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2025 Supreme(Raj) 2699

HIGH COURT OF JUDICATURE FOR RAJASTHAN, BENCH AT JAIPUR
SAMEER JAIN
Atar Singh, S/o. Har Kishan – Appellant
Versus
State Of Rajasthan, Through Secretary, Finance Department – Respondent


Advocates Appeared:
For the Petitioner:Mr. R.B. Mathur, Sr. Advocate assisted by Ms. Falak Mathur, Mr. Manish Bhodiwal, Mr. Utsav, Mr. Aditya Sharma, Mr. Amit Malani.
For the Respondent: Mr. Bharat Vyas, AAG with Mr. Harshvardhan Katara.

JUDGMENT :

SAMEER JAIN, J.

1. In the present batch of writ petitions, the scope of the controversy involved, albeit not limited to but is broadly and predominantly defined by the threefold challenge raised regarding the extension of license period of the petitioner(s) for three months i.e. from 01.04.2024 to 30.06.2024, in pursuance of order no. 4(1)/REV/EXC/2024 dated 13.03.2024 issued by Government of Rajasthan, Finance (Excise) Department; the order/guidelines dated 28.08.2024 issued by the Excise Commissioner vide serial number F.32(B)(1) (After Policy) EX/L/2024/2024-25-03000/149 to all the District Excise Officers for calculation of shortfall for the extended period as arbitrary and beyond the enabling order no. 4 (1)/REV/EXC/2024 dated 13.03.2024; and the illegal and arbitrary actions of the respondents in not refunding the security deposit alongwith the Advanced Annual Guarantee (hereinafter referred as ‘AAG’) in light of the successful completion of the extended license period (01.04.2024 to 30.06.2024) of the petitioner in light of the order dated 13.03.2024. Consequently, considering the fact that the writ petitions warrant adjudication on common questions of law and fact;

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