Page No.# 1/7 GAHC010020182025 2026:GAU-AS:13045 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/636/2025 CHANDRA KANTA MORAL S/O- SRI DHARMA MORAL, R/O- CHATAIPATHAR, DIST. KAMRUP(M), ASSAM, PIN- 782403. VERSUS THE STATE OF ASSAM AND 7 ORS REPRESENTED BY COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM, EXCISE DEPARTMENT ASSAM, HOUSEFED COMPLEX, DISPUR, GUWAHATI-6. 2:THE COMMISSIONER EXCISE DEPARTMENT ASSAM HOUSEFED COMPLEX DISPUR GUWAHATI-6. 3:THE DISTRICT COMMISSIONER KAMRUP CUM DISTRICT COLLECTOR KAMRUP AMINGAON DIST- KAMRUP ASSAM PIN- 781031. 4:THE ADDITIONAL DISTRICT COMMISSIONER (EXCISE) KAMRUP OFFICE OF THE DISTRICT COMMISSIONER KAMRUP AMINGAON DIST- KAMRUP Page No.# 2/7 ASSAM PIN- 781031. 5:THE SUPERINTENDENT OF EXCISE KAMRUP OFFICE OF THE DISTRICT COMMISSIONER KAMRUP AMINGAON DIST- KAMRUP ASSAM PIN- 781031 6:THE PALASHBARI MUNICIPAL BOARD PALASHBARI KAMRUP ASSAM REPRESENTED BY ITS CHAIRMAN. 7:THE CHAIRMAN PALASHBARI MUNICIPAL BOARD PALASHBARI KAMRUP ASSAM. PIN- 781128. 8:EXECUTIVE OFFICER PALASHBARI MUNICIPAL BOARD PALASHBARI DISTRICT- KAMRUP ASSAM PIN- 781128 Advocate for the Petitioner : MR. T J MAHANTA, MR. P P DUTTA,MR T GOGOI,MS P SARMA,MS. P P DAS Advocate for the Respondent : GA, ASSAM, MS U DAS (R- 6 TO 8),SC, EXCISE DEPTT. BEFORE HONOURABLE MR. JUSTICE RAJESH MAZUMDAR ORDER 08.09. 2026 Heard Mr. T.J. Mahanta, learned Senior counsel, assisted by Ms. D.N. Das, Page No.# 3/7 learned counsel for the petitioner. Also heard Mr. R.R. Gogoi, learned counsel appearing for the Excise Department and Ms. U Das learned counsel for the respondent No.6 to 8. 2. The present writ petition had been instituted by the writ petitioner praying, inter alia, that the respondent authorities be directed either to grant a licence to the petitioner to open an IMFL 'OFF' shop at Palashbari Bazar by not considering the objection raised by the Municipal Board against allowing such licence at the proposed site, or, in the alternative, to direct the respondent authorities to allow the petitioner to relocate his IMFL 'OFF' shop to any other suitable location, or to direct the respondent authorities to refund the initial grant bid amount deposited by the petitioner along with interest and compensation. 3. The case of the petitioner, as projected in the writ petition, is that on 20th December, 2023, the District Collector, Kamrup, issued an e-bid notice for grant of IMFL retail 'OFF' licence at specified locations within Kamrup district. The petitioner participated in the said e-bid and offered his bid for grant of licence at the advertised location at Palashbari Bazar under the jurisdiction of the Palashbari Municipal Board. At the time of participating in the e-bid, the petitioner deposited an amount of Rs.73 lakh, as stated in the writ petition, towards the initial grant bid amount. In the e-bid process, the petitioner emerged as the highest bidder. However, the petitioner could not obtain the NOC from the Palashbari Municipal Board and, in such circumstances, the licence for operating the IMFL shop was not issued to him, although the learned Page No.# 4/7 Standing Counsel, Excise Department, submits that sanction had been granted for issuance of the licence. 4. The learned Standing Counsel has referred to the sanction dated 30.08.2024, issued by the Secretary to the Government of Assam, Excise Department, to the District Commissioner, Kamrup District, Amingaon, which reads as follows:- "To The District Commissioner, Kamrup District, Amingaon. Sub: Grant of IMFL "OFF" shop licence in favour of Shri Chandra Kanta Moral, S/o-Shri Dharma Moral against Shop No.KAM 4 located at Palashbari Bazar, Dist- Kamrup, Assam. Ref: Your letter No. EXCI/688/2023-KEX, dated 15/3/2024. Madam, With reference to your letter on the subject cited above, I am directed to say that the Governor of Assam under Rule 114A (1) of Assam Excise Rules, 2016 (as amended) is pleased to accord sanction for grant of IMFL "OFF" licence in favour of Shri Chandra Kanta Moral, S/o-Shri Dharma Moral, R/o-Chataipathar, PO-Khetri, Kamrup Metro District, Assam, the H1 Bidder in e-tendering process against Shop No.KAM 4 located at Palashbari Bazar, Dist- Kamrup, Assam in the rented premises of Shri Baneswar Das, Daag No.326, PP No.755 under Palling revenue village, Chayani Mouza, Palashbari Circle, Kamrup District, Assam for a period of 1(one) year and subject to renewal under Rules 128 of Assam Excise Rules, 2016 (As Amended) on year to year basis, if there is nothing adverse found against the licensee. Page No.