Page No.# 1/4 GAHC010039152025 2025:GAU-AS:2323 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/601/2025 SAILEN KUMAR SHARMA S/O- LATE MANI RAM SHARMA, R/O- WARD NO-4, TANGLA TOWN, P.O- TANGLA, DIST- UDALGURI (BTC), PIN-784521 VERSUS THE STATE OF ASSAM AND 5 ORS REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM, EXCISE DEPARTMENT, DISPUR, GUWAHATI-06, ASSAM Advocate for the Petitioner : MS MAYURAKSHEE SHARMA, Advocate for the Respondent : SC, EXCISE DEPTT., Linked Case : WP(C)/4286/2024 SAILEN KUMAR SHARMA S/O- LATE MANI RAM SHARMA R/O- WARD NO-4 TANGLA TOWN P.O- TANGLA DIST- UDALGURI (BTC) PIN-784521 Page No.# 2/4 VERSUS THE STATE OF ASSAM AND 5 ORS REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM EXCISE DEPARTMENT DISPUR GUWAHATI-06 ASSAM 2:THE COMMISSIONER OF EXCISE HOUSEFED COMPLEX GUWAHATI-06 ASSAM 3:THE PRINCIPAL SECRETARY BTC KOKRAJHAR P.O- KOKRAJHAR PIN-783370 4:THE DISTRICT COMMISSIONER UDALGURI P.O P.S AND DIST-UDALGURI PIN-784509 5:THE DEPUTY COMMISSIONER EXCISE CUM CHD EXCISE DEPARTMENT BTC P.O- KOKRAJHAR PIN-783370 6:GOVINDA BASUMATARY DY. CHIEF EXECUTIVE MEMBER BTC KOKRAJHAR EXCISE DEPARTMENT PIN-783370 ------------ Advocate for : MR S SARMA Advocate for : SC EXCISE DEPTT. appearing for THE STATE OF ASSAM AND 5 ORS Page No.# 3/4 BEFORE HON’BLE MR. JUSTICE KARDAK ETE O R D E R 05.03.2025 Heard Mr. S. Sarma, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, BTC for the respondent nos.3 and 5. This is an application for seeking amendment of the connected writ petition being WP(C) 4286/2024. Mr. S. Sarma, learned counsel for the petitioner submits that during the pendency of this writ petition being WP(C) 4286/2024, the Joint Secretary, BTC vide communication dated 07.11.2024 has decided not to issue NOC for the “IMFL ON License” to the petitioner due to incorrect information furnished in the proposal thereby rejected the proposal of the petitioner. In view of subsequent development, he submits that the writ petition may be allowed to be amended by inserting the pleading at paragraph No.18 as 18(A), 18(B) and 7(b) as stated at paragraph of this application including the prayer portion. Having considered the submissions and the prayer is not being objected to by the learned Standing Counsel for the respondents, I deem it appropriate to allow this interlocutory application. Accordingly, the prayer for amendment is allowed and the petitioner may be allowed to amend the writ petition which is indicated as under:- 18. (A). That the respondents more particularly the BTC authority, who have no locus-standi Page No.# 4/4 to put any hindrance in the matter of issuance of the "IMFL ON License" as the same being not a transferred subject matter under 7th schedule of the Constitution, and admittedly the BTC. is not the licensing authority of the same. The BTC authority only can levy tax and collect the same. The Excise Department being the expert body after exercising its power conferred under the Assam Excise Rules has issued the N.O.C. for issuance of the "IMFL ON License" and the Deputy Commissioner concerned is only required to do the official formalities nothing beyond that. In fact, the Hon'ble Court has dealt with the similar issue involved with the case and vide its judgment dated 22.11.2006 (Ref page 111 of the present writ proceeding) has made it clear about the role to be played by the Deputy Commissioner after its approval by the Excise Department. As such the impugned letter No. BTC/Excise- 7/2021/169 dated 07.11.2024 (Annexure -1) is liable to be set aside and quashed. 18. (B). That the applicant begs to state that the B.T.C. authorities are determined not to favour the applicant in any manner in issuance of the "IMFL ON License" for ulterior motives and same has been clearly reflected in their action. During the course of the hearing of the present writ proceeding, the respondents have taken various different and contradictory grounds like (a) the communication dated 13.09.2024 (Ref page 119 of the pleading of the writ proceeding), (b) statements in Affidavit in Opposition and (c) the present impugned order dated 07.11.2024 (Annexure-1). All these are against the provisions contained in the Assam Excise Rules 2016 and as such the applicant prays for setting aside of the impugned letter dated 07.11.2024 along with a prayer to issue "IMFL ON License" to him immediately. 7.(b) That following may be added in the prayer portion after the 7th line and after the words "be pleased to direct the Respondents authorities to issue necessary license / permission to open IMFL ON shop to the petitioner, " "And to set aside and quash the impugned letter No. BTC/Excise-7/2021/169 dated 07.11.2024 (Annexure -1)" Accordingly, the interlocutory application stands allowed and disposed of. JUDGE Comparing Assistant