JUDGMENT :

MOHAMMAD RAFIQ, J.

1. All these writ petitions are founded on identical facts and raise a common question of law whether the Government of Orissa in its Department of Excise can insist on furnishing Bank Guarantee, instead of Solvency certificate, for grant or renewal of Excise Licenses in respect of IMFL ‘ON’ Shops/IMFL ‘OFF’ Shops, Beer Parlour ON shops, CL Shops/OS Shops, retail vend of IMFL, country spirit, fermented Tari, Pachwai and Bhang etc. As agreed upon by learned counsel for the parties, all writ petitions were taken up together for analogous hearing and passing a common judgment and order.

2. Under challenge in all these writ petitions is the letter No. 2009 dated 30.03.2020 addressed by the Additional Secretary to Government, Government of Odisha, Department of Excise to the Excise Commissioner, Odisha conveying that the Revenue and Disaster Management Department as per their Order No. 465 dated 02.01.2020 has decided to phase out issue of Solvency certificate by Revenue Authorities for grant or renewal of excise licenses and therefore insisted on producing for Bank Guarantee in lieu thereof for renewal and issuance of license. Since W.P. (C) No. 12518 of 2020