TANISKA LODGING AND BOARDING Vs. COMMISSIONER OF EXCISE

JUDGEMENT

(1.) The petitioner Partnership Firm, which holds a CL- 7 Licence in its name has preferred the instant writ petition with the prayer to quash Annexure-G, dtd. 13/9/2022, issued by respondent No.1 and Anneuxre-H, dtd. 19/9/2022, issued by respondent No.2 and consequently direct respondent Nos.1 & 2 to refund the transfer fee of Rs.18,40,000.00 collected by them from the petitioner under Rule 17-B of the Karnataka Excise (General Conditions of Licenses) Rules, 1967.

(2.) Heard the learned counsel appearing for the parties.

(3.) The petitioner Partnership Firm was issued with a CL-7 licence, which was being renewed from time to time. Out of the two existing partners, one of the partner namely Smt. Sreemantevva W/o. Laxman Suryavanshi died on 9/10/2021. Thereafter, the Partnership Firm was reconstituted and the legal representative of the deceased partner namely Namratha Sukumar Kamble was admitted as a partner with effect from 9/10/2021. The petitioner's Firm had made an application for renewal of CL-7 licence for the licencing year 2022-23. Considering the same, the Excise Commissioner had issued Annexure-G, which is addressed to the Excise Deputy Commissioner, Belagavi stating that the petitioner's request for renewal cannot be considered under Rule 17-A of the Rules of 1967, but the same has to be considered under Rule 17-B of the Rules of 1967.