Page No.# 1/4 vs The State Of Assam And 5 Ors
2025 Latest Caselaw 3770 Gua

Citation : 2025 Latest Caselaw 3770 Gua
Judgement Date : 5 March, 2025

Gauhati High Court

Page No.# 1/4 vs The State Of Assam And 5 Ors on 5 March, 2025

                                                                        Page No.# 1/4

GAHC010039152025




                                                                  2025:GAU-AS:2323

                              THE GAUHATI HIGH COURT
   (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                                Case No. : I.A.(Civil)/601/2025

            SAILEN KUMAR SHARMA
            S/O- LATE MANI RAM SHARMA, R/O- WARD NO-4, TANGLA TOWN, P.O-
            TANGLA, DIST- UDALGURI (BTC), PIN-784521



            VERSUS

            THE STATE OF ASSAM AND 5 ORS
            REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM,
            EXCISE DEPARTMENT, DISPUR, GUWAHATI-06, ASSAM



Advocate for the Petitioner   : MS MAYURAKSHEE SHARMA,

Advocate for the Respondent : SC, EXCISE DEPTT.,




             Linked Case : WP(C)/4286/2024

            SAILEN KUMAR SHARMA
            S/O- LATE MANI RAM SHARMA

            R/O- WARD NO-4
            TANGLA TOWN

            P.O- TANGLA
             DIST- UDALGURI (BTC)
             PIN-784521
                                                            Page No.# 2/4


VERSUS

THE STATE OF ASSAM AND 5 ORS
REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM
EXCISE DEPARTMENT
DISPUR
GUWAHATI-06
ASSAM

2:THE COMMISSIONER OF EXCISE
HOUSEFED COMPLEX
 GUWAHATI-06
ASSAM

3:THE PRINCIPAL SECRETARY
BTC
KOKRAJHAR

P.O- KOKRAJHAR
 PIN-783370

4:THE DISTRICT COMMISSIONER
UDALGURI

P.O
P.S AND DIST-UDALGURI
 PIN-784509

5:THE DEPUTY COMMISSIONER
EXCISE CUM

CHD EXCISE DEPARTMENT
BTC

P.O- KOKRAJHAR
 PIN-783370

6:GOVINDA BASUMATARY
DY. CHIEF EXECUTIVE MEMBER
BTC KOKRAJHAR
EXCISE DEPARTMENT
PIN-783370
------------
Advocate for : MR S SARMA
Advocate for : SC
EXCISE DEPTT. appearing for THE STATE OF ASSAM AND 5 ORS
                                                                               Page No.# 3/4




                                         BEFORE
                    HON'BLE MR. JUSTICE KARDAK ETE
                                        ORDER

05.03.2025

Heard Mr. S. Sarma, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, BTC for the respondent nos.3 and 5.

This is an application for seeking amendment of the connected writ petition being WP(C) 4286/2024.

Mr. S. Sarma, learned counsel for the petitioner submits that during the pendency of this writ petition being WP(C) 4286/2024, the Joint Secretary, BTC vide communication dated 07.11.2024 has decided not to issue NOC for the "IMFL ON License" to the petitioner due to incorrect information furnished in the proposal thereby rejected the proposal of the petitioner.

In view of subsequent development, he submits that the writ petition may be allowed to be amended by inserting the pleading at paragraph No.18 as 18(A), 18(B) and 7(b) as stated at paragraph of this application including the prayer portion.

Having considered the submissions and the prayer is not being objected to by the learned Standing Counsel for the respondents, I deem it appropriate to allow this interlocutory application. Accordingly, the prayer for amendment is allowed and the petitioner may be allowed to amend the writ petition which is indicated as under:-

18. (A). That the respondents more particularly the BTC authority, who have no locus-standi Page No.# 4/4

to put any hindrance in the matter of issuance of the "IMFL ON License" as the same being not a transferred subject matter under 7th schedule of the Constitution, and admittedly the BTC. is not the licensing authority of the same. The BTC authority only can levy tax and collect the same. The Excise Department being the expert body after exercising its power conferred under the Assam Excise Rules has issued the N.O.C. for issuance of the "IMFL ON License" and the Deputy Commissioner concerned is only required to do the official formalities nothing beyond that. In fact, the Hon'ble Court has dealt with the similar issue involved with the case and vide its judgment dated 22.11.2006 (Ref page 111 of the present writ proceeding) has made it clear about the role to be played by the Deputy Commissioner after its approval by the Excise Department. As such the impugned letter No. BTC/Excise-

7/2021/169 dated 07.11.2024 (Annexure -1) is liable to be set aside and quashed.

18. (B). That the applicant begs to state that the B.T.C. authorities are determined not to favour the applicant in any manner in issuance of the "IMFL ON License" for ulterior motives and same has been clearly reflected in their action. During the course of the hearing of the present writ proceeding, the respondents have taken various different and contradictory grounds like (a) the communication dated 13.09.2024 (Ref page 119 of the pleading of the writ proceeding), (b) statements in Affidavit in Opposition and (c) the present impugned order dated 07.11.2024 (Annexure-1). All these are against the provisions contained in the Assam Excise Rules 2016 and as such the applicant prays for setting aside of the impugned letter dated 07.11.2024 along with a prayer to issue "IMFL ON License" to him immediately.

7.(b) That following may be added in the prayer portion after the 7th line and after the words "be pleased to direct the Respondents authorities to issue necessary license / permission to open IMFL ON shop to the petitioner, "