State Of H.P. Through vs Unknown
2022 Latest Caselaw 4297 HP

IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA ON THE 3rd DAY OF JUNE, 2022 BEFORE HON'BLE MRS. JUSTICE SABINA,

.

ACTING CHIEF JUSTICE

& HON'BLE MR. JUSTICE SATYEN VAIDYA

REVIEW PETITION NO.234 OF 2022 IN CIVIL WRIT PETITION NO.5232 OF 2014

ALONGWITH CONNECTED MATTERS RESERVED ON: 30.05.2022 PRONOUNCED ON: 03.06.2022

Between:-

1.RP NO.234 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, HIMACHAL

PRADESH.

3. THE ASSISTANT EXCISE AND

TAXATION COMMISSIONER, SOLAN, H.P.

4. THE COLLECTOR EXCISE (SOUTH

ZONE), SHIMLA-9. ....PETITIONERS

AND

M/S MOHAN MEAKIN LIMITED, A COMPANY INCORPORATED UNDER THE COMPANIES ACT, HAVING ITS REGISTERED OFFICE AT SOLAN, BREWERY, SOLAN, TEHSIL & DISTRICT SOLAN, H.P. THROUGH SHRI N.N. HANDA, COMPANY SECRETARY. ....RESPONDENT

2.RP NO.113 OF 2021

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH,

.

SHIMLA-171002.

2. THE EXCISE AND TAXATION COMMISSIONER, HIMACHAL PRADESH, BLOCK NO. 30 SDA

COMPLEX, KASUMPTI, SHIMLA-171009.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P.

                    r                           ....PETITIONERS

         AND

M/S BHARAT RAI LIQUOR LICENSEE OF UNIT NO.8, SABJI MANDI, DISTRICT KULLU, THROUGH ITS SOLE PROPRIETOR BHARAT RAI,

SON OF SH. JASWANT RAI, RESIDENT OF VILLAGE BADAH, P.O. MOHAL, TEHSIL AND DISTRICT

KULLU, H.P. ....RESPONDENT

3.RP NO.119 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, HIMACHAL PRADESH.

4. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, KANGRA AT DHARAMSHALA, HIMACHAL PRADESH. ....PETITIONERS

AND

KAMALJEET SINGH, LIQUOR LICENSEE OF RETAIL LIQUOR VENDS IN UNIT NO. 41, DISTRICT KANGRA (HP) FOR 2016-17

.

THROUGH PROPRIETOR SH.

KAMALJEET SINGH, RESIDENT OF WARD NO.7, YOL, POST OFFICE YOL, TEHSIL DHARAMSHALA, DISTRICT

KANGRA, H.P. ....RESPONDENT

4.RP NO.120 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR, DISTRICT

KANGRA, H.P. ....PETITIONERS

AND

RAM SINGH CHAMBIAL SON OF SHRI

DEVI SINGH, RESIDENT OF VILLAGE & POST OFFICE CHOWARI, TEHSIL BHATTIYAT, DISTRICT CHAMBA, H.P. ....RESPONDENT

5.RP NO.121 OF 2021

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE AND

TAXATION COMMISSIONER, DISTRICT KANGRA AT DHARAMSHALA, HIMACHAL PRADESH ....PETITIONERS

AND

.

M/S RAMNA DEVI, SUKHDEV SINGH AND JAGDISH CHAND, LIQUOR LICENSEE OF RETAIL LIQUOR

VENDS IN UNIT NO. 21, DISTRICT KANGRA (HP) FOR 2016-17 THROUGH PARTNER SH. SUKHDEV SINGH RESIDENT OF VILLAGE TALLA, POST OFFICE

BOHARKAWALU, TEHSIL AND DISTRICT KANGRA, H.P. ....RESPONDENT

6.RP NO.128 OF 2021

1.

STATE OF H.P. THROUGH PRINCIPAL

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, UNA

DISTRICT UNA, H.P.

4. THE COLLECTOR, EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

SAT PRAKASH SON OF SH. CHOTE LAL, RESIDENT OF VILLAGE BADOLI, TEHSIL & DISTRICT UNA, H.P. UNIT NO. 25, GAGRET, UNA. ....RESPONDENT

7.RP NO.129 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER

4. THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

.

AND

RAJ KUMAR SON OF SH. SITA RAM, RESIDENT OF VILLAGE BARUNA,

P/O SONATI TAKOLI, TEHSIL BANGANA, DISTRICT UNA, H.P. ....RESPONDENT

8.RP NO.130 OF 2021

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, SOLAN

4. THE COLLECTOR, EXCISE (CENTRAL ZONE), SHIMLA. ....PETITIONERS

AND

RAJNEESH KUMAR SON OF SH. MOHAN LAL SHARMA, RESIDENT OF

HOUSE NO. 935, SECTOR-7, URBAN ESTATE AMBALA, HARYANA, (EXCISE LICENSEE UNIT NO. 1, L-2 PARASHAR HALL, L-2 THE MALL

SOLAN, L-14 JAUNAJI ROAD & L-14 NEAR DC OFFICE, DISTRICT SOLAN. ....RESPONDENT

9.RP NO.131 OF 2021

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION

COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, HIMACHAL PRADESH. ....PETITIONERS

.

AND

M/S SUNIL KUMAR LIQUOR

LICENSEE OF UNIT NO.3, GANDHI NAGAR, DISTRICT KULLU, THROUGH PARTNER SUNIL KUMAR SON OF SHANKAR DASS VILLAGE GURANWAD, POST OFFICE3

DADASHIBBA, TEHSIL JASWAN KOTLA, DISTRICT KANGRA, H.P. ....RESPONDENT

10.RP NO.132 OF 2021

1.

STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER CHAMBA

DISTRICT CHAMBA, H.P.

4. THE COLLECTOR, EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

AVINASH SON OF SH. AMAR NATH, RESIDENT OF VPO DEHRA, TEHSIL DEHRA, DISTRICT KANGRA, H.P.

SULTANPUR). ....RESPONDENT

11.RP NO.133 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, UNA DISTRICT UNA, H.P.

4. THE COLLECTOR, EXCISE (NORTH

.

ZONE), PALAMPUR. ....PETITIONERS

AND

M/S RANGAR BREWERIES LIMITED, A PUBLIC LIMITED COMPANY, HAVING ITS REGISTERED OFFICE AT 202/47, THAPAR ARCADE, KALUSARAI, HAUZKHAS, NEW

DELHI AND UNIT AT 1&130, INDUSTRIAL AREA, MEHATPUR, DISTRICT UNA- 174315, H.P. THROUGH SHRI MUKESH KUMAR

PANDEY SON OF SHRI SHYAM

PRATAP PANDEY, DIRECTOR. ....RESPONDENT

12.RP NO.134 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA DISTRICT CHAMBA.

4. THE COLLECTOR, EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

OM PRAKASH SON OF SH. JAGDISH CHAND, RESIDENT OF VPO DHEERA, TEHSIL PALAMPUR, DISTRICT KANGRA, H.P., (EXCISE LICENSEE UNIT NO. 29 BALOO). ....RESPONDENT

13.RP NO.135 OF 2021

1. STATE OF H.P. THROUGH PRINCIPAL

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

.

3. THE DEPUTY EXCISE AND TAXATION

COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE AND

TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S ASHWANI ANGRA, LICENSEE RETAIL LIQUOR VEND, L.2 GOMPA ROAD, MANALI, DISTRICT KULLU, THROUGH PROPRIETOR SH.

ASHWANI AANGRA SON OF SH.

BADRI NATH AANGRA, RESIDENT OF VILLAGE PANJAWAR, TEHSIL HAROLI, DISTRICT UNA, H.P. ....RESPONDENT

14.RP NO.136 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER,

CHAMBA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

BALBEER, SON OF SH. KHAIBAR RAM, RESIDENT OF VPO LAHAL, TEHSIL BHARMOUR, DISTRICT CHAMBA, H.P. (EXCISE LICENSEE UNIT NO.2, BHARMOUR). ....RESPONDENT

15.RP NO.141 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

.

COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, UNA

4. THE COLLECTOR, EXCISE (NORTH ZONE) PALAMPUR. ....PETITIONERS

AND

SURINDER KUMAR SON OF SH. DATA RAM, RESIDENT OF VPO TEURI, TEHSIL & DISTRICT UNA, UNIT NO. 12, BEHDALA, UNA. ....RESPONDENT

16.RP NO.142 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER,

CHAMBA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR, H.P. ....PETITIONERS

AND

M/S AGGARWAL & CO., THROUGH ASHOK KUMAR SON OF SH. PURAN CHAND, RESIDENT OF UPPER JULAKARI, CHAMBA TOWN, TEHSIL AND DISTRICT CHAMBA H.P. (EXCISE LICENSEE UNIT NO. 8 AND 10, KARAIN & MUGLA, L-14 BHADIAN, KARINA). ....RESPONDENT

17.RP NO.143 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

.

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR. H.P. ....PETITIONERS

AND

HITENDER SINGH, SON OF SH. KRISHAN DEV THAKUR, RESIDENT OF VPO SIHUNTA, TEHSIL BHATIYAR, DISTRICT CHAMBA, H.P.

(EXCISE LICENSEE BHARMOUR UNIT

NO.2, LAHAL KAHNNI, BHARMOUR AND PATTINALA). ....RESPONDENT

18.RP NO.144 OF 2021

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, ....PETITIONERS DISTRICT KANGRA AT DHARAMSHALA, H.P.

AND

M/S SANJAY KAPOOR MADAN LAL, LIQUOR LICENSEE OF RETAIL LIQUR VENDS IN UNIT NO.31, DARI- RAMNAGAR-SHIMLA-DARNU- SIDWARI, DISTRICT KANGRA (HP),

THROUGH PARTNER SH. SANJAY KAPOOR, SON OF SH. JASWANT SINGH, RESIDENT OF VILLAGE GHAR, TEHSIL PALAMPUR, DISTRICT KANGRA, H.P. ....RESPONDENT

.

19.RP NO.145 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, HIMACHAL PRADESH.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER.

4. THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA.

                   r                            ....PETITIONERS

         AND

SURENDER KUMAR, SON OF SH. DATA RAM, RESIDENT OF VILLAGE TEURI, TEHSIL & DISTRICT UNA, HIMACHAL PRADESH. ....RESPONDENT

20.RP NO.146 OF 2021

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, HIMACHAL PRADESH.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, UNA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

YOG RAJ, SON OF SH. SHANKAR DASS, RESIDENT OF JADLA KEORI, TEHSIL AMB, DISTRICT UNA, UNIT NO.2, L-2, OLD BUS STAND, UNA. ....RESPONDENT

21.RP NO.147 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

.

COMMISSIONER, HIMACHAL

PRADESH.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, UNA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

ROSHAN LAL, SON OF SH. DAYA RAM, RESIDENT OF VPO MANDALI, TEHSIL BANGANA, DISTRICT UNA, UNIT NO.11, BASAL, UNA. ....RESPONDENT

22.RP NO.148 OF 2021

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE & TAXATION COMMISSIONER, SOUTH

ZONE, SHIMLA, DISTRICT SHIMLA, HIMACHAL PRADESH.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SHIMLA,

DISTRICT SHIMLA, HIMACHAL ....PETITIONERS PRADESH.

AND

M/S J. GULATI AND COMPANY, LICENSEE, RETAIL LIQUOR VENDS L-2 BHARARI AND L-2 KAITHU, DISTRICT SHIMLA, THROUGH PARTNER, JASLEEN GULATI, WIFE OF HARPREET SINGH GULATI, RESIDENT OF HOTEL JASLEEN

GULATI, WIFE OF HARPREET SINGH GULATI, RESIDENT OF HOTEL BHARARI REGENCY, BHARARI, SHIMLA-171001, HIMACHAL PRADESH. ....RESPONDENT

.

23.RP NO.150 OF 2021

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE &

TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA, HIMACHAL PRADESH.

4. THE EXCISE & TAXATION OFFICER,

RECKONG PEO, DISTRICT KINNAUR,

H.P. ....PETITIONERS

AND

PRAKSH CHAND VIJ, LICENSEE

RETAIL LIQUOR VENDS IN SUNGRA UNIT FOR 2016-17 DISTRICT KINNAUR, THROUGH PROPRIETOR

PARKASH CHAND VIJ SON OF LATE SH. M.R. VIJ RESIDENT OF GARDEN

VIEW, SANJAULI, SHIMLA-171006 H.P. ....RESPONDENT

24.RP NO.151 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, KULLU, H.P.

4. THE COLLECTOR, EXCISE (CENTRAL ZONE), MANDI. ....PETITIONERS

AND

M/S SURITI TAYAGI DAUGHTER OF SH. SATISH TAYAGI, RESIDENT OF C-412, SECTOR 4, PHASE-II, NEW

.

SHIMLA, TEHSIL AND DISTRICT

SHIMLA PROPRIETOR M/S COPIA BEVERAGES, PIRIDI, P/O MOHAL, DISTRICT KULLU. ....RESPONDENT

25.RP NO.152 OF 2021

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3.

THE ASSISTANT EXCISE AND

TAXATION COMMISSIONER, UNA, H.P.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

RANDEEP KUMAR SON OF SH.

RAGHUBEER SINGH, RESIDENT OF JASWALAN, TEHSIL AMB, DISTRICT

UNA, UNIT NO. 4, L-2 UNA. ....RESPONDENT

26.RP NO.154 OF 2021

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA, H.P.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S SHER SINGH SANJEEV KUMAR THROUGH SANJEEV KUMAR SON OF TULASI RAM, RESIDENT OF VPO SAMOT, TEHSIL BHATTIYAT,

.

DISTRICT CHAMBA, H.P. (EXCISE

LICENSEE UNIT NO. 57 KAKIRA) ....RESPONDENT

27.RP NO.155 OF 2021

1. STATE OF H.P. THROUGH THE SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER.

4.

THE COLLECTOR, EXCISE (SOUTH

ZONE), SHIMLA. ....PETITIONERS

AND

ANIL KUMAR SON OF SH. MEHAR

CHAND RESIDENT OF WARD NO.1, UNA TEHSIL AND DISTRICT UNA,

WAKNAGHAT SOLAN. ....RESPONDENT

28.RP NO.156 OF 2021

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, SHIMLA, DISTRICT SHIMLA, H.P. ....PETITIONERS

AND

M/S ASHWANI KUMAR VASISHTA AND COMPANY, LICENSEE, RETAIL LIQUOR VENDS L-2 CHOTTA SHIMLA, SHIMLA AND L-12 THEOG,

.

