ORDER :

1. In pursuance of our previous order, the Principal Secretary, Excise Department, Government of Uttarakhand, Secretariat Dehradun has filed his affidavit in which after seeking report from the District Magistrate, Dehradun, following stand has been taken:-

“5. That in this matter, District Magistrate, Dehradun was directed to give a clear report on the said issue. DM, Dehradun has sent his report dated 22.05.2026 (annexed as Annexure-1), which mentions that-

(a) The sub-shop (at Bhagwandas chowk) of Foreign liquor shop was sanctioned in the FY 2024-25 but due to public protest, this subshop could not operate and was suspended by DEO, Dehradun by his letter dated 04.05.2024.

(b) DEO, Dehradun send his recommendation for sanctioning this subshop under rule 3.14 of the Excise Policy to the Excise Commissioner and the Commissioner sanctioned the subshop for FY 2025-26 vide letter dated 22.03.2025. But this subshop could not operate in FY 2025-26 too.

(c) In 2026-27, DEO Dehradun sent a letter to Excise Commissioner stating that this subshop was sanctioned in FY 2024-25 but could not operate due to public protest. Due to this, a request for change in the place of subshop (between Jogiwala to Miyanwala, Dehradun) had been received and this be considered. Excise Commissioner sanctioned this subshop at the new place for the FY 2026-27 and FY 2027-28.

Since the rule 3.14 of Excise Policy 2025-26 clearly prohibits for sanctioning of any such subshop which could not operate smoothly in the FY 2024-25, the permission of Excise Commissioner for opening of the subshop of Foreign Liquor Shop, Mohkhampur is not in conformity with the said rules.”

6. That on the basis of the facts mentioned in the preceding paragraphs, the stand/opinion of Government, as sought by Hon’ble Court in the order dated 19.05.2026, is that the permission of opening the subshop of Foreign Liquor Shop Mohkampur is not in conformity with the rule 3.14 of Excise Policy and general directions issued by Excise Commissioner.”

2. Shri Rajeev Singh Bisht, learned Deputy Advocate General, instead of supporting the stand taken by the Principal Secretary, Excise Department has vehemently relied upon the instructions received by him from the Excise Commissioner, Uttarakhand, vide communication dated 25.05.2026, in which the Excise Commissioner has sought to justify her action in permitting opening of the sub-shop at the present site on the ground that she is empowered to issue general directions under the Excise Policy and also under Section 41 of the Excise Act, 1910.

3. In view of the fact that Principal Secretary, Excise Department has taken diametrically opposite stand, we are of the opinion that the issue should be resolved in terms of Clause 37 of the Excise Policy, which envisages a Committee headed by the Chief Secretary to take decision in such an event. The opinion of the said Committee be placed before us by the next date.

4. List on 18.06.2026.