- 1 - HC-KAR NC: 2026:KHC:20700-DB WA No. 100029 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. 100029 OF 2026 (EXCISE) BETWEEN: 1. THE STATE OF KARNATAKA REPRESENTED BT 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. 1(a) SMT. SHANTABAI W/O. MADHUSA MEHERWADE SINCE DECEASED BY HER L.R. TULUJARAM S/O MADHUSA MEHERWADE AGED ABOUT 82 YEARS OCC: BUSINESS R/O. VISHWESHWARA NAGAR HUBBALLI TQ, HUBBALLI DIST: DHARWAD - 580 026 Digitally signed by AMBIKA H B Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:20700-DB WA No. 100029 of 2026 2. PHILIP M. FERNANDES S/O. MININ FERNANDES AGED ABOUT 72 YEARS OCC: BUSINESS R/O. NO: 542, PATS KORNER BUILDING DR. KAMALAKAR ROAD NEAR BSNL OFFICE - 581 301 KARWAR, UTTARA KANNADA DISTRICT 3. SRI AKHIL NAIK S/O. NARAYAN NAIK AGED ABOUT 44 YEARS OCC: BUSINESS No.202, RICHES RESIDENCY APARTMENT No.440/2, NRI LAYOUT RAMA MURTHY NAGAR BENGALURU - 43 …RESPONDENTS (BY SRI ASHOK HARANAHALLI, SENIOR ADVOCATE A/W SRI MOHAN MAHABALESHWARA BHAT, ADVOCATE & SRI SANDEEP S. PATIL, ADVOCATE) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET ASIDE THE INTERIM ORDER DATED 12.01.2026 PASSED IN W.P. NO.110093/2025 (EXCISE) PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT & ETC. THIS APPEAL, COMING ON FOR ORDERS, 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 - 3 - HC-KAR NC: 2026:KHC:20700-DB WA No. 100029 of 2026 in Writ Petition No.110093/2025 (Excise), whereby the stay orders granted earlier were extended. The said order was premised on the earlier order dated 26.12.2025 passed by the learned Single Judge staying the enforcement of the amended Rule 5 and 5A of the Karnataka Excise (Sale of Indian and Foreign Liquors) (Second Amendment) Rules, 2025. 2. The issues raised in the present appeal have been considered by this Court in a judgment dated 15.04.2026 passed in Writ Appeal No.541/2026 (Excise). 3. For the reasons stated therein, the present appeal is allowed and the impugned order is set aside. 4. 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