DISTRICT SHIMLA THROUGH

PARTNER, SH. ASHWANI KUMAR VASISHTA SON OF VED VYAS, RESIDENT OF SET NO.3, HIGHWAY

APARTMENTS, VIKAS NAGAR, SHIMLA, DISTRICT SHIMLA, H.P. ....RESPONDENT

29.RP NO.157 OF 2021

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, SOLAN, DISTRICT SOLAN, H.P ....PETITIONERS

AND

SH. RAJENDER PAL RANA S/O SH. PARMESHWAR DASS, RESIDENT OF 93-94, KILN AREA, NANGAL

TOWNSHIP DISTRICT ROPAR, PUNJAB, PARTNER, M/S RAJENDER PAL RANA AND CO., LIQUOR LICENSEE ARKI UNIT RETAIL LIQUOR VENDS FOR 2014-15, DISTRICT SOLAN, H.P. ....RESPONDENT

30.RP NO.158 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA, DISTRICT CHAMBA, H.P

.

4. THE COLLECTOR EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

JUGAL KISHOR SON OF SH. GIRDHARI LAL RESIDENT OF VILLAGE NAGWARI, TEHSIL NURPUR, DISTRICT KANGRA, H.P.

(EXCISE LICENSEE UNIT NO. 82/83 LACHORI) ....RESPONDENT

31.RP NO.159 OF 2021

1.

STATE OF H.P. THROUGH PRINCIPAL

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER,

CHAMBA

4. THE COLLECTOR, EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

MOHINDER KUMAR SON OF SH. RAM PRAKASH, RESIDENT OF VILLAGE BAGDIYALA, P/O JAROT, TEHSIL JAWALI, DISTRICT KANGRA, H.P.

RAJERA) ....RESPONDENT

32.RP NO.160 OF 2021

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER

4. THE COLLECTOR EXCISE (SOUTH

.

ZONE) SHIMLA. ....PETITIONERS

AND

BALJEET SINGH SON OF SH. KARTAR SINGH, RESIDENT OF VILLAGE UPPER ARNIALA, P/O KOTLAN KALAN, DISTRICT UNA, H.P. ....RESPONDENT

33.RP NO.161 OF 2021

1. STATE OF H.P. THROUGH PRINCPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION COMMISSIONER, NORTH ZONE,

PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER,

CHAMBA, DISTRICT CHAMBA, H.P ....PETITIONERS

AND

SH. MANPREET SINGH SON OF GURDEEP SINGH RESIDENT OF

INDIRA COLONY, PATHANKOT (PUNJAB), PROPRIETOR M/S G.S. SETHI AND CO. LICENSEE RETAIL LIQUOR VEND IN UNIT NO. 44(L-2 DALHOUSIE, SUBHASH CHAWK) AND UNIT NO. 46 (L-2 DALHOUSIE, GPO) OF DISTRICT CHAMBA, H.P. ....RESPONDENT

34.RP NO.14 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER,

.

CHAMBA. ....PETITIONERS

AND

LAKHBIR SINGH, SON OF SARDAR SINGH, RESIDENT OF HOUSE NO.12/482, BHAGAT NAGAR, PATHANKOT, TEHSIL & DISTRICT PATHANKOT, PUNJAB (EXCISE

LICENSEE UNIT NO.7 RAKH). ....RESPONDENT

35.RP NO.15 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER CHAMBA, DISTRICT CHAMBA, H.P

4. THE COLLECTOR, EXCISE (NORTH ZONE), SHIMLA. ....PETITIONERS

AND

M/S GURDASPUR ENTERPRISES AT

PAREL DISTRICT CHAMBA THROUGH ITS MANAGING PARTNER SH. ASHWINDER SINGH SON OF SH. HARBHAJAN SINGH, RESIDENT OF 58 MUNICIPAL COLONY, COLLAGE ROAD, PATHANKOT. ....RESPONDENT

36.RP NO.16 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER CHAMBA, DISTRICT CHAMBA, H.P

.

4. THE COLLECTOR, EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

SIDHARTH SHARMA SON OF KEWAL KRISHAN SHARMA SON OF SH. DHANI RAM SHARMA, RESIDENT OF VPO TUNNUHATTI, TEHSIL

BHATTIYAT, DISTRICT CHAMBA, H.P.

NAINIKHADD).

r ....RESPONDENT

37.RP NO.17 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND

TAXATION COMMISSIONER SIRMOUR, H.P.

4. THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

M/S ARADHANA WINES, L-1, NAHAN, DISTRICT SIRMOUR THROUGH ITS SOLE PROPRIETOR SMT. INDERA DOGRA WIFE OF SH. ANIL KUMAR DOGRA, RESIDENT OF PREM NAGAR, UNA, TEHSIL AND DISTRICT UNA. ....RESPONDENT

38.RP NO.18 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION

.

COMMISSIONER, NORTH ZONE,

PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE AND TAXATION CMMISSIONER, DISTRICT

KANGRA, H.P. ....PETITIONERS

AND

M/S RAMESH SINGH KARANVEER

SINGH LIQUOR LICENSEE OF RETAIL LIQUOR VENDS IN UNIT NO. 1, DISTRICT KANGRA H.P. FOR 2016-17 THROUGH PARTNER SH. RAMESH

SINGH, RESIDENT OF VILLAGE

TALLA, POST OFFICE BOHARKAWALU, TEHSIL AND DISTRICT KANGRA, H.P. ....RESPONDENT

39.RP NO.19 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER

CHAMBA, DISTRICT SOLAN, H.P

4. THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

NARENDER KUMAR SON OF SH. MUNSHI RAM RESIDENT OF VILLAGE DALOH, TEHSIL GHUMARWIN, DISTRICT BILASPUR, H.P. ....RESPONDENT

40.RP NO.20 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

.

COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA DISTRICT SHIMLA,

H.P.

4. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, BBN AREA AT BADDI, DISTRICT SOLAN, H.P. ....PETITIONERS

AND

M/S BANKA RAM CHANDEL,

LICENSEE, RETAIL LIQUOR VENDS

L.14 MANJHOLI AND MAJRA UNITS IN BBN AREA, TEHSIL NALAGARH, DISTRICT SOLAN, THROUGH PROPRIETOR SH. BANKA RAM CHANDEL SON OF LATE SH. ....RESPONDENT

DAULAT RAM RESIDENT OF KHERACHAK H. NO. 293, TEHSIL NALAGARH, DISTRICT SOLAN, H.P.

41.RP NO.21 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

AVINASH, SON OF SH. AMAR NATH,

RESIDENT OF VPO DEHRA, TEHSIL DEHRA, DISTRICT KANGRA, H.P.

BANDAL & SANGHNI).

....RESPONDENT

.

42.RP NO.22 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR, EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

JUGAL KISHOR, SON OF SH. GIRDHARI LAL, RESIDENT OF

VILLAGE NAGWARI, TEHSIL NURPUR, DISTRICT KANGRA, H.P. (EXCISE LICENSEE UNIT NO.84

TELKA). ....RESPONDENT

43.RP NO.23 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S THAKUR WINE AGENCY, AMIT SON OF SH. GIAN CHAND, RESIDENT OF VPO KANDLA, TEHSIL & DISTRICT CHAMBA, (EXCISE LICENSEE UNIT NO.17,36,34 & 35, CHANDI, MASROOND, GHATGALOO,

.

KIYANI). ....RESPONDENT

44.RP NO.24 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, UNA.

4. THE COLLECTOR, EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

SANJEEV KUMAR, SON OF SH. PREM CHAND, RESIDENT OF VPO SEHRI,

TEHSIL DEHRA, DISTRICT KANGRA, UNIT NO.41, TAHLIWAL, UNA. ....RESPONDENT

45.RP NO.25 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, UNA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

ANIL KUMAR DOGRA, SON OF SH. MEHAR CHAND DOGRA, RESIDENT OF PREM NAGAR, UNA, TEHSIL &

DISTRICT UNA, UNIT NO.43, UNA (BANGARH). ....RESPONDENT

46.RP NO.26 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

.

TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA. ....PETITIONERS

AND

M/S LAKHBIR SINGH CONSTRUCTION, EXCISE LICENSEE

UNIT 12 (SULTANPUR) & UNIT NO.3

(HOLI) CHAMBA, THROUGH ITS MANAGING PARTNER SH. LAKHBIR SINGH SON OF SARDAR JOGINDER SINGH, RESIDENT OF HOUSE NO.12/482, BHAGAT NAGAR,

PATHANKOT, TEHSIL & DISTRICT PATHANKOT, PUNJAB. ....RESPONDENT

47.RP NO.27 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, KANGRA AT DHARAMSHALA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S A.V. MARKETING JAMANBAD ROAD, ICHHI, KANGRA, THROUGH

ITS SOLE PROPRIETOR SH. VICAR SHARMA, SON OF SH. NAWAL KISHOR SHARMA, RESIDENT OF VPO ICHHI, TEHSIL & DISTRICT SHIMLA. ....RESPONDENT

.

48.RP NO.28 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND

TAXATION COMMISSIONER, Chamba.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR.

                    r                             ....PETITIONERS

         AND

SUSHMA DEVI, WIFE OF SH. CHUHAR SINGH, RESIDENT OF VILLAGE RAKH, TEHSIL BHATTIYAT, DISTRICT CHAMBA, H.P. (EXCISE LICENSEE

UNIT NO.69 SIHUNTA). ....RESPONDENT

49.RP NO.29 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S BALDEV SINGH, LIQUOR LICENSEE OF UNIT NO.9, PARLA

BHUNTER, DISTRICT KULLU, THROUGH PARTNER BALDEV SINGH, SON OF SH. BABU RAM VILLAGE BADAH, P.O. MOHAL, TEHSIL AND DISTRICT KULLU, H.P. ....RESPONDENT

.

50.RP NO.30 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND

TAXATION COMMISSIONER, MANDI.

4. THE COLLECTOR, EXCISE (CENTRAL ZONE), SHIMLA.

                    r                            ....PETITIONERS

         AND

M/S SURITI TYAGI, DAUGHTER OF SH. SATISH TYAGI, RESIDENT OF C- 412, SECTOR-4, PHASE-II, NEW SHIMLA, TEHSIL & DISTRICT

SHIMLA, PROPRIETOR M/S COPIA BEVERAGES, SOUL KHAD, MANDI, H.P. ....RESPONDENT

51.RP NO.31 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, UNA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

ANIL KUMAR DOGRA, SON OF SH. MEHAR CHAND DOGRA, RESIDENT

OF PREM NAGAR, UNA, TEHSIL & DISTRICT UNA, UNIT NO.31, AJOULI, UNA. ....RESPONDENT

52.RP NO.32 OF 2022

1. STATE OF H.P. THROUGH

.

SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

KHUSHAL SINGH, SON OF SH. ANGREZ SINGH, RESIDENT OF VPO JATROON, TEHSIL & DISTRICT CHAMBA, H.P. (EXCISE LICENSEE UNIT NO.63 (L-14 DADIYARA, L-124

RAIPUR). ....RESPONDENT

53.RP NO.33 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, HIMACHAL PRADESH.

4. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S SITA RAM, LICENSEE OF UNIT

NO.27, RAISON, DISTRICT KULLU THROUGH PARTNER SITA RAM, SON OF SH. BARFI RAM, VILLAGE MARHED, P.O. BARIKALAN, TEHSIL KHUNDIYAN, DISTRICT KANGRA, H.P. ....RESPONDENT

.

54.RP NO.34 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA

4. THE COLLECTOR, EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

HEM SINGH SON OF SH. BRIJ LAL , RESIDENT OF VPO BAGDHAR,

TEHSIL AND DISTRICT CHAMBA, H.P.

BAGDHAR) ....RESPONDENT

55.RP NO.35 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S CHANDERJIT SINGH LIQUOR LICENSEE OF UNIT NO. 21, (MANU MARKET) DISTRICT KULLU THROUGH PARTNER JASWANT RAI SON OF SH. KIRPA RAM VILLAGE BADAH, P/O MOHAL TEHSIL AND

.

DISTRICT KULLU, H.P. ....RESPONDENT

56.RP NO.36 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P.

4.

THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS

AND

SH. G.S. SETHI SON OF LATE SH. SOHAN SINGH SETHI RESIDENT OF INDIRA COLONY, PATHANKOT

(PUNJAB) PARTNER M/S G.S. SETHI AND CO. LICENSEE RETAIL LIQUOR

VENDS IN UNIT NO. 19 (L-2 CHAMBA), UNIT NO. 48 (L-14 BAILLY AND LAHAD), UNIT NO. 74 (L-2 KILLAR) AND UNIT NO. 91 (L-14

SECHU) OF DISTRICT CHAMBA, H.P. ....RESPONDENT

57.RP NO.37 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER

4. THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

AJAY KUMAR SON OF SH. PREM

.

CHAND RESIDENT OF VILLAGE

SENRI, TEHSIL DEHRA, DISTRICT KANGRA, H.P. ....RESPONDENT

58.RP NO.38 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION

COMMISSIONER, NORTH ZONE,

PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, DISTRICT KANGRA, AT DHARAMSHALA, HP. ....PETITIONERS

AND

MADAN LAL, LIQUOR LICENSEE OF RETAIL LIQUOR VENDS IN UNIT NO.9

GOPLAPUR-CHACHIAN AND 32 NARWANA BALDHAR, DISTRICT KANGRA (HP) THROUGH PROPRIETOR SH. MADAN LAL SON

OF SH. JASWANY SINGH RESIDENT OF VILLAGE GHAR, TEHSIL PALAMPUR, DISTRICT KANGRA, H.P. ....RESPONDENT

59.RP NO.39 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, DISTRICT KANGRA, HP.

4. THE COLLECTOR, EXCISE (NORTH ZONE) PALAMPUR, KANGRA, H.P. ....PETITIONERS

.

