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2026 Supreme(Raj) 508

HIGH COURT OF RAJASTHAN (JODHPUR BENCH)
PUSHPENDRA SINGH BHATI, SANDEEP SHAH
Jamana, W/o. Jetha Ram – Appellant
Versus
State of Rajasthan, Through Secretary Finance, Government Of Rajasthan – Respondent


Advocates Appeared:
For the Petitioners: Mr. Girish Joshi, Mr. Kshitiz Vyas, Mr. Sachin Dave, Mr. Manoj Chotia, Mr. Rishabh Handa, MR. P.C. Bishnoi, Mr. Manjeet Godara, Mr. Pritam Joshi, Mr. Shrijeet Singh Solanki.
For the Respondents:Mr. Mahaveer Bishnoi, Additional Advocate General assisted by Mr. Harshwardhan Singh.

JUDGMENT :

Pushpendra Singh Bhati, J.

1. The instant batch of Civil Writ Petitions arises out of a common factual background, involves common questions of law and fact, and challenges identical action of the Excise Department, Government of Rajasthan. Since the controversy involved in all the matters is substantially similar, the same are being decided together by this common judgment for the purpose of analogous adjudication.

1.1. For the sake of convenience, D.B. Civil Writ Petition No. 6017/2025 (Jamana Vs. State of Rajasthan & Ors.) is being treated as the lead case, and the facts are being taken therefrom.

1.2. It is further clarified that though arguments in the batch were heard together, the matters were reserved on different dates. While most of the writ petitions were reserved on a common date, D.B. Civil Writ Petition No. 7399/2025 was reserved for judgment separately on 05.02.2026. However, as the issues involved are common, all the matters are being disposed of by this common judgment.

2. The petitioner has preferred the present writ petition praying for the following reliefs:

“In view of above it is humbly prayed that the Hon'ble Court may by appropriate writ order or direct

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