- 1 - HC-KAR NC: 2025:KHC-D:15089-DB WA No. 100210 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 5TH DAY OF NOVEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MRS JUSTICE GEETHA K.B. WRIT APPEAL NO. 100210 OF 2025 (EXCISE) BETWEEN: 1. THE EXCISE COMMISSIONER IN KARNATAKA 2ND FLOOR, TTMC, ‘A’ BLOCK, BMTC BUILDING, SHANTINAGAR, BENGALURU-560 027. 2. THE DEPUTY COMMISSIONER BALLARI DISTRICT, BALLARI-583 101. 3. THE STATE OF KARNATAKA DEPARTMENT OF EXCISE REPRESENTED BY THE DEPUTY COMMISSIONER OF EXCISE, BALLARI, DISTRICT BALLARI-583 101. …APPELLANTS (BY SRI. G.K. HIREGOUDAR, PRL. GOVERNMENT ADVOCATE) Digitally signed by BHARATHI H M Location: HIGH COURT OF KARNATAKA DHARWAD BENCH Date: 2025.11.07 11:06:43 +0530 - 2 - HC-KAR NC: 2025:KHC-D:15089-DB WA No. 100210 of 2025 AND: 1. M/S POLA BALA PRABHA A PARTNERSHIP FIRM NO.16/13, PARVATHINAGAR, BALLARI TOWN-583 103. REPRESENTED BY ITS MANAGING PARTNER SRI. POLA RADHAKRISHNA S/O. POLA VENKAIAH CHETTY AGED ABOUT 67 YEARS. …RESPONDENT (BY SMT. SUDHA D., AND SRI. KALYANI HEGDE, ADVOCATES) THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING TO, CALL FOR REASONS IN WP NO.100476/2023 (EXCISE) AND AFTER EXAMINING THE SAME AND ALLOW THE WRIT APPEAL AND QUASH THE ORDER DATED 27.11.2024 IN WP NO.100476/2023 (EXCISE) PASSED BY THE LEARNED SINGLE JUDGE IN THE INTEREST OF JUSTICE AND EQUITY. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MRS JUSTICE GEETHA K.B. - 3 - HC-KAR NC: 2025:KHC-D:15089-DB WA No. 100210 of 2025 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE S G PANDIT) This writ appeal filed under Section 4 of the Karnataka High Court Act, 1961 is directed against order dated 27.11.2024 in W.P.No.100476/2023, wherein the respondent’s writ petition was allowed and Order dated 05.01.2023 (Annexure-J) passed in appeal by Excise Commissioner in Karnataka, Bengaluru, setting aside the order of the Deputy Commissioner dated 01.12.2021 and directing recovery of an amount of ₹6,67,000/- from the respondent towards the charges for reconstitution of firm in terms of Rule 17-B of the Karnataka Excise (General Conditions of Licences) Rules, 19671, is quashed. 2. The position of law is settled in respect of Transfer of license and transfer fee to be collected in terms of Rule 17-B of the Rules, by the decision of a co-ordinate Bench of this Court in M/s. Shankar Wines Vs. the Commissioner of Excise and Another2. 3. It is also to be noted that in an identical situation, the State had preferred an appeal in WA No.100328/2023 and connected appeals and the said appeals were dismissed by a co-ordinate Bench of this Court 1 For short ‘Rules’ 2 WP No.30590/2014 & WP No.56657/2014 dated 22.08.2017 - 4 - HC-KAR NC: 2025:KHC-D:15089-DB WA No. 100210 of 2025 vide judgment dated 30.07.2024 upholding the view taken in M/s. Shankar Wines (supra). The co-ordinate Bench in the said judgment has specifically held that it cannot be a case of loss of identity, though there was reconstitution, eventually one partner quitting and his share being taken over by one of the remaining partner. It is also observed that there is absolutely no case for invoking the 2nd part of Rule 17-B of the Rules. Hence, we find no merit in the writ appeal. Accordingly, writ appeal stands rejected. Pending applications, if any, are disposed of as not surviving for consideration. Sd/- (S G PANDIT) JUDGE Sd/- (GEETHA K.B.) JUDGE VMB/JTR Ct-cmu List No.: 1 Sl No.: 24