AND

M/S ARADHANA WINES, L-1, DHALLI, PO DHALLI, TEHSIL AND DISTRICT

SHIMLA THROUGH ITS SOLE PROPRIETOR SMT. INDERA DOGRA WIFE OF SH. ANIL KUMAR DOGRA, RESIDENT OF PREM NAGAR UNA, DISTRICT UNA, H.P. ....RESPONDENT

1.

60.RP NO.40 OF 2022

STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE &

TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SHIMLA

DISTRICT SHIMLA, H.P. ....PETITIONERS

AND

M/S SURENDER KHANNA, LICENSEE, RETAIL LIQUOR VEND L-2, MALL ROAD (C.T.O) DISTRICT SHIMLA THROUGH PARTNER KAVI KHANNA SON OF SH. SURENDER KHANNA RESIDENT OF THE MALL SHIMLA 171001 H.P. ....RESPONDENT

61.RP NO.41 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER,

.

CHAMBA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S DEVINDRA & CO., JASOOR, DISTRICT KANGRA, H.P., THROUGH ITS PROPRIETOR SH. DEVINDER

SINGH DADWAL, SON OF LATE SH. DHAIN SINGH, RESIDENT OF JASSUR, TEHSIL NURPUR, DISTRICT KANGRA, H.P. ....RESPONDENT

62.RP NO.42 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, UNA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

NARESH KUMAR, SON OF SH. YOG RAJ, RESIDENT OF VPO RAINSARY, TEHSIL & DISTRICT UNA, UNIT N.3, L-14, HAMIRPUR ROAD, UNA. ....RESPONDENT

63.RP NO.43 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, HIMACHAL PRADESH.

.

4. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S SHAM SUNDER BHARAT RAI & COMPANY, LIQUOR LICENSEE OF UNIT NO.2, BASHING DISTRICT

KULLU, THROUGH PARTNER BHARAT RAI, SON OF SH. JASWANT RAI, VILLAGE BADAH, P.O. MOHAL, TEHSIL AND DISTRICT KULLU, H.P. ....RESPONDENT

64.RP NO.44 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE & TAXATION COMMISSIONER, SOUTH

ZONE, SHIMLA, DISTRICT SHIMLA, HIMACHAL PRADESH.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SHIMLA,

DISTRICT SHIMLA, H.P. ....PETITIONERS

AND

M/S INDU SURI, LICENSEE, RETAI LIQUOR, L-14, NEW SHIMLA (SECTOR-3), DISTRICT SHIMLA, THROUGH PROPRIETOR INDU SURI, WIFE OF SH. RAMESH SURI, RESIDENT OF SURI VILLA, KELSTON, SHIMLA-171001, HIMACHAL PRADESH. ....RESPONDENT

65.RP NO.45 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION

COMMISSIONER, CENTRAL ZONE, RAM NAGAR, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU,

DISTRICT KULLU, H.P. ....PETITIONERS

AND r M/S OMKAR ENTERPRISES, L.I.

LICENSEE, VILLAGE BADAH, POST OFFICE MOHAL DISTRICT KULLU (HP), THROUGH SOLE PROPRIETOR OMKAR SINGH, SON OF SH. LEKH RAJ, VILLAGE JUKAIN, POST OFFICE

NABAHI, TEHSIL SRKAGHAT, DISTRICT MANDI, H.P. ....RESPONDENT

66.RP NO.46 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, BILASPUR, DISTRICT BILASPUR, H.P. ....PETITIONERS

AND

M/S GURNARIAN SURI AND

COMPANY, L.I., BILASPUR, TEHSIL AND DISTRICT BILASPUR, THROUGH ITS PARTNER SH. MOHAN SURI, SON OF LATE SH. GURNARAIN SURI, RESIDENT OF SECTOR RAURA, BILASPUR, TEHSIL AND DISTRICT

.

BILASPUR, H.P. ....RESPONDENT

67.RP NO.47 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4.

THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S ASHA DEEP CONSTRUCTION (P) LTD. AND PARTNERS LIQUOR LICENSEE OF UNIT NO.12, BAJAURA,

DISTRICT KULLU, THROUGH PARTNER JASWANT RAI, SON OF

SH. KIRPA RAM, VILLAGE BADAH, P.O. MOHAL, TEHSIL AND DISTRICT KULLU, H.P. ....RESPONDENT

68.RP NO.48 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU, H.P.

4. THE COLLECTOR, EXCISE (CENTRAL

ZONE), MANDI.

....PETITIONERS

AND

MS. SURITI TAYAGI, DAUGHTER OF

.

SH. SATISH TAYAGI, RESIDENT OF

C-412, SECTOR-4, PHASE-II, NEW SHIMLA, TEHSIL & DISTRICT SHIMLA, PROPRIETOR M/S COPIA

BEVERAGES, ANNI, DISTRICT KULLU, H.P. ....RESPONDENT

69.RP NO.49 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER.

4. THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA.

....PETITIONERS

AND

MOHINDER SINGH, SON OF SH. HARI

SINGH, RESIDENT OF VILLAGE SARAH, TEHSIL DHARAMSHALA, DISTRICT KANGRA, H.P. ....RESPONDENT

70.RP NO.50 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, H.P.

4. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S TEK CHAND, LIQUOR LICENSEE

.

OF UNIT N.11, KASOL, DISTRICT

KULLU, THROUGH PARTNER TEK CHAND S/O SH. KISHAN CHAND, VILLAGE PANCHETAN, P.O.

PADWAN, TEHSIL PADHAR, DISTRICT MANDI, H.P. ....RESPONDENT

71.RP NO.51 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, HIMACHAL PRADESH.

4. THE COLLECTOR, EXCISE (SOUTH

ZONE), SHIMLA. ....PETITIONERS

AND

M/S COPIA BEVERAGES, MODEL

TOWN KIRPALPUR, THROUGH ITS PROPRIETOR MS. SURITI TAYAGI DAUGHTER F SH. SATISH TAYAGI, RESIDENT OF C-412, SECTOR-4,

PHASE-II, NEW SHIMLA, TEHSIL AND DISTRICT SHIMLA. ....RESPONDENT

72.RP NO.52 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, UNA

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

.

MOHINDER KUMAR SON OF SH.

TULSI RAM, RESIDENT OF VILLAGE BHEKEN, TEHSIL JUBBAL, DISTRICT SHIMLA, H.P. UNIT NO. 28,

MEHATPUR, UNA. ....RESPONDENT

73.RP NO.53 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER,

DISTRICT KANGRA AT DHARAMSHALA HIMACHAL PRADESH. ....PETITIONERS

AND

SANJAY KAPOOR, PROPRIETOR LIQUOR LICENSEE OF RETAIL

TANDA, UNIT NO. 11 PANCHRUKHI AND UNIT NO. 15 PALAMPUR, DISTRICT KANGRA (HP) THROUGH PROPRIETOR SH. SANJAY KAPOOR SON OF SH. JASWANT SINGH RESIDENT OF VILLAGE GHAR, TEHSIL PALAMPUR, DISTRICT KANGRA, H.P. ....RESPONDENT

74.RP NO.54 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE &

.

TAXATION COMMISSIONER, SOUTH

ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, SHIMLA, DISTRICT SHIMLA, H.P. ....PETITIONERS

AND

M/S H.S GULATI AND COMPANY, LICENSEE RETAIL LIQUOR VENDS L- 2 MALL ROAD (MAIN LIFT) AND L-2 LAKKAR BAZAR (MAIN) DISTRICT

SHIMLA THROUGH PARTNER

HARPREET SINGH GULATI SON IF LATE SH. AJIT SINGH RESIDENT OF HOTEL BHARARI REGENCY, BHARARI, SHIMLA-171001 H.P. ....RESPONDENT

75.RP NO.55 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, KANGRA HIMACHAL PRADESH.

4. THE COLLECTOR, EXCISE (NORTH ZONE) PALAMPUR, KANGRA. ....PETITIONERS

AND

M/S ARADHANA WINES, L-1 DEHRA, DISTRICT KANGRA THROUGH ITS SOLE PROPRIETOR SMT. INDERA DOGRA WIFE OF SH. ANIL KUMAR DOGRA, RESIDENT OF PREM NAGAR

UNA, TEHSIL AND DISTRICT UNA, H.P. ....RESPONDENT

76.RP NO.56 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

.

TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, HIMACHAL PRADESH.

4. THE COLLECTOR, EXCISE (SOUTH

ZONE), SHIMLA. ....PETITIONERS

AND r ANIL KUMAR SON OF SH. MEHAR

CHAND, RESIDENT OF WARD NO. 1, UNA, TEHSIL AND DISTRICT UNA, H.P. ....RESPONDENT

77.RP NO.57 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, SOUTH

ZONE, SHIMLA DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SHIMLA DISTRICT SHIMLA, H.P. ....PETITIONERS

AND

M/S NAND KISHORE, LIQUOR LICENSEE, RETAIL LIQUOR VENDS L-14 TARA DEVI, DISTRICT SHIMLA, THROUGH PARTNER BHAVNESH

BANGA SON OF LATE SH. O.P. BANGA RESIDENT OF ELYSIUM LODGE, UPPER SHANKIL, SHIMLA- 171001, H.P. ....RESPONDENT

78.RP NO.58 OF 2022

.

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER,

HIMACHAL PRADESH.

4. THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA.

                    r                           ....PETITIONERS

         AND

HARJAP SINGH SON OF SH. PARGAT SINGH, RESIDENT OF VILLAGE MAZARA, PO SONOLI, DISTRICT UNA, H.P. ....RESPONDENT

79.RP NO.59 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, HIMACHAL PRADESH.

4. THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

M/S ARADHANA WINES, L-1 DHALLI, PO DHALLI, TEHSIL AND DISTRICT SHIMLA THROUGH ITS SOLE PROPRIETOR SMT. INDERA DOGRA

WIFE OF SH. ANIL KUMAR DOGRA, RESIDENT OF PREM NAGAR, UNA, DISTRICT UNA, H.P. ....RESPONDENT

80.RP NO.60 OF 2022

1. STATE OF H.P. THROUGH

.

SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SDA COMPLEX SHIMLA, HP.

4. THE COLLECTOR, EXCISE (CENTRAL ZONE), SDA COMPLEX SHIMLA. ....PETITIONERS

AND

M/S INDU SURI, R/O SURI VILLA, KELSTON ESTATE SHIMLA, H.P. THROUGH ITS PROPRIETOR SMT. INDU SURI W/O SH. RAMESH SURI, (EXCISE LICENSEE UNITS I.E.

LAKKER BAZAAR, BHARARI, KAITHU UNITS). ....RESPONDENT

81.RP NO.61 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

AVINASH SON OF SH. AMAR NATH, RESIDENT OF VPO DEHRA, TEHSIL

DEHRA, DISTRICT KANGRA, H.P.

SULTANUR)

....RESPONDENT

.

82.RP NO.62 OF 2022

1. STATE OF H.P. THROUGH THE PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT

OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION

COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU,

DISTRICT KULLU, H.P. ....PETITIONERS

AND

SMT. JAI SHREE SHARMA, WIFE OF SH. SHAM SUNDER SHARMA,

RESIDENT OF HOUSE NO. 18, SECTOR 3A CHANDIGARH (UT) PROPRIETOR M/S JAI SHREE

SHARMA, LICENSEE RETAIL LIQUOR VENDS IN UNITS NO. 8 SHAMSHI

AND 9- BHUNTAR OF DISTRICT KULLU, H.P. FOR THE YEAR 2016-17 ....RESPONDENT

83.RP NO.63 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE & TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER BBN AREA, BADDI, DISTRICT SOLAN, H.P. ....PETITIONERS

AND

M/S PATIALA DISTILLERS &

.

MANUFACTURES LIMITED, BADDI,

TEHSIL NALAGARH, DISTRICT SOLAN, H.P. THROUGH AUTHORIZED SIGNATORY, SANJEEV KUMAR MODI

SON OF SH. SUDARSHAN MODI, RESIDENT OF HOUSE NO. 324, FIRST FLOOR SECTOR 9-D, CHANDIGARH UT) ....RESPONDENT

84.RP NO.64 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, NORTH ZONE,

PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER,

CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS

AND

SH. SAHAB SINGH, LICENSEE

(CHAMBA BUS STAND) DISTRICT CHAMBA, H.P. THROUGH PROPRIETOR SH. SAHAB SINGH SON OF SH. MAN SINGH, VILLAGE AND POST OFFICE LAHRU, TEHSIL JAWALI, DISTRICT KANGRA, H.P. ....RESPONDENT

85.RP NO.65 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE & TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA,

.

H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER NAHAN DISTRICT SIRMOUR, H.P. ....PETITIONERS

AND

M/S AMIT AGGARWAL, L-2&L-14 LICENSEE, RETAIL LIQUOR VENDS,

L.2 RAJGARH, L-14 YASHWANT NAGAR & L-14 CHHAMV, DISTRICT SIRMOUR, THROUGH PROPRIETOR AMIT AGGARWAL SON OF SH.

VINOD AGGARWAL RESIDENT OF

VILLAGE SARAHAN, TEHSIL PACHHAD DISTRICT SIRMOUR, H.P. ....RESPONDENT

86.RP NO.66 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KANGRA AT DHARAMSHALA

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S GLOBAL WINES LALAHAR, DISTRICT KANGRA THROUGH ITS SOLE PROPRIETOR SH. MANPREET SINGH SETHI SON OF SH. GURDEEP SINGH SETHI, RESIDENT OF HOUSE NO. 278 BAJARI COMPANY, PATHANKOT, DISTRICT ....RESPONDENT

PATHANKOT.

87.RP NO.67 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

.

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA HIMACHAL PRADESH.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

JUGAL KISHOR, SON OF SH.

GIRDHARI LAL, RESIDENT OF

VILLAGE NAGWARI, TEHSIL NURPUR, DISTRICT KANGRA, H.P.

JHAJAKOTHI). ....RESPONDENT

88.RP NO.68 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA HIMACHAL PRADESH.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

OM PRAKASH SON OF SH. JAGDISH CHAND, RESIDENT OF VPO DHEERA, TEHSIL PALAMPUR, DISTRICT KANGRA, (EXCISE LICENSEE UNIT NO. 12 MEHLA). ....RESPONDENT

89.RP NO.69 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA HIMACHAL PRADESH.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S AGGARWAL & CO., THROUGH ASHOK KUMAR SON OF SH. PURAN

CHAND, RESIDENT OF UPPER

JULAKARI, CHAMBA TOWN, TEHSIL AND DISTRICT CHAMBA H.P. (EXCISE LICENSEE UNIT NO.8 & 10, KARIAN & MUGLA, L-14 BHADIAN, CHAMBA BUS STAND, CHAMBA

KARINA ....RESPONDENT

90.RP NO.70 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SOLAN HIMACHAL PRADESH.

4. THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

M/S CHANDIGARH WINES SOLAN, DISTRICT SOLAN, HIMACHAL PRADESH THROUGH ITS MANAGING

PARTNER SH. RAMESH CHAND DOGRA SON OF SHRI KARAM CHAND DOGRA, RESIDENT OF VPO GAGRET, TEHSIL AMB, DISTRICT UNA. ....RESPONDENT

.

91.RP NO.71 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION

COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER,

DISTRICT KANGRA AT

DHARAMSHALA, HIMACHAL PRADESH. ....PETITIONERS

AND

M/S RAVI PARKASH RAKESH KUMAR, LIQUOR LICENSEE OF RETAIL LIQUOR VENDS IN UNIT NO.

43, DISTRICT KANGRA (H.P) FOR 2016-17 THROUGH PARTNER SH.

RAVI PRAKASH SON OF SH. LAL SINGH, RESIDENT OF VILLAGE AND POST OFFICE KACHHIARI, TEHSIL AND DISTRICT KANGRA, H.P. ....RESPONDENT

92.RP NO.72 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA DISTRICT CHAMBA, H.P. ....PETITIONERS

AND

.

SH. SATISH KUMAR, LICENSEE

(L-2 BANIKHET) FOR 2013-14 DISTRICT CHAMBA, H.P. THROUGH

PROPRIETOR SH. SATISH KUMAR SON OF LATE SHRI GURDEV RAJ, RESIDENT OF HOUSE NO. 390, MOHALLA RAJARIYA, PATHANKOT, (PUNJAB). ....RESPONDENT

1.

93.RP NO.73 OF 2022

STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE &

TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER SHIMLA

DISTRICT SHIMLA, H.P. ....PETITIONERS

AND

M/S H.S. GULATI, LICENSEE RETAIL LIQUOR VEND L-2 JANOGGHAT, DISTRICT SHIMLA, THROUGH PROPRIETOR HARPREET SINGH GULATI SON OF LATE SH. AJIT SINGH RESIDENT OF HOTEL BHARARI REGENCY, BHARARI, SHIMLA, H.P. ....RESPONDENT

94.RP NO.74 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION

.

COMMISSIONER, NORTH ZONE,

PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER,

DISTRICT KANGRA, AT DHARAMSHALA H.P. ....PETITIONERS

AND

VISHAL RANA AND OTHERS, LIQUOR LICENSEE OF RETAIL LIQUOR VENDS IN UNIT NO. 16 BAIJNATH- BHATTU-PATTU, DISTRICT KANGRA

H.P. THROUGH PARTNER SH.

VISHAL RANA SON OF ONKAR CHAND RANA RESIDENT OF VILLAGE AIMA, TEHSIL PALAMPUR, DISTRICT KANGRA, H.P. ....RESPONDENT

95.RP NO.75 OF 2022

1. STATE OF H.P. THROUGH ADDITIONAL CHIEF SECRETARY

(EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL

PRADESH, SHIMLA.

2. THE COMMISSIONER OF STATE TAXES & EXCISE, HIMACHAL PRADESH, BLOCK NO. 30 SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE JOINT COMMISSIONER STATE TAXES & EXCISE, CENTRAL ZONE, RAM NAGAR, MANDI, DISTRICT MANDI, H.P.

4. THE DEPUTY COMMISSIONER STATE TAXES & EXCISE, RAM NAGAR, MANDI, DISTRICT MANDI, H.P. ....PETITIONERS

AND

M/S AMIT KAUSHAL, LICENSEE

RETAIL LIQUOR VENDS OF UNIT NO. 01 BILASPUR MAIN (EIGHT VENDS) OF DISTRICT BILASPUR, H.P. FOR THE YEAR 2016-17, THROUGH SH. AMIT KAUSHAL SON OF SH. ASHWANI KUMAR, RESIDENT OF

.

BHOJPUR, SUNDER NAGAR,

DISTRICT MANDI, H.P. ....RESPONDENT

96.RP NO.76 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA H.P.

4. THE COLLECTOR EXCISE (NORTH ZONE) PALAMPUR. ....PETITIONERS

AND

SIDHARTH SHARMA SON OF KEWAL KRISHAN SHARMA SON OF SH. DHANI RAM SHARMA, RESIDENT OF

VPO TUNNUHATTI, TEHSIL BHATTIYAT DISTRICT CHAMBA, H.P.

TUNNUHATTI) ....RESPONDENT

97.RP NO.77 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DY. COMMISSIONER, STATE EXCISE TAXES & EXCISE, SOLAN. ....PETITIONERS

AND

MANAN GARG, SON OF SH. SUSHIL GARG, RESIDENT OF HUSE NO.288, LOWER BAZAR, SUBATHU, TEHSIL & DISTRICT SOLAN (EXCISE LICENSEE UNIT-6, SUBATHU, DISTT. SOLAN.) ....RESPONDENT

.

98.RP NO.78 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION

COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU,

DISTRICT KULLU, H.P. ....PETITIONERS

AND

SH. SHAM SUNDER SHARMA, SON OF LATE SH. KEDAR NATH SHARMA,

RESIDENT OF HOUSE NO.18, SECTOR-3A, CHANDIGARH (UT), PARTNER M/S SHAM SUNDER

BALDEV SINGH & COMPANY, LICENSEE RETAIL LIQUOR VENDS IN

UNITS NO.1-SOLANGNALA OF DISTRICT KULLU, HIMACHAL PRADESH, FOR THE YEAR 2016-17. ....RESPONDENT

99.RP NO.79 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA, HIMACHAL PRADESH.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SHIMLA, DISTRICT SHIMLA, H.P. ....PETITIONERS

AND

.

M/S BHAVNESH BANGA, LICENSEE,

RETAIL LIQUOR VENDS COMPRISED IN MATIANA, FAGU AND RAJGHAT, UNITS, DISTRICT SHIMLA, THROUGH

PROPRIETOR SH. BHAVNESH BANGA, SON OF LATE SH. O.P. BANGA, RESIDENT OF ELYSIUM LODGE, UPPER SHANKIL, SHIMLA, DISTRICT SHIMLA, H.P. ....RESPONDENT

1.

100.RP NO.80 OF 2022

STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA H.P.

4. THE COLLECTOR EXCISE (NORTH

ZONE) PALAMPUR. ....PETITIONERS

AND

JUGAL KISHOR, SON OF SH. GIRDHARI LAL, RESIDENT OF

VILLAGE NAGWARI, TEHSIL NURPUR, DISTRICT KANGRA, H.P. (EXCISE LICENSEE UNIT NO.82/83 LACHORI). ....RESPONDENT

101.RP NO.81 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU,

.

H.P. ....PETITIONERS

AND

SARIKA SHARMA, WIFE OF SH. ADITYA NATH SHARMA, RESIDENT OF HOUSE NO.18, SECTOR 3A, CHANDIGARH (UT), PROPRIETOR M/S SARIKA SHARMA, LICENSEE

RETAIL LIQUOR VENDS IN UNIT NO.12-SAINJ OF DISTRICT KULLU, HIMACHAL PRADESH, FOR THE YEAR 2016-17. ....RESPONDENT

102.RP NO.82 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, NURPUR

AT JACHH, H.P.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S GURDASPUR TRADERS DAMTAL, DISTRICT KANGRA, THROUGH ITS SOLE PROPRIETOR SH. GURJEET SINGH SETHI, SON OF SH. GURDEEP SINGH SETHI, RESIDENT OF 435, INDRA COLONY PATHANKOT. ....RESPONDENT

103.RP NO.83 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, UNA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

ABHAY PRASHER, SON OF SH. AMARANTH PRASHAR, RESIDENT

OF VPO RAIPUR MADAN, TEHSIL BANGANA, DISTRICT UNA, H.P. UNIT NO.44, MADANPUR, BASOLI, UNA.

r ....RESPONDENT

104.RP NO.84 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA, H.P.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S THAKUR WINE AGENCY, THROUGH MANISH, SON OF SH. BHAGAT RAM, RESIDENT OF VPO KANDLA, TEHSIL & DISTRICT CHAMBA (EXCISE LICENSEE UNIT NO.39, 77, 78 & 79, KOTI, KATHWAD, BAIRAGARH & NAKRO). ....RESPONDENT

105.RP NO.84 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

.

TAXATION COMMISSIONER,

CHAMBA, H.P.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S THAKUR WINE AGENCY, THROUGH MANISH, SON OF SH.

BHAGAT RAM, RESIDENT OF VPO KANDLA, TEHSIL & DISTRICT CHAMBA (EXCISE LICENSEE UNIT NO.39, 77, 78 & 79, KOTI, KATHWAD,

BAIRAGARH & NAKRO). ....RESPONDENT

106.RP NO.85 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, UNA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR, H.P. ....PETITIONERS

AND

VIJAY KUMAR, SON OF SH. SHER SINGH, RESIDENT OF VILLAGE NEE, POST OFFICE DRAMAN, TEHSIL JAISINGHPUR, DISTRICT CHAMBA, H.P. (EXCISE LICENSEE UNIT 9, BAHONTA). ....RESPONDENT

107.RP NO.86 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

.

TAXATION COMMISSIONER,

CHAMBA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR, H.P. ....PETITIONERS

AND

M/S THAKUR WINE AGENCY, THROUGH MADAN S/O SH. BHAGAT

RAM, RESIDENT OF VPO KANDLA, TEHSIL & DISTRICT CHAMBA (EXCISE LICENSEE UNIT NO.37, 40, 72 & 81, RAJNAGAR, KANDLA

BHANJRAROO & TISSA). ....RESPONDENT

108.RP NO.87 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, UNA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR, H.P. ....PETITIONERS

AND

ANIL DOGRA, SON OF SH. MEHAR CHAND DOGRA, RESIDENT OF PREM NAGAR, UNA, UNIT NO.5, AJNOLI, UNA. ....RESPONDENT

109.RP NO.88 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA.

.

4. THE COLLECTOR EXCISE (NORTH

ZONE), PALAMPUR, H.P. ....PETITIONERS

AND

JAGDISH CHAND MAHAJAN, SON OF SH. NAND LAL, RESIDENT OF PREM COTTAGE, SATDHARA TOAD, DALHOUSIE, DISTRICT CHAMBA,

H.P. (EXCISE LICENSEE UNIT NO.47, LAKKARMANDI UNIT). ....RESPONDENT

110.RP NO.89 OF 2022

1.

STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, SOUTH

ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE & TAXATION OFFICER, RECKON PEO, DISTRICT KINNOUR, H.P. ....PETITIONERS

AND

MADAN LAL KHANNA, LIQUOR LICENSEE 2016-17, RETAIL LIQUOR VENDS COMPRISED IN RECKON PEO UNIT, DISTRICT KINNOUR, THROUGH PROPRIETOR MADAN LAL KHANNA S/O LATE SH. BANSI LAL KHANNA, RESIDENT OF GEETA COTTAGE SANJAULI, DISTRICT SHIMLA, H.P. ....RESPONDENT

111.RP NO.91 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

.

COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA,

H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, NAHAN, DISTRICT SIRMOUR, H.P. ....PETITIONERS

AND

M/S JOY WINES, L-1, SHIMLA ROAD NAHAN, DISTRICT SIRMOUR,

HIMACHAL PRADESH, THROUGH ITS

PROPRIETOR JAI PAL SON OF LATE SH. AMAR SINGH, RESIDENT OF SHIMLA ROAD, NAHAN, DISTRICT SIRMOUR, H.P. ....RESPONDENT

112.RP NO.92 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR, H.P. ....PETITIONERS

AND

SUDHIR KUMAR, SON OF SH. VAKILU RAM, RESIDENT OF VPO HADSAR, TEHSIL BHARMOUR, DISTRICT CHAMBA (EXCISE LICENSEE UNIT NO.1, THALLU-HADSAR UNIT). ....RESPONDENT

113.RP NO.93 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR, H.P. ....PETITIONERS

AND

M/S THAKUR WINE AGENCY, THROUGH MADAN, SON OF SH.

BHAGAT RAM, RESIDENT OF VPO

KANDLA, TEHSIL & DISTRICT CHAMBA (EXCISE LICENSEE UNIT NO.37, 40, 72 & 81, RAJNAGAR, KANDLA, BHAJRAROO & TISSA). ....RESPONDENT

114.RP NO.94 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR, H.P. ....PETITIONERS

AND

KAILASH CHAND, SON OF SH. HOSHIYAR SINGH, RESIDENT OF VPO KOTI, TEHSIL & DISTRICT CHAMBA, H.P. (EXCISE LICENSEE UNIT NO.25 & 52 KHAJJIAR &

BANIKHET). ....RESPONDENT

115.RP NO.95 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

.

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SOLAN.

4. THE COLLECTOR EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

RAJEEV PRABHAKAR, SON OF SH. P. PRABHAKAR, LODGE, LOWER

SUMMER HILL, DISTRICT SHIMLA

(LICENSEE UNITS: WAKNAGHAT & DARLAGHAT UNITS). ....RESPONDENT

116.RP NO.96 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, BADDI, H.P.

4. THE COLLECTOR EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

M/S UNITED SPRITS LIMITED, A COMPANY INCORPORATED UNDER THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT UB TOWER, UB CITY, 24 VITTAL MALLYA ROAD, BANGALORE-560001 AND HAVING ITS MANUFACTURING UNIT AT

BADDI THROUGH MR. RAJIV KUMAR SON OF LATE SHRI RAJVIR SINGH AUTHORIZED REPRESENTATIVE OF COMPANY. ....RESPONDENT

117.RP NO.97 OF 2022

.

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER.

4. THE COLLECTOR EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

ANIL KUMAR, SON OF SH. MEHAR CHAND, RESIDENT OF WARD NO.1, UNA, TEHSIL & DISTRICT UNA, H.P. ....RESPONDENT

118.RP NO.108 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER,

HAMIRPUR, H.P.