# 5/7 Yours faithfully, Secretary to the Govt. of Assam Excise Department Dated Dispur the 30th August, 2024" 5. The petitioner, having failed to obtain the NOC from the Municipal Board, approached this Court by filing the present writ petition after his representation remained unattended and sought the prayers which have already been referred to hereinabove. 6. During the pendency of the writ petition, this Court, vide order dated 01.11.2025, recorded the submission of the learned senior counsel appearing for the petitioner, on instruction, that the petitioner was willing to forego his prayers at Serial Nos. (i) and (ii) and would be satisfied, if the initial grant bid amount deposited by him, along with interest, was refunded. Accordingly, the matter was adjourned to enable the learned Standing Counsel to obtain instructions and for the respondent Excise Department to file its affidavit-in- opposition. 7. On 02.09.2026, this Court had been informed that the respondent department was eager to issue the license to the petitioner subject to complying with the requirement of depositing the license fee from the date of initial sanction including the license fee for the current financial year. 8. Mr. T.J. Mahanta, learned Senior counsel had sought for an accommodation to have instructions whether the petitioner would be in a position to pay the Page No.# 6/7 license fee for the preceding two years. 9. Today, a submission has been made that the petitioner may not, at this stage, be able to pay the license fee upfront due to severe loss which has been sustained for not being able to run the business for the last two years. 10. The learned counsel appearing for the Excise Department has submitted that the license fee as per the rules have to be paid from the date of initial sanction, however being a peculiar case, the department would not be averse to considering a representation made by the petitioner, however such consideration would be in accordance with law. 11. Taking clue from the suggestion made by the learned Senior counsel, which the learned counsel for the department has also not objected to, this writ petition is disposed of directing the respondent authorities in the Department of Excise more particularly the respondent No.3 i.e, the District Commissioner, Kamrup, cum District Collector, Kamrup, to issue the license to the petitioner for running the IMFL “OFF” shop at the new location i.e, Singimari, Assam in the rented premises of Shri Baneswar Das, Daag No.326, PP No.755 under palling revenue village, Chayni Mauza, Palasbari Circle, Kamrup District, Assam for a period of 1 (one) year and subject to renewal under Rules 128 of Assam Excise Rules, 2016 (As Amended) on year to year basis, if there is nothing adverse found against the license, in the event the petitioner deposits the license fee for the year 2026-2027 as per law, within a period of 10 (ten) days from such deposits. Page No.# 7/7 12. Page No.# 7/7 12. The petitioner shall file a representation ventilating his grievances and claiming appropriate remedies before the respondent No.2, seeking the exemption from depositing the license fee for the preceding two years i.e, from the date of initial sanction. The aforesaid application shall be decided by the respondent No.2, by passing a speaking order in accordance with law and the result of the same shall be informed to the petitioner within 15 days of taking the decision. 13. The further requirement of depositing the license fee for the preceding two years, i.e, from the date of initial sanction shall be governed by the orders passed by the respondent No.2. 14. The writ petition is accordingly disposed of. 15. No costs. JUDGE Comparing Assistant