IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE Present :-

The Hon’ble Justice PARTHA SARATHI SEN WPA 18064 of 2010 Ranjan Kumar Banerjee -Vs-

The State of West Bengal and Ors.

For the Petitioner: Mr. Anant Kumar Shaw, Adv., Mr. Ravi Kumar Dubey,Adv.

For the respondents/State: Mr. Anirban Ray, Adv., Mr. Tanay Chakraborty, Adv., Mr. Saptak Sanyal, Adv.

Hearing concluded on: 19.03.2025. Judgment on: 19.03.2025.

PARTHA SARATHI SEN, J. : –

1. The challenge in this writ petition is the three orders dated 11.08.2008 as passed by the Collector of Excise, Kolkata (North), the order dated 09.04.2010 as passed by the Excise Commissioner, West Bengal in an appeal under Section 8(2) of the Bengal Excise Act, 1909 (hereinafter referred to as the ‘said Act of 1909’ in short) and the order dated 14.07.2010 as passed by the Secretary, Excise Department, Government of West Bengal in a proceeding under Section 8 (3) of the said Act.

2. By passing three impugned orders each dated 11.08.2008, the Collector of Excise, Kolkata (North) cancelled three separate licenses of the writ petitioner in respect of one F/L Bonded Warehouse, one F/L Wholesale Trade and one F/L Off Shop all of