4. THE COLLECTOR EXCISE (CENTRAL ZONE), MANDI. ....PETITIONERS

AND

M/S ARADHANA WINES, L-1 BARSAR, TEHSIL BARSAR, DISTRICT HAMIRPUR, THROUGH ITS SOLE PROPRIETOR SMT. INDERA DOGRA, WIFE OF SH. ANIL KUMAR DOGRA, RESIDENT OF PREM NAGAR UNA,

TEHSIL & DISTRICT UNA. ....RESPONDENT

119.RP NO.119 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

.

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER,

CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS

AND r M/S G.S. SETHI S/O LATE SH. SOHAN

SINGH SETHI, R/O INDIRA COLONY, PATHANKOT (PUNJAB), PARTNER M/S G.S. SETHI AND CO. RETAIL LIQUOR VENDS LICENSEE FOR THE YEAR 2015-16, DISTRICT CHAMBA,

H.P. ....RESPONDENT

120.RP NO.120 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KANGRA, DISTRICT KANGRA, H.P. ....PETITIONERS

AND

SURINDER SINGH RANA, PROPRIETOR LIQUOR LICENSEE OF

RETAIL LIQUOR VENDS IN UNIT NO.167, JAISINGHPUR FOR 2015-16 AND UNIT NO.28, PAHRA JAISINGPUR FOR 2016-17, DISTRICT KANGRA (HP), THROUGH PROPRIETOR SH. SURINDER SINGH

.

RANA, SON OF SH. TODAR SINGH,

RESIDENT OF VILLAGE AIMA, TEHSIL PALAMPUR, DISTRICT KANGRA, H.P. ....RESPONDENT

121.RP NO.121 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3.

THE DEPUTY EXCISE & TAXATION

COMMISSIONER, NORTH ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

SH. SHAM SUNDER SHARMA, SON OF LATE SH. KEDAR NATH SHARMA,

RESIDENT OF HOUSE NO.18, SECTOR-3A, CHANDIGARH (UT), PROPRIETOR M/S SHAM SUNDER SHARMA, LICENSEE RETAIL LIQUOR

VENDS IN UNITS NO.1, DISTRICT KULLU, H.P., FOR THE YEAR 2017-18. ....RESPONDENT

122.RP NO.123 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, UNA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

.

MIAN RAM, SON OF SH. HARI

SARAN, RESIDENT OF VILLAGE CHUPPARI, TEHSIL ROHRU, DISTRICT SHIMLA, H.P., UNIT NO.34,

SANTOSHGARH, UNA. ....RESPONDENT

123.RP NO.124 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE & TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, BBN AREA, BADDI DISTRICT SOLAN, H.P. ....PETITIONERS

AND

M/S KALA AMB, DISTILLERY AND BREWERY PRIVATE LIMITED, VILLAGE BHANGLA, TEHSIL NALAGARH, DISTRICT SOLAN, H.P.,

THROUGH AUTHORIZED SIGNATORY MANORMA CHAUDHARY, DAUGHTER OF SH. BALDEV SINGH BARWALA, RESIDENT OF HOUSE NO.55, P&T CITY LINE, DELHI-110039. ....RESPONDENT

124.RP NO.125 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR EXCISE (NORTH

.

ZONE), PALAMPUR. ....PETITIONERS

AND

VIJAY BHAWANI, SON OF SH. JAGANNATH, RESIDENT VPO CHHATRARI, TEHSIL & DISTRICT CHAMBA, H.P. (EXCISE LICENSEE UNIT DAKOGH & LOONA). ....RESPONDENT

1.

125.RP NO.126 OF 2022 STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION

COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

SH. SHAM SUNDER SHARMA, SON

OF LATE SH. KEDAR NATH SHARMA, RESIDENT OF HOUSE NO.18, SECTOR-3A, CHANDIGARH (UT), PROPRIETOR M/S SHAM SUNDER SHARMA, LICENSEE RETAIL LIQUOR VENDS IN UNITS NO.2-MALL MANALI, 3-MODEL TOWN, MANALI, 7 DHALPUR AND 10-MANIKARAN OF DISTRICT KULLU AND UNIT NO.1 KELYONG OF DISTRICT LAHAUL & SPIT, H.P., FOR THE YEAR 2016-17. ....RESPONDENT

126.RP NO.127 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

.

COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE & TAXATION COMMISSIONER, SOUTH

ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SOLAN, DISTRICT SOLAN, H.P. ....PETITIONERS

AND

M/S AMAR SINGH VERMA, LIQUOR

LICENSEE UNIT NO.43, LAVIGHAT &

SHATAL RETAIL LIQUOR VENDS, DISTRICT SOLAN, THROUGH ITS PROPRIETOR SH. AMAR SINGH, SON OF LATE SH. BADRI DASS VERMA, RESIDENT OF VERMA NIWAS, NEAR

DEV BHUMI APARTMENT, WARD NO.1, DEONGHAT DISTRICT, SOLAN, H.P. ....RESPONDENT

127.RP NO.128 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S ASHOK KUMAR, LICENSEE OF UNIT NO.5, (A.B. KULLU), DISTRICT KULLU, THROUGH PARTNER ASHOK KUMAR, SON OF SH. SHINU RAM, VILLAGE BHARMARA, P.O. KUTHER, TEHSIL JAWALI, DISTRICT KANGRA. ....RESPONDENT

.

128.RP NO.129 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER.

4. THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

RANDEEP KUMAR, SON OF SH. RAGUBIR SINGH, RESIDENT OF VILLAGE KUTHERA JASWALAI,

TEHSIL AMB, DISTRICT UNA, H.P. ....RESPONDENT

129.RP NO.130 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, UNA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

BALJEET SINGH, SON OF SH. KARTAR SINGH, RESIDENT OF VILLAGE UPPER ARNIALA, P.O. KOTLAN KALAN, TEHSIL & DISTRICT

UNA, UNIT NO.32 & 37 (SANDOLI & CHHATAPUR). ....RESPONDENT

130.RP NO.131 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

.

TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, UNA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

SURESH KUMAR, SON OF SH.

PRITAM CHAND, RESIDENT OF VPO

PANDOGA, TEHSIL HAROLI, DISTT. UNA, UNIT NO.6,7,39, HAROLI- PALKWAH, TAHLIWALA, UNA. ....RESPONDENT

131.RP NO.132 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, NORTH ZONE,

PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS

AND

M/S G.S. SETHI AND ASSOCIATES, LICENSEE RETAIL LIQUOR VENDS IN UNIT NO.16-LAKKAR MANDI OF DISTRICT CHAMBA, HIMACHAL PRADESH, FOR 2016-17, THROUGH

PARTNER SH. G.S. SETHI, SON OF LATE SH. SOHAN SINGH SETHI, RESIDENT OF INDIRA COLONY, PATHANKOT (PUNJAB). ....RESPONDENT

132.RP NO.133 OF 2022

.

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE & TAXATION COMMISSIONER, SOUTH

ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SHIMLA,

DISTRICT SHIMLA, H.P.. ....PETITIONERS

AND

M/S MADAN LAL KHANNA, LICENSEE, RETAIL LIQUOR VENDS,

COMPRISED IN KUFFRI AND MEHLI UNITS, DISTRICT SHIMLA, THROUGH PROPRIETOR KADAN LAL KHANNA,

SON OF LATE SH. BANSI LAL KHANNA, RESIDENT OF GEETA

COTTAGE SANJAULI, DISTRICT SHIMLA, H.P. ....RESPONDENT

133.RP NO.134 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

MOHINDER KUMAR, SON OF SH. RAM PRAKASH, RESIDENT OF VILLAGE BAGDIYALA, P.O. JAROT,

.

TEHSIL JAWALI, DISTRICT KANGRA,

H.P. (EXCISE LICENSEE UNIT NO.11 RAJERA). ....RESPONDENT

134.RP NO.135 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE &

TAXATION COMMISSIONER, SOUTH

ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SOLAN, DISTRICT SOLAN, H.P. ....PETITIONERS

AND

ASHOK KUMAR, SON OF SH. PARMESHWAR DASS, RESIDENT OF

93-94, KILN AREA, NANGAL TOWNSHIP, DISTRICT ROPAR, PUNJAB, PARTNER M/S ASHOK KUMAR, LIQUOR LICENSEE

SALOGRA UNIT RETAIL LIQUOR VENDS FOR 2014-15, DISTRICT SOLAN (H.P.). ....RESPONDENT

135.RP NO.136 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SOLAN, DISTRICT SOLAN, H.P.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

.

AND

SUDHIR KUMAR, SON OF SH. VAKILU RAM, RESIDENT OF VO HADSAR,

TEHSIL BHARMOUR, DISTRICT CHAMBA (EXCISE LICENSEE UNIT NO.1, THALLU-HADSAR UNTIT). ....RESPONDENT

136.RP NO.137 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2.

THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

SUSHMA DEVI, WIFE OF SH. CHUHAR SINGH, RESIDENT OF VILLAGE RAKH, TEHSIL BHATTIYAT, DISTT. CHAMBA, H.P. (EXCISE LICENSEE

UNIT NO.69 SIHUNTLA). ....RESPONDENT

137.RP NO.138 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER.

4. THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

SURESH KUMAR, SON OF SH.

.

PRITAM CHAND, RESIDENT OF

VILLAGE PANDOGA, TEHSIL & DISTRICT UNA, H.P. ....RESPONDENT

138.RP NO.139 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND

TAXATION COMMISSIONER, SOUTH

ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SHIMLA, DISTRICT SHIMLA, H.P. ....PETITIONERS

AND

M/S B. BANGA AND COMPANY, LICENSEE, RETAIL LIQUOR VENDS

L-2 KACHIGHATTI AND L-2 LAKKAR BAZAAR (BUS STAND), SHIMLA, DISTRICT SHIMLA, THROUGH PARTNER SH. BHAVNESH BANGA,

SON OF LATE SH. O.O. BANGA, RESIDENT OF ELYSIUM LODGE, UPPER SHANKLI, SHIMLA, DISTRICT SHIMLA, H.P. ....RESPONDENT

139.RP NO.140 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER.

4. THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

.

AND

M/S NEEL KANTH WINE, JAWAHAR COLONY, KAMLA NAGAR,

SANJAULI, SHIMLA, THROUGH ITS PROPRIETOR SH. CHANDER MOHAN SHARMA, SON OF SH. RAM PARKASH, RESIDENT OF JAWAHAR COLONY, KAMLA NAGAR,

SANJAULI, SHIMLA. ....RESPONDENT

140.RP NO.141 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, UNA

4. THE COLLECTOR, EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

KHAJAN SINGH S/O KRISHAN CHAND, R/O SIDHROTI, P.O. LOWER

KOTI, TEHSIL ROHRU, DISTT. SHIMLA, H.P., UNT NO.27, MEHATPUR, UNA. ....RESPONDENT

141.RP NO.142 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, UNA

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

.

ANIL KUMAR DOGRA S/O SH. MEHAR CHAND DOGRA, RESIDENT OF PREM NAGAR, UNA, TEHSIL AND DISTRICT

UNA, H.P., UNIT NO.45, UNA. ....RESPONDENT

142.RP NO.143 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, BLOCK NO.29, SDA COMPLEX, SHIMLA, H.P.

4. THE ASSISTANT EXCISE &

TAXATION OFFICER, DISTRICT KINNAUR AT RECKON PEO, H.P. ....PETITIONERS

AND

MADAN LAL KHANNA, SON OF LATE SH. BANSI LAL KHANNA, RESIDENT OF GEETA COTTAGE SANJAULI, DISTRICT SHIMLA, H.P., PARTNER IN

RETAIL LIQUOR VENDS COMPRISED IN UNIT NOS.1 TO 7, DISTRICT KINNAUR, H.P. ....RESPONDENT

143.RP NO.144 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, BBN

.

AREA, BADDI, DISTRICT SOLAN, H.P. ....PETITIONERS

AND

M/S HIMGIRI BEVERAGES DISTILLER & BOTTLER, VILLAGE MIRPURKITLA, KALA AMB, DISTRICT SIRMOUR, H.P., THROUGH PROPRIETOR KAPIL GUPTA, SON OF SH. SOHAN LAL

GUPTA, RESIDENT OF HOUSE NO.643, SECTOR 8, PANCHKULA, HARYANA. r ....RESPONDENT

144.RP NO.145 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER.

4. THE COLLECTOR, EXCISE (SOUTH

ZONE), SHIMLA. ....PETITIONERS

AND

KHAJAN SINGH, SON OF SH. KRISHAN CHAND, RESIDENT OF VILLAGE SHALAI, TEHSIL ROHRU, DISTRICT SHIMLA, H.P. ....RESPONDENT

145.RP NO.146 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER,

.

DISTRICT KANGRA AT

DHARAMSHALA, H.P. ....PETITIONERS

AND

SANJEEV KUMAR, PROPRIETOR LIQUOR LICENSEE OF RETAIL LIQUOR VENDS IN UNIT NO.23, DISTRICT KANGRA (HP) FOR 2016-17

THROUGH PROPRIETOR SH. SANJEEV KUMAR, RESIDENT OF VILLAGE BEHI, P.O. BHAMBLA, DISTT. MANDI, H.P. ....RESPONDENT

146.RP NO.147 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER,

CHAMBA.

4. THE COLLECTOR, EXCISE(NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S THAKUR WINE AGENCY, THROUGH MANISH, SON OF SH. BHAGAT RAM, RESIDENT OF VPO KANDLA, TEHSIL & DISTT. CHAMBA, (EXCISE LICENSEE UNIT NO.39, 77,78 & 70, KOTI, KATHWAD, BAIRAGARH & NAKRO). ....RESPONDENT

147.RP NO.148 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, HAMIRPUR, H.P.

4. THE COLLECTOR, EXCISE(CENTRAL

ZONE), MANDI, H.P. ....PETITIONERS

AND

M/S HIM QUEEN DISTILLERS &

BOTTLERS, REGISTERED PARTNERSHIP CONCERN HAVING ITS REGISTERED OFFICE AT VPO HARETA, TEHSIL NADAUN, DISTRICT

HAMIRPUR, H.P. AND UNIT AT

VILLAGE KUNANI, P.O. TIPPER, TEHSIL BARSAR, DISTRICT HAMIRPUR, H.P. THROUGH SHRI RAJESH KUMAR VIMAL, SON OF SH. MANSA RAM VIMAL, PARTNER. ....RESPONDENT

148.RP NO.149 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S MURARI LAL LIQUOR LICENSEE OF UNIT NO.23, KALATH, DISTRICT KULLU, THROUGH PARTNER

MURARI LAL, SON OF SH. NAGINDER SINGH, VILLAGE KUMARDA, P.O. PEREHAR, TEHSIL DHARAMPUR, DISTRICT MANDI, H.P. ....RESPONDENT

149.RP NO.150 OF 2022

.

