- 1 - HC-KAR NC: 2026:KHC:20750-DB WA No. 184 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF APRIL, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C.M. POONACHA WRIT APPEAL NO. 184 OF 2026 (EXCISE) BETWEEN: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF FINANCE & EXCISE VIKASA SOUDHA BENGALURU - 560 001 2. THE COMMISSIONER OF EXCISE IN KARNATAKA TTMC, 2ND FLOOR BMTC COMPLEX, SHANTHINAGAR BENGALURU - 560 027 …APPELLANTS (BY SRI SHASHIKIRAN SHETTY K., ADVOCATE GENERAL A/W SMT. PRATHIMA HONNAPURA, AAG & SMT. NAMITHA MAHESH B.G., AGA) AND: 1. CHANG HOTEL PRIVATE LIMITED REPRESENTED BY ITS MANGING DIRECTOR SRI MAHEOOB JUSAB SIWANI S/O JUSAB KASAM SIWANI AGED ABOUT 64 YEARS OFFICE AT NO.2, SECOND FLOOR 22ND CROSS, 3RD BLOCK JAYNAGAR, BENGALURU - 560 041 Digitally signed by AMBIKA H B Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:20750-DB WA No. 184 of 2026 2. SRI HANIF JUSAB SIWANI CL-9 LICENSEE, CHANG HOTEL PRIVATE LIMITED S/O YUSUL KASAMA AGED ABOUT 68 YEARS R/AT NO.15/3, BINNY CRESCENT OFF NANDIDURGA ROAD, NEAR INDIAN BANK BENSON TOWN BENGALURU - 560 046 …RESPONDENTS (BY SRI ASHOK HARANAHALLI, SENIOR ADVOCATE A/W SRI SANDEEP S. PATIL, ADVOCATE) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE INTERIM ORDER DATED 14.01.2026 PASSED IN W.P. No. 804/2026 (EXCISE) PASSED BY THE LEARNED SINGLE JDUGE OF THIS HONBLE COURT & ETC. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE and HON'BLE MR. JUSTICE C.M. POONACHA ORAL JUDGMENT (PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE) 1. The appellants have filed the present appeal impugning an interim order dated 14.01.2026 passed by the learned Single Judge in Writ Petition No.804/2026 (Excise). - 3 - HC-KAR NC: 2026:KHC:20750-DB WA No. 184 of 2026 2. A plain reading of the said order indicates that it is premised on the earlier interim orders passed in similar petitions staying the enforcement of Rule 5 and 5A of the Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968 as amended by virtue of the Karnataka Excise (Sale of Indian and Foreign Liquors) (Second Amendment) Rules, 2025. 3. The said issues are squarely covered by a judgment dated 15.04.2026 passed by this Court in Writ Appeal No.541/2026 (Excise). 4. Accordingly, the present appeal is allowed and the impugned order is set aside. 5. The learned Senior Counsel appearing for the respondents submits that apart from the challenge to Rule 5 and 5A of the aforesaid Rules, the appellants have also raised certain other issues, including on factual aspects. 6. It is clarified that the present order will not preclude the respondents from agitating the same before the learned Single Judge. - 4 - HC-KAR NC: 2026:KHC:20750-DB WA No. 184 of 2026 7. The pending interlocutory applications also stand disposed of. Sd/- (VIBHU BAKHRU) CHIEF JUSTICE Sd/- (C.M. POONACHA) JUDGE AHB List No.: 2 Sl No.: 25