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2026 Supreme(Online)(Gau) 16456

THE GAUHATI HIGH COURT

(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)


Case No. : WP(C)/2075/2026


SRI KARTIK SHARMA S/O LATE PRABINDRA NATH SHARMA, R/O VILL- MISSION PARA, P.O., P.S.

AND DISTRICT- TINSUKIA, ASSAM

VERSUS

THE STATE OF ASSAM AND 3 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE

GOVERNMENT OF ASSAM, EXCISE DEPARTMENT, DISPUR, GUWAHATI- 6

2:THE COMMISSIONER OF EXCISE ASSAM

HOUSEFED COMPLEX DISPUR GUWAHATI- 6

3:THE DISTRICT COMMISISONER TINSUKIA DISTRICT

P.O.

P.S. AND DISTRICT- TINSUKIA ASSAM

PIN- 786125

4:THE SUPERINTENDENT OF EXCISE TINSUKIA DISTRICT P.O.

P.S. AND DISTRICT- TINSUKIA ASSAM

PIN- 78612


HON’BLE MR. JUSTICE DEVASHIS BARUAH


Advocate for the petitioner(s): Mr. I H Saikia

Advocate for the respondent(s): Mr. N Goswami, Standing Counsel Excise Department, Govt. of Assam


Date of Pronouncement of Judgment : 08.04.2026

B E F O R E

Date on which Judgment is reserved : NA

Whether the Pronouncement is of the : NA Operative Part of the Judgment

Whether the Full Judgment has been : Yes Pronounced

JUDGMENT & ORDER (ORAL)

Heard Mr. I. H. Saikia, the learned counsel appearing on behalf of the petitioner and Mr. N Goswami, the learned Standing Counsel for the Excise Department appearing on behalf of the respondent Nos.1, 2 & 4.

2. The brief fact of the case is that the petitioner was granted an IMFL Retail "OFF" Shop license at Madhavpur NC, Bordumsa in the District of Tinsukia, Assam which he has been operating vide License No.08(2024-25) issued on 25.09.2024 at a shop at Madhavpur NC, PO & PS Bordumsa under Buridehing Mouza in the District of Tinsukia, Assam.

3. It is the contention of the petitioner that the landlady under whose premises the wine shop has been running has refused to extend the term of lease agreement by citing some personal reasons. Having no alternative, the petitioner had to shift the said wine shop to a new location. The petitioner, accordingly applied for permission vide application dated 13.05.2025, for shifting of the said wine shop from its existing site situated at Madhavpur NC, PO & PS Bordumsa under Buridehing Mouza in the District of Tinsukia, Assam to a new site at Nokhry Village, Rungagora Road, Tinsukia having Dag No.546 and PP No.161 in a rented premises of Sri Hira Prasad Gohain. The petitioner has also deposited the requisite application fee for shifting to a tune of Rs.2,00,000/- (Two Lakhs) only, along with other relevant documents.

4. Mr. I. H. Saikia, the learned counsel for the petitioner, while referring to the Assam Excise Rules, 2016, particularly, Rule 294-A submits that the shifting of premises licensed for wholesale or retail vend of foreign liquor, country spirit and heritage alcoholic beverages from one location to another within the same district is permissible in cases where the licencee is running his licensed shop at a place under rental deed and the landlord or owner of the place refuses to extend the term of the lease. He submits that since the landlord under which the petitioner was running his license shop has refused to extend the terms of the lease, for which the petitioner has prayed for shifting of the license shop to another premises within the same District, which is permissible under the Rule, the rejection of the application for shifting of the license shop within the District is not sustainable. Therefore, the Respondent Authorities may be directed to consider the case of the petitioner in accordance with the provisions of the Assam Excise Rules, 2016.

5. Mr. N Goswami, the learned Standing Counsel for the Excise Department representing the respondent Nos.1, 2 & 4 submits that since the petitioner was granted the IMFL Retail "OFF" Shop license, pursuant to the tender process and considering his financial bid for a particular area as per the policy of granting license, the prayer for shifting of the wine shop to a different premises, which is far off from the present premises, cannot be permitted.

6. I have considered the submissions of learned counsel for the parties and also perused the materials including the relevant Rules.

7. The Assam Excise Rules, 2016 has been framed under Section 84 of the Assam Excise Act, 2000, which has been amended vide Notification dated 30.10.2020. The Assam Excise Rules, 2016 has substituted the Rule 294 and inserted the new Rule 294-A.

8. Rule 294-A of the Assam Excise Rules, 2016 regulates the shifting of the premises licensed for wholesale or retail vend of foreign liquor, country spirit and heritage alcoholic beverages from one location to another within the same district, which is quoted hereinbelow:

“294-A (1) The shifting of premises licensed for wholesale or retail vend of foreign liquor, country spirit and heritage alcoholic beverages from one location to another within the same district shall be allowed by the Excise Commissioner or the Di

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