- 1 - HC-KAR NC: 2026:KHC:20751-DB WA No. 427 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. 427 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 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. SHRI S.L. KRISHNAMURTHY W/O LATE D. LAKAPPA Digitally signed by AMBIKA H B Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:20751-DB WA No. 427 of 2026 AGED ABOUT 68 YEARS CL-2 LICENSEE, R/ AT NO.93/A SRI LAKSHMI NILAYA, S.R. ROAD 4TH CROSS, HOSAMANE EXTENSION SHIVAMOGGA - 577 201 …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 03.12.2025 PASSED IN W.P. No. 28672/2025 (EXCISE) PASSED BY THE LEARNED SINGLE JUDGE 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. For the reasons stated in the affidavit accompanying the application – I.A.No.3/2026, the same is allowed and the delay of 33 days in filing the appeal is condoned. 2. The appellants have filed the present appeal impugning an interim order dated 03.12.2025 passed by the learned Single Judge in Writ Petition No.28672/2025 (Excise). - 3 - HC-KAR NC: 2026:KHC:20751-DB WA No. 427 of 2026 3. 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. 4. The said issues are squarely covered by a judgment dated 15.04.2026 passed by this Court in Writ Appeal No.541/2026 (Excise). 5. Accordingly, the present appeal is allowed and the impugned order is set aside. 6. 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. 7. It is clarified that the present order will not preclude the respondent from agitating the same before the learned Single Judge. - 4 - HC-KAR NC: 2026:KHC:20751-DB WA No. 427 of 2026 8. The pending interlocutory applications also stand disposed of. Sd/- (VIBHU BAKHRU) CHIEF JUSTICE Sd/- (C.M. POONACHA) JUDGE AHB List No.: 2 Sl No.: 26