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IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
VIVEK SINGH THAKUR, SUSHIL KUKREJA
State of H.P. – Appellant
Versus
Mars Bottlers Una – Respondent
| Table of Content |
|---|
| 1. overview of review petition context. (Para 1) |
| 2. state's arguments regarding licensing rules. (Para 2 , 3 , 4) |
| 3. court's observations on licensing regulations. (Para 5 , 6 , 8 , 10 , 16) |
| 4. court's reasoning on applicability of laws. (Para 19 , 21 , 22) |
| 5. final disposal of the review petition. (Para 24 , 26) |
JUDGMENT :
Vivek Singh Thakur, J.
This Review Petition has been preferred by the State against the impugned judgment dated 23.9.2025 passed in CWP No. 8561 of 2024, which was preferred by respondent No. 1-Mars Bottlers (respondent herein) against the petitioners are as well as respondent No. 2. Following directions have been passed by this Court vide judgment dated 23.9.2025 allowing the Writ Petition:
“39. In view of above, orders dated 15.6.2024 and 9.12.2024 are quashed and set aside and the Commissioner, State Taxes and Excise is directed to determine appropriate compounding fee in consonance with the relevant provisions, in the light of aforesaid observations, within 15 days of passing of this order and, thereafter, to pass an appropriate order with respect to renewal of licence of the petitioner.”
2. Learned Advocate General has submitted that Review Petition
Judicial review allows courts to intervene and direct administrative actions to ensure just outcomes even when statutory requirements appear unmet, emphasizing the inherent power of the judiciary.
The State had no legislative competence to levy Excise Duty on rectified spirit not fit for human consumption, and the imposition of Excise Duty on presumptive production of liquor was ultra vires to....
The grant or refusal of Excise Licenses must be in accordance with the specific and non-exhaustive conditions provided in the Bengal Excise Act, 1909, and the West Bengal Excise (Selection of New Sit....
Indefinite suspension of excise licenses for compoundable offenses is disproportionate if based on contradictory records and unadmitted core allegations; must direct compounding and renewal considera....
The court affirmed that a company cannot be denied a liquor licence based solely on an FIR against a director, emphasizing discrimination and lack of legal basis for such denial.
Procedural lapses in the constitution of inspection teams under the Himachal Pradesh Excise Act invalidate administrative actions, emphasizing the necessity for adherence to established legal framewo....
Point of Law : For want of the inspection report before this Court, it cannot be presumed that the substance of the inspection report or the summary of the documents was furnished and that the summar....
The court upheld the validity of the Liquor Policy prohibiting public servants from holding liquor licences, affirming the State's authority to impose such conditions in public interest.
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