETWEEN: 1. SRI. RAJASHEKAR K., S/O LATE SRI.KRISHNAPPA AGED ABOUT 51 YEARS R/AT SHRI GANDHA, DOOR NO.491/40/1, 39TH CROSS, 1ST MAIN, 8TH BLOCK, JAYANAGAR BENGALURU-560 011. 2. SRI. RAVINDRA S/O LATE SRI.VEERABHADRAIAH AGED ABOUT 34 YEARS R/AT MARUTHI NILAYA, NO.27,7TH CROSS, KUVEMPUNAGAR, DODDAKALLASANDRA, BENGALURU-560 062. …PETITIONERS (BY SMT. RAJATH ARIGA., ADVOCATE FOR SRI. ANOOP HARANAHALLI.,ADVOCATE) AND: 1. COMMISSIONER OF EXCISE , GOVERNMENT OF KARNATAKA, 2ND FLOOR, BMTC TTMC BLDG, 'A' BLOCK, SHANTHINAGAR, BENGALURU-560 027. Digitally signed by MAHALAKSHMI B M Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:48162 WP No. 5471 of 2023 2. DEPUTY COMMISSIONER OF EXCISE BENGALURU URBAN (BUD-8). BENGALURU-560 002. 3. SRI. B.N NAGESH REDDY S/O LATE SRI. NANJUNDA REDDY, AGED ABOUT 48 YEARS R/AT BALLURU VILLAGE, ATTIBLELE HOBLI, ANEKAL TALUK, BENGALURU URBAN DISTRICT-562 107. 4. SRI. SATISH REDDY S/O SRI. M NARAYANA REDDY AGED ABOUT 46 YEARS, R/AT NO.94, 5TH CROSS, R.S GARDEN, BOMMASANDRA, ANEKAL TALUK, BENGALURU-562107. 5. SRI. K SRINIVASAIAH S/O SRI. KEMPEGOWDA AGED ABOUT 63 YEARS R/AT KALENAHALLI, KODIGEHALLI POST, GUBBI TALUK, TUMKUR-572 216. …RESPONDENTS (BY SRI. RAJ KUMAR M.,AGA FOR R1 & R2; SRI. K. VIJAYAKUMAR., ADVOCATE FOR R3 & R4; NOTICE TO R5 IS SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 10/02/2023 BEARING NO. EXE/BUD- 08/S.STA/CL-9/19/V50/2022-23 PASSED BY R-2 AT ANNEXURE-A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:48162 WP No. 5471 of 2023 CORAM: HON'BLE MRS. JUSTICE K.S. HEMALEKHA ORAL ORDER The petitioners have approached this Court seeking to quash the impugned order dated 10.02.2023 passed by the respondent No.2- Deputy Commissioner, whereby shifting of CL9 licence issued in favour of the respondent No.4 has been permitted. 2. The Karnataka Excise Act, 1965 ("Act" for short) provides a statutory appellate mechanism. Under Section 61(2) of the Act, any person aggrieved by an order passed by the Deputy Commissioner may prefer an appeal to the Excise Commissioner within 90 days from the date of communication of such order. 3. The impugned order has been passed by the Deputy Commissioner and the petitioners have invoked writ jurisdiction without exhausting the statutory remedy. The petition having been filed on 04.03.2023, is well within the permissible period of availing the appellate - 4 - HC-KAR NC: 2025:KHC:48162 WP No. 5471 of 2023 remedy, subject to exclusion of time under Section 14 of the Limitation Act, 1963. 4. Accordingly, this Court pass the following; ORDER i. The writ petition is disposed of. ii. Liberty is reserved to the petitioner to prefer an appeal before the Excise Commissioner challenging the order passed by the Deputy Commissioner dated 10.02.2023 within two weeks from date of receipt of the copy of this order, if so advised. iii. Upon such filing of an appeal, the Excise Commissioner shall consider the same on its merits and pass appropriate orders within 8 weeks from the date of filing of such an appeal. iv. The petitioners shall be entitled to the benefit of Section 14 of the Limitation Act for exclusion of the time spent in prosecuting the writ petition. - 5 - HC-KAR NC: 2025:KHC:48162 WP No. 5471 of 2023 v. All the contentions of the petitioners as well as respondent Nos.3 and 4 are kept open. vi. This Court has not expressed any opinion on the merits or demerits of the case. Sd/- ___________________ JUSTICE K.S. HEMALEKHA RU List No.: 1 Sl No.: 16