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2026 Supreme(Cal) 300

IN THE HIGH COURT AT CALCUTTA
SABYASACHI BHATTACHARYYA, SUPRATIM BHATTACHARYA
State of West Bengal – Appellant
Versus
New Kenilworth Hotel Private Limited – Respondent


Advocates Appeared:
For the Appellants : Mr. Kishore Datta, Ld. AG, Ms. Sumita Shaw, Ms. Ashmita Chakraborty, Mr. Soumen Chatterjee
For the Respondents: Mr. Sabyasachi Choudhury, Sr. Adv., Mr. Arvind Jhunjhunwala, Mr. Rajarshi Dutta, Mr. VVV Sastry, Mr. Debjyoti Saha

Judgment :

Sabyasachi Bhattacharyya, J.

1. The present appeal has been preferred against a judgment dated December 6, 2023 passed in WPA No. 4873 of 2018, thereby declaring Clause (d) of the proviso to Rule 5(1) of the West Bengal Excise (Change in Management) Rules, 2009 (for short, the “2009 Rules”) to be ultra vires the Constitution of India and setting aside the impugned order of the Excise Commissioner dated February 16, 2018 along with the consequential revised demand issued by the appellant-Authority dated February 27, 2018.

2. The brief backdrop of the case is that the respondent no.1-Company owns and operates a four-star Hotel in Kolkata. Originally a Private Limited Company, respondent no.1 became a deemed Public Limited Company by operation of an amendment in Section 43-A(1B) of the Company Act, 1956. Again, on February 26, 2002, the respondent no.1-Company was converted into a Private Limited Company by operation of law.

3. In the year 2009, a query was raised by the State-Authority as to why renewal of the Excise license was made in the name of “New Kenilworth Hotel Private Limited”, whereas the original excise licenses were granted in the name of “New Kenilworth Hotel Lim



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