JUDGMENT :

Jayant Banerji, J.

1. Heard Sri Shashi Nandan, learned Senior Advocate assisted by Sri Namit Srivastava and Sri Manoj Kumar Ahuja, learned counsel appearing for the petitioner and Sri Avinash Chandra Tripathi and Sri Jagdish Mishra, learned Standing Counsel, appearing for the respondents.

2. The facts, as appearing from the writ petition are, that the petitioner, which was initially registered on 08.09.1910 as a Joint Stock Company, was allotted Corporate Identity Number U51226DL1910PL299886 and altered the provisions of its Memorandum of Association. The order of the Regional Director, Ministry of Corporate Affairs, confirming the alteration was registered under Section 13(5) of the Companies Act, 2013 on 17.05.2016. The petitioner has, as one of its main objects, preparation and manufacture of liquor, ethanol, etc., and to carry on trade in the aforesaid product. Under the provisions of United Provinces Excise Act, 19101 the petitioner was granted a licence to distil liquor which was renewed by the Excise Commissioner, the respondent no. 3, by means of its order dated 15.5.2018 and PD-2 licence was issued for the Excise Year 2018-19, 2019-20, that is, from 1.4.2018 to 31.