- 1 - HC-KAR NC: 2026:KHC:20747-DB WA No. 511 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. 511 OF 2026 (EXCISE) BETWEEN: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF FINANCE AND EXCISE VIKASA SOUDHA BENGALURU - 560 001 2. THE COMMISSIONER OF EXCISE IN KARNATAKA TTMC, 2ND FLOOR BMTC COMPLEX, SHANTHINAGAR BENGALURU - 560 027 3. THE DEPUTY COMMISSIONER OF EXCISE SHIVAMOGGA DISTRICT SHIVAMOGGA …APPELLANTS (BY SRI SHASHIKIRAN SHETTY K., ADVOCATE GENERAL A/W SMT. PRATHIMA HONNAPURA, AAG & SMT. NAMITHA MAHESH B.G., AGA) AND: 1. SRI T.M. SHIVALINGAPPA SINCE DECEASED BY HIS LEGAL HEIR SMT. CHANDRIKA W/O LATE T.M. SHIVALINGAPPA AGED ABOUT 52 YEARS FLAT NO.332, 'D' BLOCK Digitally signed by AMBIKA H B Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:20747-DB WA No. 511 of 2026 AMITY HARMONY APARTMENT DWARAKANAGAR II STAGE CHANNASANDRA BANGALORE - 560 098 …RESPONDENT (BY SRI B.N. SHETTY, ADVOCATE) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE INTERIM ORDER DATED 12/01/2026 PASSED IN W.P. NO.195/2026 (EXCISE) PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE 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 12.01.2026 passed by the learned Single Judge in Writ Petition No.195/2026 (Excise). 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 - HC-KAR NC: 2026:KHC:20747-DB WA No. 511 of 2026 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 counsel appearing for the respondent 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 respondent from agitating the same before the learned Single Judge. 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.: 24.4