JUDGMENT :

Akil Kureshi, J.

These petitions arise in common background. The petitioners have challenged an order dated 29.07.2020 passed by the Collector of Excise, West Tripura rejecting the request of the petitioners for exemption from payment of license fee for the period during which the petitioners’ liquor shops remained closed under orders passed by the respondents on account of spread of Covid-19 virus across the country. Further request of the petitioners is to adjust the license fee already paid for the first and second quarter of the license period towards the fee payable for the next quarters.

2. Facts being substantially similar in all petitions we may record them as narrated in WP(C) No.723 of 2020. Petitioner is an individual. In the month of January, 2020 the State authorities initiated the process for issuance of licenses for running shops for sale of foreign liquor and country liquor in West Tripura and Sepahijala districts. The petitioner submitted his bid for Ranirbazar country liquor shop in West Tripura district and Bishalgarh New Market foreign liquor shop in Sepahijala district. The bid of the petitioner was accepted for both locations. Under an office memorandu