Item No.S-6 Tiloksons Brewery and Distillery vs. State of Himachal Pradesh and others CMP(M) No.839 of 2026 27.05.2026 Present: Mr. Amrinder Singh and Mr. Shubham Sood, Advocates, for the applicant/appellant. Mr. Sidharth Jalta, Deputy Advocate General, for the respondents/State. CMP(M) No.839 of 2026 Delay of 08 days in filing the present appeal is condoned in view of the averments made in the application duly supported by an affidavit. The application stands disposed of. LPA N o.______of 2026 It be registered. Inter alia contends that the learned Single Judge has remanded the matter to the Commissioner State Taxes & Excise- cum-Financial Commissioner (Excise), Himachal Pradesh to adjudicate, in accordance with law, on the notice issued to the petitioner on 26.05.2025 (Annexure P-8) afresh. It is pointed out that the raid, as such, was conducted under the leadership of Additional Commissioner (IT, EIU and Enforcement), on 04.05.2025, on the basis of the Office Order dated 30.04.2025 (Annexure R-2/1), which was constituted under the directions of the Commissioner State Taxes and Excise, Himachal Pradesh, namely Dr. Yunus (I.A.S). It is, thus, submitted that in such circumstances, it would be appropriate that the matter is looked into by a higher Officer. It is submitted that the constitution of the Committee, as such, was defective since the notification dated 26.04.2025 (Annexure P-17) provided that the power under Section 8 of the Himachal Pradesh Excise Act, 2011 shall be exercised by the Officer defined under Section 6 (1)(ii) who had to be accompanied, apart from the Excise and Taxation Officer, by a Police Officer defined under Section 6(1)(iii), not below the rank of Deputy Superintendent of Police having jurisdiction. It would thus go to the root of the matter, on the principle that no man can be judge in his own cause, the Commissioner, as such, being said Officer would not be in a position to examine the fact that the raid itself was bad in law which was the prayer-(iii) in the writ petition. Notice. Mr. Sidharth Jalta, learned Deputy Advocate General, appears and waives service of notice on behalf of the respondents/State. He prays for time to seek instructions, as to whether the matter can be heard by an Officer higher than the said Officer, as proposed by the learned Single Judge, preferably the Secretary, Excise and Taxation. Keeping in view the above, learned counsel for the petitioner has submitted that the matter is listed for today on remand in view of the directions of the learned Single Judge. In such circumstances, further proceedings before the Commissioner, shall remain in abeyance till the next date of hearing. List on 13.07.2026. (G.S. Sandhawalia) Chief Justice ( Bipin C. Negi ) May 27, 2026 (KS) Judge