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SOLAN.

4. THE COLLECTOR, EXCISE(CENTRAL ZONE), SHIMLA. ....PETITIONERS

AND

RAJU SHARMA, SON OF SH. MOHAN LAL SHARMA, RESIDENT OF HOUSE NO.2726, GURUDEV NAGAR, LUDHIANA, PUNJAB (EXCISE LICENSEE UNIT 3,4 & 12, L-2

SAPROON, DEONGHAT, BYE PASS, NEAR BUS STAND, DHARAMPUR, SUBZI MANDI & L-14, ANJI,

LAVIGHAT, SHATTAL, DEONGHAT, BAROG, SUBZI MANDI & L-14, ANJI,

LAVIGHAT, SHATTAL, DEONGHAT, BAROG, SUBZI MANDI, SANWARA, SUKHI JOHRI, KUMARDA, DHARAMPUR, DISTRICT SOLAN). ....RESPONDENT

150.RP NO.151 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

.

M/S REWA NAND LIQUOR LICENSEE

OF UNIT NO.1, SHANGRIBAG, DISTRICT KULLU, THROUGH ITS PARTNER REWA NAND, SON OF SH.

SIT RAM, RESIDENT OF 44/JE, VILLAGE LARJI, SUB TEHSIL SAINJ, DISTRICT KULLU, H.P. ....RESPONDENT

151.RP NO.152 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2.

THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR, EXCISE(NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S THAKUR WINE AGENCY, THROUGH DEVENDER S/O SH. KRIPA RAM, RESIDENT OF VPO KANDLA, TEHSIL & DISTRICT

CHAMBA, (EXCISE LICENSEE UNIT NO.71,73,76,79 BAROH, JASSORGARH, KATHWAR, BAIRGARH, TIKKARGARH & CHILLI). ....RESPONDENT

152.RP NO.153 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU,

.

DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S KARAN RAI, LIQUOR LICENSEE OF UNIT NO.24, JAGATSUKH, DISTRICT KULLU, THROUGH PARTNER BHARAT RAI, SON OF SH. JASWANT RAI, VILLAGE BADAH,

P.O. MOHAL, TEHSIL AND DISTRICT KULLU, H.P. ....RESPONDENT

153.RP NO.154 OF 2022

1.

STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER,

CHAMBA.

4. THE COLLECTOR, EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

BHUWNESHWAR SHARMA, SON OF SH. ISHWAR CHAND, RESIDENT OF VPO MEHLA, TEHSIL & DISTRICT CHAMBA, H.P. (EXCISE LICENSEE UNIT SUNARA). ....RESPONDENT

154.RP NO.155 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE & TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

.

4. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, BBN AREA, BADDI, DISTRICT SOLAN, H.P. ....PETITIONERS

AND

M/S SABACCHUS DISTILLERY PRIVATE LIMITED, VILLAGE REHRU UPPARALA, TEHSIL NALAGARH,

DISTRICT SOLAN, H.P., THROUGH AUTHORIZED SIGNATORY SANJEEV KUMAR MODI, SON OF SH. SUDARSHAN MODI, RESIDENT OF

HOUSE NO.324, FIRST FLOOR,

SECTOR 9-D, CHANDIGARH (UT). ....RESPONDENT

155.RP NO.156 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

M/S THAKUR WINE AGENCY, THROUGH MANISH KUMAR, SON OF SH. GURDEV SINGH, RESIDENT OF VILLAGE MOHAL, P.O. LARGO, TEHSIL & DISTRICT CHAMBA (EXCISE LICENSEE UNIT NO.93, 35, 33 & 85, BAGHEL, PUKHRI, DHARYALI, SUNDLA). ....RESPONDENT

156.RP NO.157 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

ASHISH MAHAJAN, SON OF TULSI RAM, RESIDENT OF VPO SAMOT,

TEHSIL BHATTIYAT, DISTT.

CHAMBA, H.P. (EXCISE LICENSEE UNIT NO.68 SAMOT). ....RESPONDENT

157.RP NO.158 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE EXCISE & TAXATION COMMISSIONER, UNA.

4. THE COLLECTOR EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

BHUPINDER SINGH, SON OF SH. PREM SINGH, RESIDENT OF VPO CHANGAR HANDOLA, TEHSIL BANGANA, DISTRICT UNA, H.P., UNIT NO.1, UNA. ....RESPONDENT

158.RP NO.159 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

.

3. THE ADDITIONAL EXCISE AND

TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, H.P.

4. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, BBN AREA AT BADDI, DISTRICT SOLAN, H.P. ....PETITIONERS

AND

M/S RAKESH KUMAR, LICENSEE RETAIL LIQUOR VEND L-14 KRIPALPUR IN BBN AREA, TEHSIL

NALAGARH, DISTRICT SOLAN,

THROUGH PROPRIETOR RAKESH KUMAR S/O SH. HARI SINGH, RESIDENT OF 45 MOHAL SUKSHWAL, TEHSIL KOTLI, DISTRICT MANDI, H.P. ....RESPONDENT

159.RP NO.160 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

ADITYA NATH SHARMA, SON OF SH. SHAM SUNDER SHARMA, RESIDENT OF HOUSE NO.18, SECTOR 3-A,

CHANDIGARH (UT), PROPRIETOR M/S ADITYA NATH SHARMA, LICENSEE RETAIL LIQUOR VENDS IN UNIT NO.4-NAGGAR, 5-PATLIKUHAL AND 6-AKHARA BAZAAR OF DISTRICT KULLU, H.P., FOR THE

.

YEAR 2016-17. ....RESPONDENT

160.RP NO.161 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA.

4.

THE COLLECTOR, EXCISE (NORTH

ZONE), PALAMPUR. ....PETITIONERS

AND

HEM SINGH, SON OF SH. BRIJ LAL,

RESIDENT OF VPO KALHEL, TEHSIL & DISTRICT CHAMBA, H.P. (EXCISE LICENSEE UNIT NO.75 KALHEL). ....RESPONDENT

161.RP NO.162 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE & TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SHIMLA, DISTRICT SHIMLA, H.P. ....PETITIONERS

AND

M/S P.C. VIJ AND COMPANY, LICENSEE, RETAIL LIQUOR VEND L- 2, DHALL MAIN SHIMLA, DISTRICT SHIMLA, THROUGH PARTNER PARKASH CHAND VIJ, SON OF LATE

.

SH. M.R. VIJ, RESIDENT OF GARDEN

VIEW, SANJAULI, SHIMLA-171006, H.P.

....RESPONDENT

162.RP NO.163 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3.

THE ADDITIONAL EXCISE &

TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, SOLAN,

DISTRICT SOLAN, H.P. ....PETITIONERS

AND

M/S PARADISE WINES, L.1

LICENSEE, DEONGHAT, SOLAN, DISTRICT SOLAN, H.P., THROUGH ITS PARTNER SH. DALIP SINGH, SON OF SH. LAL CHAND, RESIDENT OF

HOUSE NO.2143, SECTOR S 23-C, CHANDIGARH. ....RESPONDENT

163.RP NO.164 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

.

MOHINDER KUMAR, SON OF SH. RAM PRAKASH, RESIDENT OF VILLAGE BADIYALA, P.O. JAROT,

TEHSIL JAWALI, DISTRICT KANGRA, H.P. (EXCISE LICENSEE UNIT NO.32 SAHOO). ....RESPONDENT

164.RP NO.165 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2.

THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS

AND

M/S G.S. SETHI AND CO. LICENSEE RETAIL LIQUOR VENDS IN UNIT NO.4-KARIYAN, AND UNIT NO.313-

KIYANI OF DISTRICT CHAMBA, H.P., FOR 2016-17, THROUGH PARTNER SH. G.S. SETHI, SON OF LATE SH. SOHAN SINGH SETHI, RESIDENT OF INDIRA COLONY, PATHANKOT (PUNJAB). ....RESPONDENT

165.RP NO.166 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER.

4. THE COLLECTOR, EXCISE (SOUTH

.

ZONE), SHIMLA. ....PETITIONERS

AND

ABAY RASUR, SON OF SH. AMAR NATH PRASUR, RESIDENT OF VILLAGE BASOLI, TEHSIL AND DISTRICT UNA, H.P. ....RESPONDENT

166.RP NO.167 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, SOUTH

ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, NAHAN, DISTRICT SIRMOUR, HP. ....PETITIONERS

AND

M/S AGGARWAL WINES, L.1

LICENSEE, SARAHAN, DISTRICT SIRMOUR, H.P., THROUGH ITS PROP. VINOD KUMAR AGGARWAL, R/O VILLAGE SARAHAN, DISTT. SIRMOUR, H.P. ....RESPONDENT

167.RP NO.168 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P.

.

4. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS

AND

ASHOK KUMAR, SON OF SH. CHAMAN LAL, R/O VILLAGE & POST OFFICE KULETH, SUB-TEHSIL HOLI,

DISTRICT CHAMBA, H.P. LIQUOR LICENSEE, l-14 UNIT NO.5, DAKOGH RETAIL LIQUOR VENDS, DISTRICT CHAMBA, H.P. ....RESPONDENT

168.RP NO.169 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER,

CHAMBA, DISTRICT CHAMBA, H.P.

4. THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

KEWAL KRISHAN SHARMA, SON OF SH. DHANI RAM SHARMA, RESIDENT OF VPO TUNNUHATTI, TEHSIL BHATTIYAT, DISTRICT CHAMBA, H.P., (EXCISE LICENSEE UNIT NO.49). ....RESPONDENT

169.RP NO.170 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION COMMISSIONER, NORTH ZONE,

.

PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, DISTRICT KANGRA AT

DHARAMSHALA, H.P. ....PETITIONERS

AND

M/S PRABHAT CHAND RAMESH

SINGH, LIQUOR LICENSEE OF RETAIL LIQUOR VENDS IN UNIT NO.25, 26 AND 28, DISTRICT KANGRA (HP), FOR 2016-17,

THROUGH PARTNER SH. PRABHAT

CHAND, RESIDENT OF HOUSING BOARD COLONY, HAMIRPUR, H.P. ....RESPONDENT

170.RP NO.171 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA, H.P.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S THAKUR WINE AGENCY, THROUGH AMIT SON F SH. GIAN CHAND, RESIDENT OF VPO KANDLA, TEHSIL & DISTRICT CHAMBA (EXCISE LICENSEE UNIT NO.17,36,34 & 38, CHANDI, MASROOND, GHATGALOO, KIYANI). ....RESPONDENT

171.RP NO.172 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

.

2. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA, H.P.

3. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR ....PETITIONERS

AND

SIDHARTH SHARMA, SON OF SH. KEWAL KRISHAN SHARMA, SON OF

SH. DHANI RAM SHARMA, R/O VPO

TUNNUHATTI, TEHSIL BHATTIYAT, DISTT. CHAMBA, H.P. (EXCISE LICENSEE UNIT NO.60 TUNNUHATTI), CHAMBA. ....RESPONDENT

172.RP NO.173 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA, H.P.

4. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S THAKUR WINES AGENCY, THROUGH DEVENDER SON OF SH. KIRPA RAM, RESIDENT OF VPO KANDLA, TEHSIL & DISTRICT CHAMBA, (EXCISE LICENSEE UNIT

NO.71,73,76,79, BAROH, JASSORGARH, KATHWAR, BAIRAGARH, TIKKARGARH & CHILLI). ....RESPONDENT

173.RP NO.174 OF 2022

.

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S THAKUR ENTERPRISES, L-1 AT

CHAMBA (TADOLI) CHAMBA,

THROUGH ITS PROP. SH. MANOJ KUMAR, SON OF SH. SOBHIA RAM, RESIDENT OF VILLAGE KARORI, P.O. PUKHARI, TEHSIL CHAMBA, H.P. ....RESPONDENT

174.RP NO.175 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, CHAMBA 4 THE COLLECTOR, EXCISE (NORTH ZONE) PALAMPUR. ....PETITIONERS

AND

KEWAL KRISHAN SHARMA SON OF SH. DHANI RAM SHARMA, RESIDENT OF VPO TUNNUHATTI, TEHSIL BHATTIYAT, DISTRICT CHAMBA, H.P. (EXCISE LICENSEE UNIT. 49) ....RESPONDENT

175.RP NO.176 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION

COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P. 4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S SHER SINGH SANJEEV KUMAR

THROUGH SANJEEV KUMAR SON OF

TULASI RAM, RESIDENT OF VPO SAMOT, TEHSIL BHATTIYAT, DISTRICT CHAMBA, H.P. (EXCISE LICENSEE UNIT NO. 57 KAKIRA. ....RESPONDENT

176.RP NO.177 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION

COMMISSIONER, NORTH ZONE, PALAMPUR DISTRICT KANGRA, H.P 4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA DISTRICT CHAMBA, HP. ....PETITIONERS

AND

SH. RAGHWINDER SINGH SON OF SURINDER SINGH RESIDENT OF VILLAGE GUMTALA, AMRITSAR (PUNJAB), PARTNER M/S G.S. SETHI

AND CO. LICENSEE RETAIL LIQUOR VEND IN UNIT NO. 42 (L-2) DALHOUSIE, BUS STAND) OF ....RESPONDENT DISTRICT CHAMBA, H.P.

177.RP NO.178 OF 2022

.

1. STATE OF H.P. THROUGH PRINCIPAL

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE & TAXATION COMMISSIONER, SOUTH

ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, SHIMLA

DISTRICT SHIMLA, H.P. ....PETITIONERS

AND

M/S KANTA KAUSHAL LICENSEE RETAIL LIQUOR VENDS IN UNIT NO.

