[2026:RJ-JP:1686]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Review Petition (Writ) No. 192/2025 Sanjya Devi W/o. Hardev Meena, Aged About 78 Years, R/o.

Village Kampura Bas, Baneti, Jaipur, Rajasthan. 303105 ----Petitioner Versus

1. The State Of Rajasthan, Through Secretary, Finance Department, Government Of Rajasthan, Jaipur.

2. Joint Secretary, Department Of Finance (Excise)

Government Of Rajasthan, Jaipur

3. The Excise Commissioner, Government Of Rajasthan, Udaipur.

4. District Excise Officer, Excise Department, Alwar ----Respondents Connected With S.B. Review Petition (Writ) No. 198/2025 Santosh Devi W/o. Satyapal Singh, Aged About 58 Years, R/o. Vill Kolinda Ka Bas Nourth, Kolinda, Jhunjhunu, Rajasthan-

333001 ----Petitioner Versus

1. The State Of Rajasthan, Through Secretary, Finance Department, Government Of Rajasthan, Jaipur.

2. Joint Secretary, Department Of Finance (Excise)

Government Of Rajasthan, Jaipur.

3. The Excise Commissioner, Government Of Rajasthan, Udaipur.

4. District Excise Officer, Excise Department, Jhunjhunu.

----Respondents S.B. Review Petition (Writ) No. 204/2025 Umesh Dudi S/o Jai Singh Dudi, Aged About 33 Years, R/o Dudiyon Ki Dhani, Bhukana, Jhunjhunu, Rajastha 333026 ----Petitioner Versus

1. The State Of Rajasthan, Through Secretary, Finance Department, Government Of Rajasthan, Jaipur

2. Joint Secretary, Department Of Finance (Excise)

Government Of Rajasthan, Jaipur.

3. The Excise Commissioner, Government Of Rajasthan, Udaipur

4. District Excise Officer, Excise Department, Jhunjhunu ----Respondents S.B. Review Petition (Writ) No. 209/2025 Arvind Kumar S/o Kurada Ram, Aged About 30 Years, R/o Nangali, Sikar, Rajasthan- 332307 ----Petitioner Versus

1. The State Of Rajasthan, Through Secretary, Finance Department, Government Of Rajasthan, Jaipur.

2. Joint Secretary, Department Of Finance (Excise), Government Of Rajasthan, Jaipur.

3. The Excise Commissioner, Government Of Rajasthan, Udaipur.

4. District Excise Officer, Excise Department, Jhunjhunu.

----Respondents S.B. Review Petition (Writ) No. 5/2026 Raju Bhai Singhania S/o Munshi Singhania, Aged About 45 Years, R/o B1-436, Niti Khand-1, Indirapura, Ghaziabad, Uttar Pradesh-

201014 ----Petitioner Versus

1. The State Of Rajasthan, Through Secretary, Finance Department, Government Of Rajasthan, Jaipur.

2. Joint Secretary, Department Of Finance (Excise), Government Of Rajasthan, Jaipur.

3. The Excise Commissioner, Government Of Rajasthan, Udaipur.

4. District Excise Officer, Excise Department, Alwar.

----Respondents S.B. Review Petition (Writ) No. 6/2026 Rohitash Kumar S/o Indraj Singh, Aged About 34 Years, R/o.

Khatepura, Jhunjhunu, Rajasthan-333001 ----Petitioner Versus

1. The State Of Rajasthan, Through Secretary, Finance Department, Government Of Rajasthan, Jaipur.

2. Joint Secretary, Department Of Finance (Excise), Government Of Rajasthan, Jaipur.

3. The Excise Commissioner, Government Of Rajasthan, Udaipur.

4. District Excise Officer, Excise Department, Jhunjhunu.

----Respondents S.B. Review Petition (Writ) No. 7/2026 Reshma W/o Vidhyadhar, Aged About 45 Years, R/o Sehi Kalan, Jhunjhunu, Rajasthan-333026.

----Petitioner Versus

1. The State Of Rajasthan, Through Secretary, Finance Department, Government Of Rajasthan, Jaipur.

2. Joint Secretary, Department Of Finance (Excise), Government Of Rajasthan, Jaipur.

3. The Excise Commissioner, Government Of Rajasthan, Udaipur.

4. District Excise Officer, Excise Department, Jhunjhunu.

----Respondents For Petitioner(s) : Mr. Amit Malani, Adv.

For Respondent(s) :

HON'BLE MR. JUSTICE SAMEER JAIN

Judgment

15/01/2026

1. Heard and considered.

2. The present are disguised review petitions and no interference is called for in the review petitions.

3. Review petitions are accordingly, dismissed.

4. However, if petitioners are aggrieved of, they can prefer an appeal or take appropriate remedy available in law.

(SAMEER JAIN),J CHANDAN /198-204