1. Instant petition filed under Article 226 of the Constitution of India lays challenge to order dated 16.04.2024 passed by Financial Commissioner (Excise), Himachal Pradesh, Shimla, whereby the appeal filed under Section 68(2) of the Himachal Pradesh Excise Act, 2011 (hereinafter referred to as ‘Act’) laying therein challenge to order dated 30.03.2024 passed by Collector (Excise)-cum-Joint Commissioner (ST&E), Central Zone, Mandi, came to be dismissed.

2. Precisely, the facts of the case, which may be relevant for the adjudication of the case at hand are that in the month of February-March 2023, respondent-State, like every year formulated the policy for allotment of retail and other liquor licenses for the financial year 2023-24 (Annexure P-1).

3. Petitioner herein was license holder in form L-10BB, at The Mall Road, Manali, District Kullu since 2021-22, particularly in view of the conditions as contained in aforesaid policy (Clause 11.8). Aforesaid license though was initially issued in favour of petitioner-firm on 07.08.2021 in compliance to the Excise Announcements/Conditions/Clarifications issued from time to time, but subsequently, same was renewed for the year 2022-23 and 20