Page No.# 1/3 GAHC010195412025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) I.A.(Civil)/2191/2026 In WP(C)/5486/2025 MS SIFARUH GROUP OF INDUSTRIES A PARTNERSHIP FIRM HAVING REGISTERED OFFICE AT DHEKIAL DISTRICT GOLAGAHT ASSAM PIN785622 REPRESENTED BY ITS MANAGING PARTNER SRI RANJIT KAUSHIK AGE- 52 YEARS SON OF LATE DHIREN SAVAPANDIT RESIDENT OF- HOUSE NO.10 PINAKI PATH ZOO ROAD TINIALI GUWAHATI 781003 VERSUS SRI PARTHAJIT SAIKIA SON OF LATE MANIK SAIKIA RESIDENT OF HALOWA GAON WARD NO.3 P.O.-GANAKPUKHURI P.S. GOLAGHAT DISTRICT GOLAGHAT ASSAM PIN- 785621 2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER SECRETARY TO THE GOVERNMENT OF ASSAM EXCISE DEPARTMENT DISPUR GUWAHATI-781006. 3:THE COMMISSIONER OF EXCISE Page No.# 2/3 EXCISE DEPARTMENT ASSAM HOUSEFED COMPLEX DISPUR GUWAHATI-781006. 4:THE DEPUTY COMMISSIONER EXCISE GOLAGHAT DISTRICT OFFICE OF THE DEPUTY COMMISSIONER GOLAGHAT ASSAM 5:MR NIRANJAN LIGIRA THE OFFICER IN CHARGE SIFARUH GROUP OF INDUSTRIES GOLAGHAT ASSAM. ------------ Advocate for : MS P SARMA Advocate for : SC EXCISE DEPTT. appearing for SRI PARTHAJIT SAIKIA BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 24.06.2026 Heard Shri T.J. Mahanta, learned Senior Counsel assisted by Shri P.P. Dutta, learned counsel for the applicant, who by means of this application has prayed for impleadment as the party respondent no. 5 in the connected writ petition. The learned Senior Counsel has submitted that the applicant is a partnership firm in the connected business which is the subject matter of the writ petition. Shri Y. Kothari, learned counsel for the opposite party/ writ petitioner has submitted that though on principle, he would not have any serious objections on the impleadment of the applicant, he, however, has submitted that incorrect allegations have been made in the IA. After hearing the parties, this Court is of the opinion that on the issue of impleadment, the applicant prima facie has been able to make out a case. Therefore, Page No.# 3/3 without going into the allegation/ counter allegation at this stage, the applicant is allowed to be impleaded as the party respondent no. 5 in the connected WP(C)/5486/2025. The IA accordingly stands allowed. JUDGE Comparing Assistant