JUDGMENT

Learned counsel for the parties have submitted that the controversy involved in this writ petition is squarely covered by the decision dated 12.01.2021 rendered by this Court in Pushkar Lal Nai v. State of Rajasthan (SB Civil Writ Petition No. 10867/2020) and other connected matters.

The petitioner is the licence holders of the shops of selling Indian made foreign liquor and country made liquor in the State of Rajasthan. He has filed this writ petition being aggrieved with the action of the respondent -Excise Department of imposing penalty upon the petitioner for the reason that he has failed to achieve the target of selling the liquor as per the conditions of the agreement executed between them and the respondent - Excise Department or in other words for selling less quantity of liquor from the fixed target. The Excise Department has imposed the said penalties and demanded the same while invoking the provisions of Clauses 3.18(i) & 4.6 of the Excise and Temperance Policy for 2020-21 (hereinafter referred as "Excise Policy 2020-21").

Mr Girish Sankhla has submitted that Division Bench of this Court at Jaipur Bench in Satveer Chaudhary v. State of Rajasthan & Ors. (DBCWP No.10