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Orissa High Court
Surendra Sahoo vs State Of Odisha And Others .... Opposite ... on 19 March, 2026
Author: Murahari Sri Raman
Bench: Murahari Sri Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
WP(C) No.3106 of 2025
Surendra Sahoo .... Petitioner
Mr. Arun Kumar Patra, Advocate
-versus-
State of Odisha and others .... Opposite Parties
Mr. Debashis Tripathy,
Additional Government Advocate
CORAM:
THE HON'BLE THE CHIEF JUSTICE
AND
THE HON'BLE MR. JUSTICE MURAHARI SRI RAMAN
ORDER
Order No. 19.03.2026
01. 1. The petitioner, having deposited two months license fee of
Rs.1,27,504/-, was issued with license to run Maluda Country
Liquor shop on 01.04.2015. But the Collector, Puri, on
13.04.2015 due to public objection directed to close said
Maluda CL shop invoking power under Section 26 of the Bihar
and Odisha Excise Act, 1915; as a result of which the shop was
closed.
1.1. The license of the Country Liquor shop got renewed for 2016-
17 on deposit of license fee of Rs.1,53,008/-, Rs.3,82,520/- and
Rs.3,82,520/- but the petitioner was not allowed to open the
shop.
1.2. The Superintendent of Excise, however, raised demand vide
notices dated 15.03.2026 and 07.05.2016 on account of shortfall
of Minimum Guaranteed Quantity, which being challenged
before this Court were quashed vide orders dated 14.02.2023 in
W.P.(C) No.5059 of 2016 and W.P.(C) No.8105 of 2016.
1.3. Accordingly, applications dated 22.09.2023 and 12.02.2024
were filed for consideration of refund of license fee of
Rs.17,49,392/- collected during the closure period from
14.04.2015 to 30.11.2018 in terms of Rules 45 and 151 of the
Odisha Excise Rules, 2017.
1.4. Though proposal was sought for by the authority concerned
with respect to refund of license fee by the Government, no
decision being taken, the petitioners under constraint filed
application dated 12.02.2024. The Collector, Puri by letter
dated 18.03.2024 submitted proposal that such refund of license
fee does not arise.
1.5. However, factual report was called for by the Government by
letter dated 04.04.2024 pursuant to which the Superintendent of
Excise furnished the report as follows:
"***
As regards submission of proposal for sanction of refund, since
the license has not deposited the demanded amount as per this
office notice No.263/Ex., dated 15.03.2016 & No.512/Ex., dated
07.05.2016, which has been quashed by the Hon'ble Court,
question of submission of proposal for refund does not arise.
Apart from this, no such order has been received from the
Hon'ble Court for refund of license fee for the period from
14.04.2015 to 31.03.2016 and for the excise years 2016-17 &
2017-18 as per prayer of the license."
1.6. On 13.05.2024, the Superintendent of Excise, Puri by letter
dated 13.05.2014 intimated the Joint Excise Commissioner,
Policy that though the closure order was forwarded to the
Excise Commissioner, Odisha vide Office Memo No.347/Ex.,
dated 13.04.2015, no further order was received. It is, therefore,
construed that there was no approval from the Excise
Commissioner for closure of Country Liquor shop for
continuous period of more than three days. As a result, the
petitioner is to be denied refund. The petitioner was aggrieved
by such observation of the authorities.
2. It is stated by Shri Arun Kumar Patra, learned Advocate for the
petitioners that it is undeniable that the shop remained closed
from 14.04.2015 to 30.11.2018. Therefore, the opposite parties
particularly, opposite party no.1, is required to be directed to
consider the applications filed by the petitioners for refund of
license fee.
3. Mr. Debashis Tripathy, learned Additional Government
Advocate supported the action of the authorities by submitting
that as there was no approval of the Excise Commissioner for
closure of the Country Liquor shop for more than three days,
the claim of the petitioner is uncalled for.
4. Heard learned counsel for the parties. Considered the
submissions. Record reveals that the aforesaid fact as narrated
by the petitioner is correct and there is no objection from any
quarter with regard to closure of shop due to objections raised
by the local people.
4.1. On a bare perusal of letter dated 13.05.2024 issued by the
Superintendent of Excise, Puri, it emanates that the closure
order was forwarded to the Excise Commissioner by letter
dated 13.04.2015. However, no approval was received from the
Excise Commissioner. The fact remained that the petitioner
could not open the shop. It is admitted in the said letter that the
petitioner has deposited the license fee for the years in question.
When there is no dispute from any quarter that the shop
remained closed for the period from 14.04.2015 to 30.11.2018
for no fault of the petitioners, but for the reason that there was
public opposition. Obviously, there cannot be any doubt
entertained on reading of said letter that the shop remained
closed for more than three days. In getting the approval the
petitioners are not in any way responsible.
4.2. Considering the facts so adumbrated, it is felt apposite to direct
the opposite party no.1 to consider the application for refund of
license fee collected through challan for the closure periods
from 14.04.2015 to 30.11.2018 in connection with Malud
Country Liquor shop within a period of four weeks from the
communication of this order. A reasoned order is directed to be
passed by the authority concerned and communication thereof
be made forthwith.
5. With the aforesaid observations and direction, the writ petition
stands disposed of.
(Harish Tandon)
Chief Justice
(M.S. Raman)
Judge
Aswini
Signature Not
Verified
Digitally Signed
Signed by: ASWINI KUMAR
SETHY
Designation: Personal Assistant
(Secretary-in-charge)
Reason: Authentication
Location: ORISSA HIGH
COURT, CUTTACK
Date: 23-Mar-2026 16:31:53
