- 1 - HC-KAR NC: 2025:KHC:35211 WP No. 15941 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE RAVI V HOSMANI WRIT PETITION NO. 15941 OF 2024 (EXCISE) BETWEEN: SMT.JAYALAKSHMI W/O LATE S PUTTASWAMY AGED ABOUT 69 YEARS R/AT NO.790, RAMPAL RAOD HOUSING BOARD COLONY SRIRANGAPATTANA TOWN MANDYA DISTRICT-571 438 …PETITIONER (BY SRI. LOURDU MARIYAPPA A., ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY PRINCIPAL SECRETARTY EXCISE DEPARTMENT M.S.BUILDING BANGALORE-560 001 2. THE EXCISE COMMISSIONER EXCISE DEPARTMENT 2ND STAGE, TIMC A BLOCK BMTC BUILDING SHANTHINAGAR BENGALURU-560 027 3. THE DEPUTY COMMISSIONER OF EXCISE MANDYA DISTRICT MANDYA-571 401 Digitally signed by GEETHAKUMARI PARLATTAYA S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:35211 WP No. 15941 of 2024 4. THE DEPUTY SUPERINTENDENT OF EXCISE PANDAVAPURA SUB DIVISION PANDAVAPURA-571 434 MANDYA DISTRICT 5. EXCISE INSPECTOR SRIRANGAPATNA ZONE SRIRANGAPATNA-571 438 MANDYA DISTRICT 6. HARSHA S.M. S/O LATE MAHAESH KUMAR P NO 101, FIRST CROSS RANGANATHANAGARA SRIRANGAPATNA-571 438 MANDYA DISTRICT …RESPONDENTS (BY SRI.BHOJEGOUDA T.KOLLER, AGA FOR R1 TO R5; SRI SRIKANTH N.V., ADV FOR SRI SUBBAIAH S., ADV FOR C/R6) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ORDER AT ANNEXURE-A, DATED 18.04.2024, PASSED BY RESPONDENT NO.2 IN APPEAL-NO-ECS/41/APP/2023 UNDER SECTION 61(2) OF KARNATAKA EXCISE ACT, 1965, THEREBY CONFIRMED ORDER BEARING NO-EXE/MDY/IML/88/2022-23 AND FURTHER TRANSFERRED/CHANGED CL2-LICENCE IN FAVOUR OF SIXTH RESPONDENT HEREIN, PERTAINING TO WINE SHOP UNDER NAME AND STYLE ADISHAKTHI WINES AT KR SAGARA, SRIRANGAPATNA TALUK, MANDYA DISTRICT, PASSED BY RESPONDENT NO.3 AT ANNEXURE-D ORDER DATED 16.02.2023 AND ETC. THIS PETITION IS COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:35211 WP No. 15941 of 2024 CORAM: HON'BLE MR. JUSTICE RAVI V HOSMANI ORAL ORDER Challenging order dated 18.04.2024 passed by Excise Commissioner at Annexure-A and order dated 16.02.2023 passed by Deputy Commissioner of Excise, Mandya, at Annexure-D, this writ petition is filed. 2. Learned counsel for respondent no.6, at outset, submitted that writ petition would not be tenable in view of non-exhaustion of alternative remedy of appeal. It was submitted that order passed by Excise Commissioner herein was under Section 61(2) of Karnataka Excise Act, 1965 ('Act' for short) is appealable under Section 61(3) of Act before Karnataka Appellate Tribunal. 3. Learned AGA would second same. 4. Learned counsel for petitioner is unable to controvert position in law. - 4 - HC-KAR NC: 2025:KHC:35211 WP No. 15941 of 2024 5. In view of above, without any more, writ petition is dismissed as not maintainable on account of failure to exhaust efficacious alternative remedy. All contentions of both parties kept open to be urged in appeal. Sd/- (RAVI V HOSMANI) JUDGE AV List No.: 1 Sl No.: 40