5 & 6 OF DISTRICT BILASPUR, HIMACHAL PRADESH, THROUGH PROPRIETOR SMT. KANTA

KAUSHAL WIFE OF SH. B.B. KAUSHAL RESIDENT OF SALAH

NEAR STATE BANK OF INDIA, SUNDER NAGAR, DISTRICT MANDI, ....RESPONDENT H.P.

178.RP NO.179 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR, DISTRICT KANGRA, H.P. PALAMPUR.

3. THE EXCISE AND TAXATION COMMISSIONER, HIMACHAL PRADESH, SHIMLA, H.P. SHIMLA 4 THE ASSISTANT EXCISE AND

TAXATION COMMISSIONER, CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS

AND

SURINDER SINGH S/O SH. SAHAB

.

SINGH, R/O VPO CHOWARI, TEHSIL

BHATTIYAT, DISTRICT CHAMBA, H.P. CHAMBA. ....RESPONDENT

179.RP NO.180 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND

TAXATION COMMISSIONER.

4 THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA.

....PETITIONERS

AND

NARESH KUMAR SON OF SH. YOG

RAJ RESIDENT OF VILLAGE RANSARI, TEHSIL AND DISTRICT

UNA, H.P. ....RESPONDENT

180.RP NO.181 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, NURPUR AT JACHH, H.P.

4 THE COLLECTOR EXCISE (NORTH ZONE) PALAMPUR ....PETITIONERS

AND

M/S SANDEEP ENTERPRISES DAMATAL DISTRICT KANGRA THROUGH ITS MANAGING PARTNER SH. SANDEEP KUMAR SON OF LATE

.

SH. VINOD KUMAR SON OF SH.

ROSHAN LAL, RESIDENT OF 524/19, CIVIL LINES, GURDASPUR, PUNJAB. ....RESPONDENT

181.RP NO.182 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION

COMMISSIONER, CENTRAL ZONE,

MANDI, DISTRICT MANDI, H.P. 4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S SUNIL NANDA LIQUOR

LICENSEE OF UNIT NO. 10, JARI, DISTRICT KULLU, THROUGH OMKAR

RANA SON OF SH. LEKH RAJ RANA HOUSE NO. 172 LOWER DALPUR, KULLU, TEHSIL AND DISTRICT KULLU, H.P. HOLDER OF GENERAL

POWER OF ATTORNEY. ....RESPONDENT

182.RP NO.183 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, NORTH ZONE,

PALAMPUR DISTRICT KANGRA, H.P. 4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, DISTRICT KANGRA AT DHARAMSHALA, H.P. ....PETITIONERS

.

AND

CHARANJEET KAUR, LIQUOR LICENSEE OF RETAIL LIQUOR

VENDS IN UNIT NO. 29 AND 48, DISTRICT KANGRA, H.P. FOR 2016-17 THROUGH PROPRIETOR SMT. CHARANJEET KAUR, RESIDENT OF WARD NO.7, YOL, POST OFFICE YOL,

DHARAMSHALA DISTRICT KANGRA, ....RESPONDENT H.P.

183.RP NO.184 OF 2022

1.

STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE COLLECTOR EXCISE (NORTH ZONE), PALAMPUR, H.P.PALAMPUR ....PETITIONERS

AND

MS SHAM SUNDER SHARMA LIQUOR OF UNIT NO. 14 SHAMSHI DISTRICT KULLU H.P. THROUGH OMKAR RANA

LOWER DHALPUR KULLU, TEHSIL AND DISTRICT KULLU, H.P. HOLDER ....RESPONDENT OF GPA KULLU.

184.RP NO.185 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE COLLECTOR EXCISE (SOUTH ZONE), SHIMLA, H.P. ....PETITIONERS

AND

.

MS COPIA BEVERAGES, PURUWALA

NAHAN POANTA ROAD PAONTA SAHIB DISTRICT SIRMOUR THROUGH ITS PROP. MS. SURITI

TAYAGI DO SH. SATISH TAYAGI RO C-412, SEC-4 PHASE II NEW SHIMLA TEHSIL AND DISTRICT SHIMLA, H.P. ....RESPONDENT

185.RP NO.186 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2.

THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA

4 THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

HEM SINGH SON OF SH. BRIJ LAL, RESIDENT OF VPO RAJERA, TEHSIL AND DISTRICT CHAMBA, H.P. (EXCISE LICENSEE UNIT NO. 7,

KHARAMUKH). ....RESPONDENT

186.RP NO.187 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER,

CHAMBA 4 THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

.

AVINASH SON OF SH. AMAR NATH,

RESIDENT OF VPO DEHRA, TEHSIL DEHRA, DISTRICT KANGRA, H.P.

BANDAL & SANGHNI. ....RESPONDENT

187.RP NO.188 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P. 4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER,

DISTRICT KANGRA AT DHARAMSHALA, H.P. ....PETITIONERS

AND

VIKAS RANA, LIQUOR LICENSEE, UNIT NO. 14, MARANDA-BHAWARNA FOR 2016-17 AND UNIT NO. 67, PAPROLA RETAIL LIQUOR VENDS

FOR 2015-16 IN KANGRA DISTRICT THROUGH PROPRIETOR SH. VIKAS RANA SON OF SH. ONKAR CHAND RESIDENT OF VILLAGE AIMA, TEHSIL PALAMPUR, DISTRICT KANGRA, H.P. ....RESPONDENT

188.RP NO.189 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT

.

KANGRA, H.P.

4 THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS

AND

TARLOK NATH SON OF SH. PAHADU RAM, RESIDENT OF VILLAGE

KULETH SUB TEHSIL, HOLI, DISTRICT CHAMBA, H.P. LIQUOR LICENSEE L-14 HOLI RETAIL LIQUOR VENDS DISTRICT CHAMBA, H.P. ....RESPONDENT

189.RP NO.190 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3 THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA, HP. ....PETITIONERS

AND

MS ARADHANA WINES L-1, PHASE-1,

NALAGARH SOLAN, THROUGH ITS SOLE PROPRIETOR SMT. INDERA DOGRA W/O SH. ANIL KUMAR DOGRA, RESIDENT OF PREM NAGAR, UNA, TEHSIL AND DISTRICT UNA, NALAGARH. ....RESPONDENT

190.RP NO.191 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE COLLECTOR, EXCISE (NORTH

.

ZONE), PALAMPUR. ....PETITIONERS

AND

CHARANJEET KAUR, LIQUOR LICENSEE OF RETAIL LIQUOR

DISTRICT KANGRA, H.P. ....RESPONDENT

1.

191.RP NO.192 OF 2022 STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND

TAXATION COMMISSIONER 4 THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

D.N. DEWADI SON OF SH. JAGDISH RAM, RESIDENT OF VILLAGE KOTLA, TEHSIL AND DISTRICT UNA, H.P. ....RESPONDENT

192.RP NO.193 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE COLLECTOR, EXCISE (CENTRAL

ZONE), MANDI, HP. ....PETITIONERS

AND

MS AMIT WINE, LICENSEE RETAIL

.

AND 38 OF DISTRICT BILASPUR, H.P. THOROUGH ITS PROP. AMIT KAUSHAL SO SH. ASHWANI KUMAR

RO BHOJPUR SUNDERNAGAR, DISTRICT MANDI, H.P. BILASPUR. ....RESPONDENT

193.RP NO.194 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHMABA, DISTRICT CHAMBA, H.P. ....PETITIONERS

AND

SH. LAKHBIR SINGH SON OF SH. JOGINDER SINGH, RESIDENT OF 204, BHARAT NAGAR PATHANKOT

PUNJAB PROPRIETOR M/S LAKHBIR SINGH, LICENSEE RETAIL LIQUOR VENDS IN UNIT NO. 7 (RAKH) OF DISTRICT CHAMBA, H.P. FOR THE YEAR 2016-17. ....RESPONDENT

194.RP NO.195 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE & TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

.

4. THE ASSISTANT EXCISE &

TAXATION COMMISSIONER, SOLAN, DISTRICT SOLAN, H.P. ....PETITIONERS

AND

M/S DAYANAND TYAGI, LICENSEE, RETAIL LIQUOR VENDS IN UNIT NO. 17 & 18 OF BBN AREA, TEHSIL

NALAGARH, AND UNIT NO. 39 OF PARWANOO, DISTRICT SOLAN, THROUGH PROPRIETOR SH. DAYANAND TYAGI SON OF SH. OM

KHASRA NO. 698, VILLAGE BASAI DHARAMPUR, DELHI. ....RESPONDENT

195.RP NO.196 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA

4 THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

JUGAL KISHOR SON OF SH. GIRDHARI LAL, RESIDENT OF VILLAGE NAGWARI, TEHSIL NURPUR, DISTRICT KANGRA, H.P.

TELKA). ....RESPONDENT

196.RP NO.197 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION

COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHMABA, DISTRICT CHAMBA, H.P. ....PETITIONERS

AND

SH. LAKHBIR SINGH SON OF SH.

JOGINDER SINGH RESIDENT OF H.

NO. 204, BHARAT NAGAR, PATHANKOT, PUNJAB PARTNER M/S LAKHBIR SINGH INDERBIR SINGH, LICENSEE RETAIL LIQUOR VENDS IN

(SULTANPUR) OF DISTRICT CHAMBA, H.P. FOR THE YEAR 2016- ....RESPONDENT

17.

197.RP NO.198 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S SHAM SUNDER SHARMA

GARSA, DISTRICT KULLU THROUGH OMKAR RANA SON OF SH. LEKH RAJ RANA HOUSE NO. 172 LOWER DHALPUR, KULLU, TEHSIL AND

.

DISTRICT KULLU, H.P HOLDER OF

GENERAL POWER OF ATTORNEY. ....RESPONDENT

198.RP NO.199 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND

TAXATION COMMISSIONER, SOUTH

ZONE, SHIMLA DISTRICT SHIMLA, H.P.

4. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, BBN AREA, BADDI, DISTRICT SOLAN, H.P. ....PETITIONERS

AND

M/S RADICO KHAITAN LTD. L-1-B LICENSEE, KIRPALPUR, NALAGARH,

DISTRICT SOLAN, H.P. THROUGH AUTHORIZED SIGNATORY, SH. RAJESH KUMAR SANSOAY, RESIDENT OF HOUSE NO. 245,

WARD NO. 17, MOUNT AVENUE, HOSHIPUR (PB) 146001. ....RESPONDENT

199.RP NO.200 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND

TAXATION COMMISSIONER, SHIMLA, H.P.

4 THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

.

RAKESH KUMAR SON OF SH. BISHAN DAS RESIDENT OF VILLAGE RANSRI, TEHSIL AND DISTRICT UNA,

H.P.

....RESPONDENT

200.RP NO.201 OF 2022

1. STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, SOLAN, H.P.

4 THE COLLECTOR, EXCISE (SOUTH

ZONE), SHIMLA. ....PETITIONERS

AND

M/S ARADHANA WINES L-1 BYEPASS

SOLAN THROUGH ITS SOLE PROPRIETOR SMT. INDERA DOGRA WIFE OF SH. ANIL KUMAR DOGRA, RESIDENT OF PREM NAGAR UNA,

TEHSIL AND DISTRICT UNA. ....RESPONDENT

201.RP NO.202 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER,

CHAMBA 4 THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

.

SIDHARTH SHARMA SON OF KEWAL

KRISHAN SHARMA SON OF SH. DHANI RAM SHARMA, RESIDENT OF VPO TUNNUHATTI, TEHSIL

BHATTIYAT, DISTRICT CHAMBA, H.P.

THUNNUHATTI) ....RESPONDENT

202.RP NO.203 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2.

THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA

4 THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S THAKUR WINE AGENCY, AMIT SON OF SH. GIAN CHAND, RESIDENT OF VPO KANDLA TEHSIL AND DISTRICT CHAMBA, (EXCISE

CHANDI, MASROOND, GHATGALOO, KIYANI). ....RESPONDENT

203.RP NO.204 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA 4 THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

.

AND

MOHINDER KUMAR SON OF SH. RAM PRAKESH, RESIDENT OF VILLAGE

BAGDIYALA, PO JAROT, TEHSIL JAWALI, DISTRICT KANGRA, H.P. (EXCISE LICENSEE UNIT NO. 32 ....RESPONDENT SAHOO).

204.RP NO.205 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA, H.P.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE COLLECTOR, EXCISE (NORTH ....PETITIONERS ZONE), PALAMPUR.

AND

OM PRAKASH S/O SH. JAGDISH CHAND, R.O VPO DHEERA, TEHSIL PALAMPUR, DISTRICT KANGRA, H.P.

CHAMBA) KANGRA. ....RESPONDENT

205.RP NO.206 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION

COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P. 4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS

.

AND

SH. GURPREET SINGH PADDA SON OF SH. HARVEL SINGH RESIDENT OF

VILLAGE MULLIANWAL, POST OFFICE AND TEHSIL BATALA DISTRICT GURDASPUR (PUNJAB), PROPRIETOR M/S KULDIP WINE, RETAIL LIQUOR VENDS LICENSEE

FOR THE YEAR 2015-16, DISTRICT CHAMBA, H.P. ....RESPONDENT

206.RP NO.207 OF 2022

1.

STATE OF H.P. THROUGH

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER.

4 THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

NARENDER KUMAR SON OF SH.

MUNSHI RAM, RESIDENT OF VILLAGE DALOH, TEHSIL GHUMARWIN, DISTRICT BILASPUR, H.P. ....RESPONDENT

207.RP NO.208 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE & TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA, H.P.

4 THE ASSISTANT EXCISE AND

.

TAXATION COMMISSIONER, SHIMLA

DISTRICT SHIMLA, H.P. ....PETITIONERS

AND

M/S N.KHANNA AND COMPANY, LICENSEE, RETAIL LIQUOR VENDS TOTU UNIT, DISTRICT SHIMLA, THROUGH PARTNER NEERAJ

KHANNA SON OF SH. MADAN LAL KHANNA RESIDENT OF GEETA COTTAGE SANJAULI, SHIMLA, H.P r ....RESPONDENT

208.RP NO.209 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE &

TAXATION COMMISSIONER, SOUTH ZONE, SHIMLA, DISTRICT SHIMLA,

H.P.

