Page No. 1/2 GAHC010102942020 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1203/2020 SANJEEV KUMAR CHAWCHHARIA S/O LATE SANWARMAL CHHAWCHHARIA PROPRIETOR OF M/S SHIVAM ENTERPRISE J.P AGARWALLA ROAD P.O.-DHUBRI DIST-DHUBRI ASSAM PIN-783301 VERSUS THE STATE OF ASSAM AND 3 ORS. REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM EXCISE DEPARTMENT DISPUR GUWAHATI-781006 2:THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM EXCISE DEPARTMENT DISPUR GUWAHATI-781006 3:THE COMMISSIONER OF EXCISE ASSAM HOUSEFED COMPLEX DISPUR GUWAHATI-781006 4:THE SUPERINTENDENT OF EXCISE DHUBRI P.O.-DHUBRI DIST-DHUBRI ASSAM Page No. 2/2 PIN-783301 Advocate for : MR. O.P. BHATI Advocate for : SC EXCISE DEPTT. appearing for THE STATE OF ASSAM AND 3 ORS. BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY ORDER Date : 09.05.2025 Heard Mr. O.P. Bhati, learned counsel for the petitioner and Mr. I. Borthakur, learned Standing Counsel, Excise Department for all the respondents. Mr. Bhati, learned counsel for the petitioner has fairly submitted that the issue involved in this writ petition is squarely covered by the Judgment and Order dated 22.12.2023 in W.P. [C] no. 6479/2023 [Dynasty Bonded Warehouse Pvt. Ltd. vs. the State of Assam and two others]. Mr. Borthakur, learned Standing Counsel, Excise Department has also endorsed the submission of Mr. Bhati that the case is squarely covered by the Judgment and Order dated 22.12.2023 in W.P.[C] no. 6479/2023 [Dynasty Bonded Warehouse Pvt. Ltd. vs. the State of Assam and two others]. In view of such submission made by the learned counsel for the parties, the writ petition stands disposed of with an observation that if upon due verification and consideration of the documents placed by the petitioner’s side, any establishment charge is found due, the Excise Department authority shall do the computation accordingly and thereafter, inform the petitioner to deposit such amount. If the petitioner fails to do the needful, then the respondent authorities would be at liberty to proceed with the process of realisation, in accordance with law. JUDGE Comparing Assistant