The Petitioner in both the cases Sachin S/o Basalingappa Hanji is aggrieved by the impugned endorsement Annexure-A dated 31.01.2018 passed by the Deputy Commissioner of Excise, Belagavi District, Belagavi, in one case for CL-2 license and in another petition for CL-9 license on the ground that the Petitioner Sachin S/o Basalingappa Hanji and his mother Smt. Rajashree Basalingappa Hanji were having 50% share capital in the partnership firm M/s. Sachin Wines and M/s. New Millennium Bar and Restaurant in question and after the death of mother Smt. Rajashree Basalingappa Hanji on 08.06.2017, for transfer of license in favour of the Petitioner Sachin S/o Basalingappa Hanji as proprietor, the Respondent – Excise Department cannot demand the transfer fee under Rule 17B of the Karnataka Excise Licenses (General Conditions) Rules, 1967.

2. The learned counsel for the Petitioner, Mr. G.K. Bhat contended before the Court that such a case would fall within the ambit of Rule 17A of the said Rules and not under Rule 17B as discussed and interpreted by this Court in the judgment rendered on 22.08.2017 in the case of M/s. Shankar Wines v. the Commissioner of Excise in Karnataka and another i