4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, SHIMLA AT SHIMLA, H.P. ....PETITIONERS

AND

M/S SWASTIK ENTERPRISES PREM BHAWAN TARADEVI, TEHSIL AND DISTRICT SHIMLA, H.P. THROUGH ITS SOLE PROPRIETOR SH. RAMESH SURI RESIDENT OF KELSTON ESTATE, SHIMLA, DISTRICT SHIMLA, H.P. ....RESPONDENT

209.RP NO.210 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

.

COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, SOUTH ZONE SHIMLA, DISTRICT SHIMLA,

H.P.

4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, NAHAN DISTRICT SIRMOUR, H.P. ....PETITIONERS

AND

M/S ATUL AGGARWAL, L-14 LICENSEE RETAIL LIQUOR VENDS,

PREET NAGAR, NAINA TIKKAR,

KALAGHAT AND DILMAN DISTRICT SIRMOUR, THROUGH PROPRIETOR ATUL AGGARWAL SON OF SH. VINOD AGGARWAL RESIDENT OF VILLAGE SARAHAN, TEHSIL

PACHHAD, SIRMOUR, H.P. ....RESPONDENT

210.RP NO.211 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ADDITIONAL EXCISE AND TAXATION COMMISSIONER, SOUTH ZONE SHIMLA, DISTRICT SHIMLA, H.P.

4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, SHIMLA DISTRICT SHIMLA, H.P. ....PETITIONERS

AND

M/S MADAN LAL KHANNA &

COMPANY, LICENSEE, RETAIL FOREIGN LIQUOR VENDS L.2 GHANAHATTI AND L.2 KASUMPTI, DISTRICT SHIMLA, THROUGH PARTNER MADAN LAL KHANNA SON OF LATE SH. BANSI LAL KHANNA

.

RESIDENT OF GEETA COTTAGE

SANJAULI, DISTRICT SHIMLA, H.P. ....RESPONDENT

211.RP NO.212 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA

4 THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

JUGAL KISHORE SON OF SH. GIRDHARI LAL, RESIDENT OF VILLAGE NAGWARI, TEHSIL

NURPUR, DISTRICT KANGRA, H.P. (EXCISE LICENSEE UNIT NO. 80 ....RESPONDENT

JHAJAKOTHI)

212.RP NO.213 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P. 4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, ....PETITIONERS CHAMBA, DISTRICT KANGRA AT

DHARAMSHALA H.P.

AND

RAJINDER SINGH LIQUOR LICENSEE OF RETAIL LIQUOR VENDS IN UNIT

.

NO. 5, DISTRICT KANGRA, H.P. FOR

2016-17 THROUGH PROPRIETOR SH. RAJINDER SINGH, RESIDENT OF VILLAGE MAJHEEN, TEHSIL

KHUDIAN, DISTRICT KANGRA, H.P. ....RESPONDENT

213.RP NO.214 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE & TAXATION COMMISSIONER, CHAMBA.

4 THE COLLECTOR, EXCISE (NORTH ZONE) PALAMPUR. ....PETITIONERS

AND

ASHISH MAHAJAN SON OF TULSI RAM, RESIDENT OF VPO SAMOT,

TEHSIL BHATTIYAT, DISTRICT CHAMBA, H.P. (EXCISE LICENSEE UNIT NO. 68 SAMOT. ....RESPONDENT

214.RP NO.215 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, SOLAN, DISTRICT SOLAN, H.P. 4 THE COLLECTOR, EXCISE (SOUTH

ZONE) SHIMLA. ....PETITIONERS

AND

RAKESH KUMAR SON OF SH. BISHAN DAS RESIDENT OF VILLAGE

.

RANSRI, TEHSIL AND DISTRICT UNA, ....RESPONDENT

H.P.

215.RP NO.216 OF 2022

1. STATE OF H.P. THROUGH PRINCIPAL SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, NORTH ZONE,

PALAMPUR, DISTRICT KANGRA, H.P.

4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, CHAMBA, DISTRICT KANGRA AT DHARAMSHALA H.P. ....PETITIONERS

AND

M/S ONKAR WINE AGENCY, L-1,

THAKUR DAWARA, TEHSIL PALAMPUR DISTRICT KANGRA,

THROUGH ITS SOLE PROPRIETOR SH. INKAR CHAND RANA SON OF SH. BHEEM SINGH RESIDENT OF TIKA AIMA, PALAMPUR, TEHSIL

PALAMPUR, DISTRICT KANGRA, H.P. ....RESPONDENT

216.RP NO.217 OF 2022

1. STATE OF H.P. THROUGH SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER,

CHAMBA 4 THE COLLECTOR, EXCISE (NORTH ZONE) PALAMPUR. ....PETITIONERS

AND

.

SIDHARTH SHARMA SON OF KEWAL

KRISHAN SHARMA SON OF SH. DHANI RAM SHARMA, RESIDENT OF VPO TUNNUHATTI, TEHSIL

BHATTIYAT, DISTRICT CHAMBA, H.P.

TUNNUHATTI). ....RESPONDENT

217.RP NO.218 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2.

THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P.

4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, ....PETITIONERS CHAMBA

AND

M/S SANJAY KAPOOR AND OTHERS, LIQUOR LICENSEE, UNIT NO.168, PALAMPUR RETAIL LIQUOR VENDS,

DISTRICT KANGRA (HP) FOR 2015-16 THROUGH PARTNER SH. SANJAY KAPOOR SON OF SH. JASWANT SINGH, RESIDENT OF VILLAGE GHAR, TEHSIL PALAMPUR, DISTRICT KANGRA, H.P. ....RESPONDENT

218.RP NO.219 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, UNA. 4 THE COLLECTOR, EXCISE (NORTH

.

ZONE), PALAMPUR. ....PETITIONERS

AND

MANOJ KUMAR, SON OF SH. RAM LAL, RESIDENT OF VILLAGE MAHAL DHANOT, TEHSIL & DISTRICT KANGRA, UNIT NO.13, UNA. ....RESPONDENT

219.RP NO.221 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, CENTRAL ZONE,

MANDI, DISTRICT MANDI,H.P. 4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, KULLU,

DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S PRITHI SINGH, LIQUOR LICENSEE OF UNIT NO.4, DHALPUR,

DISTRICT KULLU, THROUGH PARTNER JASWANT RAI, SON OF SH. KIRPA RAM, VILLAGE BADAH, P.O. MOHAL, TEHSIL AND DISTRICT KULLU, H.P. ....RESPONDENT

220.RP NO.222 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE & TAXATION COMMISSIONER, NORTH ZONE, PALAMPUR, DISTRICT KANGRA, H.P. 4 THE ASSISTANT EXCISE AND

.

TAXATION COMMISSIONER,

DISTRICT KANGRA AT DHARAMSHALA, H.P. ....PETITIONERS

AND

M/S GULZAR MODAMMAD SAHIL THAKUR, LIQUOR LICENSEE OF RETAIL LIQUOR VENDS IN UNIT

NO.4, DISTRICT KANGRA (H.P.), FOR 2016-17, THROUGH PARTNER SH. GULZAR MOHAMMAD, RESIDENT OF VILLAGE AND POST OFFICE AMB

PATHIAR, TEHSIL JAWALAMUKHI,

DISTRICT KANGRA, H.P. ....RESPONDENT

221.RP NO.223 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, SOLAN. 4 THE COLLECTOR, EXCISE (CENTRAL ZONE), SHIMLA. ....PETITIONERS

AND

M/S THAKUR WINE - THROUGH KARAM CHAND, SON OF SH. SURESH CHAND, RESIDENT OF VILLAGE SHEEL, P.O. DEOTHI, TEHSIL AND DISTRICT SOLAN, (EXCISE LICENSEE UNIT NO.14,15,16, SUBATHU, GARKHAL, PATTA- KUTHAR). ....RESPONDENT

222.RP NO.224 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

.

COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND TAXATION COMMISSIONER,

CHAMBA, H.P.

4 THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

HEM SINGH, SON OF SH. BRIJ LAL, RESIDENT OF VPO RAJERA, TEHSIL & DISTRICT CHAMBA, H.P. (EXCISE

LICENSEE UNIT NO.7 KHARAMUKH). ....RESPONDENT

223.RP NO.225 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF

HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA

COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION

COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P. 4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, KULLU,

DISTRICT KULLU, H.P. ....PETITIONERS

AND

M/S SUMAN SINGH AND COMPANY, LICENSEE, UNIT NO.17-SAINJ GROUP OF RETAIL LIQUOR VENDS IN DISTRICT KULLU, THROUGH PARTNER SH. SUMAN SINGH, SON OF SH. MOTI RAM PALSRA, RESIDENT OF VILLAGE SAINJ, SUB TEHSIL SAINJ, DISTRICT KULLU, H.P. ....RESPONDENT

224.RP NO.226 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION) TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND

TAXATION COMMISSIONER, CHAMBA.

4 THE COLLECTOR, EXCISE (NORTH ZONE), PALAMPUR. ....PETITIONERS

AND

M/S CHAMBA ENTERPRISES CHAMBA, DISTRICT CHAMBA,

THROUGH ITS MANAGING PARTNER

SH. AVINESH MAHINDRU, SON OF SH. M.L. MAHINDRU, RESIDENT OF SULTAN PUR, CHAMBA TOWN, CHAMBA, H.P. ....RESPONDENT

225.RP NO.227 OF 2022

1. STATE OF H.P. THROUGH PR.

SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE ASSISTANT EXCISE AND

TAXATION COMMISSIONER, SHIMLA, H.P.

4 THE COLLECTOR, EXCISE (SOUTH ZONE), SHIMLA. ....PETITIONERS

AND

M/S NEEL KANTH WINES, SAI ROAD BADDI, HIMACHAL PRADESH, THROUGH ITS MANAGING PARTNERSH. CHANDER MOHAL SHARMA, SON OF SH. RAM

PARKASH, RESIDENT OF JAWAHAR COLONY, KAMLA NAGAR, SANJAULI, SHIMLA. ....RESPONDENT

226.RP NO.228 OF 2022

1. STATE OF H.P. THROUGH PR.

.

SECRETARY (EXCISE & TAXATION)

TO THE GOVERNMENT OF HIMACHAL PRADESH, SHIMLA-2.

2. THE EXCISE AND TAXATION

COMMISSIONER, BLOCK NO.30, SDA COMPLEX, KASUMPTI, SHIMLA.

3. THE DEPUTY EXCISE AND TAXATION COMMISSIONER, CENTRAL ZONE, MANDI, DISTRICT MANDI, H.P.

4 THE ASSISTANT EXCISE AND TAXATION COMMISSIONER, KULLU, DISTRICT KULLU, H.P.

r ....PETITIONERS

(BY MR. AJAY VAIDYA,

SR. ADDITIONAL ADVOCATE GENERAL, FOR THE PETITIONERS/ STATE, IN ALL THE PETITIONS)

AND

M/S BALDEV SINGH GURDEV SNGH & CO. LIQUOR LICENSEE OF UNIT

NO.22, MODEL TOWN, DISTRICT KULLU, THROUGH PARTNER

BALDEV SINGH, SON OF SH. BABU RAM, VILLAGE BADAH, POST OFFICE MOHAL, TEHSIL AND DISTRICT KULLU, H.P. ....RESPONDENT

These Review Petitions coming on for pronouncement this day, Hon'ble Mrs. Justice Sabina, passed the following:

.

ORDER

Vide this order, above mentioned review petitions

will be disposed of, as they have arisen out of common order

dated 06.09.2019.

2. Respondents had challenged the Excise Policy

Announcements which stipulated the levy of additional fee

and penalty, whenever the quantity of liquor manufactured

and/or sold, fell short of the minimum guaranteed quota fixed

every year for the licensees, three groups of persons,

namely, manufacturers/distillers/bottlers, wholesalers and

retailers.

3. The Coordinate Bench of this Court, after hearing

the arguments, concluded as under:-

"(A) the writ petitions filed by the manufacturers and wholesalers are allowed and condition Nos.10.28(A) (8) and 10.29, insofar as they impose the burden of additional duty and penalty for failure to lift the minimum guaranteed quota are set aside, however, with a rider that

they shall pay the license fee for the entire minimum guaranteed quota; and

(B) the writ petitions filed by the retailers are

.

partly allowed and condition No.4.3 of the policy

announcements for all the 4 years namely 2013- 14 to 2016-17 are set aside, with a rider that the

retailers will be liable to pay the license fee for the entire minimum guaranteed quota together with the additional fee as stipulated in Rule 35-A

(22) of the Himachal Pradesh Liquor License Rules, 1986 for all the years during which the said rule is in operation."

4. Mr. Ajay Vaidya, learned Senior Additional

Advocate General, has submitted that the order dated

06.09.2019, was liable to be reviewed, as patent error which

had crept in the order was liable to be corrected. He has

submitted that the relevant provision of Section 27 of the

Himachal Pradesh Excise Act, 2011 (hereinafter referred to

as the 'Act' in short), had not been duly considered by this

Court while passing the order dated 06.09.2019. Reliance

had been placed on the decisions of Coordinate Bench of

this Court, in case titled Ram Lal versus State of Himachal

Pradesh, dated 21.12.2007, in CWP No.2160 of 2007 and in

case titled Himalayan Wine and others versus State of

Himachal Pradesh, dated 28.06.2016, in CWP No.1525 of

2016, but the same have not been taken in consideration by

.

this Court while passing the order dated 06.09.2019.

5. After hearing learned Senior Additional Advocate

General and going through the order dated 06.09.2019,

which was passed by the Coordinate Bench of this Court, we

are of the opinion that the Coordinate Bench while passing

the said order, has considered the implication of Section 27

of the Act. Whether the appreciation of the provision of

Section 27 of the Act has been rightly done by the Coordinate

Bench or not, cannot be gone into, while hearing the review

petitions.

6. The fact that some of the judgments, cited by the

review petitioners, had not been considered by the

Coordinate Bench at the time of passing the order dated

06.09.2019, also cannot be taken in consideration while

hearing the review petitions.

7. The review petitioners/State could have

approached the higher Court by way of an appeal, in case, it

was aggrieved of the order passed by the Coordinate Bench.

8. Keeping in view the facts and circumstances of

these cases, no ground for review of the order dated

06.09.2019, is made out.

.

9. Dismissed.

10. Pending miscellaneous application(s), if any, shall

also stand disposed of.

r to ( Sabina ) Acting Chief Justice

( Satyen Vaidya ) June 03, 2022 Judge

(Yashwant)