Page No.# 1/5 GAHC010036102025 2025:GAU-AS:10291 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1023/2025 MRIDUKALPA CHANGMAI SON OF SRI SADANANDA CHANGMAI, RESIDENT OF GHILAMARA MOINAPARA, P.O.- GHILAMARA, P.S. GHILAMARA, DISTRICT- LAKHIMPUR, ASSAM, PIN- 787053 VERSUS THE STATE OF ASSAM AND 4 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM, DEPARTMENT OF EXCISE, 2ND FLOOR, B- BLOCK, ASSAM SECRETARIAT, DISPUR, GUWAHATI- 781006 2:ADDITIONAL SECRETARY TO THE GOVERNMENT OF ASSAM DEPARTMENT OF EXCISE ASSAM SECRETARIAT DISPUR GUWAHATI-6 3:THE COMMISSIONER OF EXCISE ASSAM HOUSEFED COMPLEX DISPUR GUWAHATI- 781006 4:THE DISTRICT COMMISSIONER DISTRICT- DHEMAJI ASSAM 5:THE SUPERINTENDENT OF EXCISE DISTRICT- DHEMAJI ASSA Page No.# 2/5 B E F O R E HON’BLE MR. JUSTICE DEVASHIS BARUAH Advocates for the petitioner(s) :Mr. RP Sarmah, Senior Advocate Ms. K Deka Advocates for the respondent(s) : Mr. RR Gogoi, Standing Counsel Excise Department, Govt. of Assam Date of hearing & judgment :05.08.2025 JUDGMENT & ORDER(ORAL) Heard Mr. RP Sarmah, the learned Senior Counsel assisted by Ms. K Deka, the learned counsel appearing on behalf of the petitioner. Mr. RR Gogoi, the learned Standing Counsel, who appears on behalf of the respondents in the Excise Department. 2. From the materials on record, it appears that the petitioner has applied for IMFL ‘ON’ Shop license in the district of Dhemaji. The various formalities were duly completed and the Additional Secretary to the Government of Assam, Excise Department had issued a letter to the Deputy Commissioner (renamed as District Commissioner) Dhemaji that the Governor of Assam under Rule 116 of the Assam Excise Rules, 2016 (for short, the Rules of 2016) was pleased to accord sanction on the IMFL ‘ON’ Shop license in favour of the petitioner in the district of Dhemaji for a period of one year and subject to renewal under Rule 128 of the Rules of 2016 on year to year basis. The petitioner thereupon approached the respondent No.4 for issuance of the said license, but the said Page No.# 3/5 license was not issued for which the petitioner has approached this Court. 3. It is the further case of the petitioner that on the basis of his application so filed and the sanction by the Governor of Assam as intimated vide the communication dated 12.05.2022, the petitioner had invested an amount of Rs.20,70,000/- in the structures for runnin of the IMFL ‘On’ Shop license. 4. The petitioner has submitted various representations, but having not received any favourable response, the petitioner has approached this Court seeking appropriate directions. 5. It is seen that this Court vide the order dated 28.02.2025 issued notice. 6. An affidavit-in-opposition has been filed by the respondent No.4, the District Commissioner, Dhemaji wherein it has been mentioned that the said respondent had issued two communications dated 27.05.2022 and 28.08.2023 to the Commissioner of Excise in respect to the issuance of the IMFL ‘On’ Shop license. It was further stated in the said affidavit that the Cabinet had taken a decision on 23.05.2022 that no new IMFL ‘On’ Shop license would be issued in the rural areas and it is under such circumstances, the respondent No.4 is not in a position to issue the license. 7. It is further mentioned that the respondent No.4 is further awaiting appropriate instruction in that regard and had also issued a communication on 01.03.2025. 8. Today, when the matter is being taken up, Mr. RR Gogoi, the learned Page No.# 4/5 Standing Counsel, Excise Department submitted a set of instruction(s) as well as the cabinet decision, wherein it was resolved that IMFL Retail ‘On’ Shop licenses in rural areas would only be issued to tourist resorts, lodges, and hotels and that too, subject to recommendation from the Tourism Department. The said documents are kept on record and marked with the letter ‘X’. 9. Mr. RR Gogoi, the learned counsel further submits that taking into account the petitioner’s application, the respondent authorities are taking steps in terms with the Assam Excise Act, 2000 as well as the Rules framed thereinunder for the purpose of issuance of an IMFL ‘Off’ License to the petitioner and this aspect would take some time as there are various procedures and formalities. 10. Mr. RP Sarmah, the learned Senior Counsel for the petitioner submitted that though the Cabinet had taken a decision, but the petitioner had applied for IMFL ‘On’ Shop License prior to the cabinet decision. However, as per his instruction(s) the petitioner would not insist for IMFL ‘On’ Shop License, but would be contended if the IMFL ‘Off’ License is issued to the petitioner. 11. This Court having taken into account the submissions so made by the learned Standing Counsel, Excise Department that the procedures and formalities are being taken up for the purpose of considering as to whether the petitioner’s IMFL ‘Off’ License can be issued, this Court would not like to keep the present proceedings pending taking into account that the Assam Excise Act 2000 and the Rules framed thereinunder provides due powers upon the respondent authorities to consider the same within the mandates of the Act as well as the Rules. Page No.# 5/5 12. Accordingly, this Court, therefore, closes the present writ petition with the observation that the respondent authority shall duly consider the case of the petitioner for the purpose of issuance of an IMFL ‘Off’ license if so permissible as per the Assam Excise Act, 2000 as well as the Rules framed thereinunder and if the petitioner is further aggrieved by such non-consideration, the petitioner would be at liberty to approach this Court again. JUDGE Comparing Assistant