JUDGMENT

S. Muralidhar, C.J. - The challenge in this writ petition is to an order dated 23rd November, 2020 passed by the Collector, Cuttack cancelling the licenses granted in favour of the Petitioner in respect of (1) IMFL 'Off' Shop, Badambadi, (2) IMFL 'Off' Shop, Gandarpur, (3) IMFL 'Off' Shop, Subhadrapur, (4) IMFL 'Off' Shop, Jaripada and (5) IMFL 'Off' Shop, Samserpur in the district of Cuttack for the remaining period of 2020-21.

2. The background facts are that the petitioner is an Excise Permit (EP) holder of aforementioned IMFL 'Off' Shops in five locations. It is stated that all licenses were valid till 31st March, 2021. The Petitioner alleges that on account of his approaching the Superintendent of Police (Vigilance), Cuttack a vigilance case came to be instituted against the Head-Clerk in the office of the Superintendent of Excise, Cuttack, which led to the Petitioner being harassed by conducting surprise raids on three of his IMFL 'Off' Shops on 9th August, 2019. It is stated that from a letter dated 10th August, 2019 from the Superintendent of Excise, Cuttack it transpired that during the said raid one half bottle of some noxious liquid was recovered/seized from the s