JUDGMENT :

1. Heard Shri S.K. Goswami, learned counsel for the petitioner. Also heard Shri D. Gogoi, learned Standing Counsel, Excise Department as well as Shri B. Deuri, learned State Counsel.

2. Considering the subject matter in question and also the written instructions received by the learned Government Advocate, this writ petition is taken up for disposal at the admission stage.

3. The petitioner is a license holder of an IMFL “ON” shop being license number EX(N) 23/2019 dated 23.06.2020 in the district of Nalbari. As there were certain difficulties in operating the said shop from the existing location, the petitioner had submitted an application for shifting of the IMFL “ON” shop to a new location within the district of Nalbari. On being satisfied with the application and the ground urged, the Department vide communication dated 18.09.2021 had informed the Deputy Commissioner that the proposal to shift the shop was allowed under Rule 294 (A) of the Assam Excise Rules, 2016. The said order specifically mentioned that the shifting would be from the existing site to a new site in the rented premises of Shri Govinda Kakoti, Dag No. 435, Patta No. 173 at Katla Barkuchi, village-Bhuya