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IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA
JYOTSNA REWAL DUA
Tiloksons Brewery and Distillery – Appellant
Versus
State of Himachal Pradesh – Respondent
JUDGMENT :
JYOTSNA REWAL DUA, J.
1. Petitioner had been licensed to manufacture Indian Made Foreign Spirit & Country Liquor in the Distillery at Mainthappal, Kala Amb, District Sirmour, H.P. Petitioner held various licenses under Himachal Pradesh Excise Act, 2011 in Forms D-2, L-11, L-1A, L-1C, L-13C, L-15 & L-16 for the year 2025-26. Its grievance is against the order dated 02.06.2025 (Annexure P-11) passed by Collector (Excise)-cum-Additional Commissioner State Taxes & Excise, South Zone, Shimla - respondent No. 3, recommending to Commissioner State Taxes & Excise-cum-Financial Commissioner (Excise) Himachal Pradesh - respondent No. 2 cancellation of petitioner’s licenses in Forms D-2 & L-11 and also against the order dated 04.07.2025 passed by the Commissioner State Taxes & Excise-cum-Financial Commissioner (Excise), H.P.-respondent No. 2 cancelling the petitioner’s licenses in Forms D-2 and L-11 (Annexure P-15).
2. Facts necessary for adjudication of the present writ petition are as under:
(i) Based upon an information, respondent No. 2 - Commissioner State Taxes & Excise on 30.04.2025 constituted the following team under the leadership of Additional Commissioner (IT, EIU & Enforc
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 cancellation order must contain reasons for cancellation and cannot be supplemented by subsequent explanations. Mere institution of a criminal case against a person does not automatically disqual....
The Excise Commissioner lacked jurisdiction to compound offences under Section 75 of the Odisha Excise Act, 2008, as authority is reserved for the Collector or specific Excise Officers.
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....
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 State Government holds the authority to regulate excise shop locations and close them without notice if due procedure was followed.
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