Karnataka High Court
M/S A S K Brothers Pvt Ltd vs The State Of Karnataka on 16 March, 2026
-1-
NC: 2026:KHC:15540
WP No. 4675 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 16TH DAY OF MARCH, 2026
BEFORE
THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA
WRIT PETITION NO.4675 OF 2026 (EXCISE)
BETWEEN:
M/S. A.S.K. BROTHERS PVT. LTD.,
A COMPANY INCORPORATED UNDER
THE COMPANIES ACT, 2013,
CL-6A LICENSEE,
'THE ATRIA HOTEL'
HAVING REGD. OFFICE AT:
NO.1/1, PALACE ROAD,
BANGALORE-560 001
REPRESENTED BY ITS DIRECTOR
& AUTHORIZED REPRESENTATIVE
K. NAGARAJU
S/O LATE K.S. KUPPARAJU,
AGED ABOUT 67 YEARS.
...PETITIONER
(BY SRI SADANAND G SHASTRI, ADVOCATE)
Digitally signed by
MAHALAKSHMI B M AND:
Location: HIGH
COURT OF 1. THE STATE OF KARNATAKA,
KARNATAKA
BY ITS SECRETARY
TO EXCISE DEPARTMENT,
VIKASA SOUDHA,
AMBEDKAR VEEDHI,
BANGALORE-560 001.
2. THE EXCISE COMMISSIONER,
2ND FLOOR, TTMC 'A' BLOCK,
BMTC BUILDING, SHANTHINAGAR,
BANGALORE-560 027.
3. THE DEPUTY COMMISSIONER FOR EXCISE,
BANGALORE URBAN DISTRICT-4, (BUD-4)
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NC: 2026:KHC:15540
WP No. 4675 of 2026
HC-KAR
OFFICE AT: NO.334/6, KSBCL COMPLEX,
OPPOSITE BATARAYANAPURA POLICE STATION,
MYSORE ROAD, BANGALORE-560 026.
...RESPONDENTS
(BY SRI MANJUNATH B., AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE
DATED 28-01-2026 PASSED BY THE RESPONDENT NO.3/DEPUTY
COMMISSIONER FOR EXCISE, BANGALORE URBAN DISTRICT-4, AT
ANNEXURE 'A' BEARING NO.EXCISE/BAN-4/IML/CL-6A/12/VA-
22/2023-2024 AND ETC.,
THIS PETITION COMING ON FOR PRELIMINARY HEARING IN 'B'
GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MRS. JUSTICE K.S. HEMALEKHA
ORAL ORDER
The petitioner has called in question the legality of the notice dated 28.01.2026 issued by the respondent No. 3 - Deputy Commissioner for Excise-Bangalore Urban District - 4, whereby the petitioner has been directed to pay a sum of Rs.23,00,000/- towards the fresh licence fee and additional licence fee and has also sought for a direction to effect change of name in CL6A licence from ASK Brothers Limited to ASK Brothers Private Limited. -3-
NC: 2026:KHC:15540 WP No. 4675 of 2026 HC-KAR Brief facts
2. The petitioner is a company engaged in hotel business under the name 'The Atria Hotel', holding a valid CL6A licence for serving liquor in the premises. The company underwent a change of name from ASK Brothers Limited to ASK Brothers Private Limited, without any change in its directors, shareholding, or business structures. A representation dated 19.12.2023 was submitted seeking change of name in the licence. However, the respondent authorities issued notices treating the same as a case of transfer of licence and ultimately issued impugned notice dated 28.01.2026 demanding payment of Rs. 23,00,000/-, aggrieved by the same the petitioner is before this Court.
3. Learned counsel for the petitioner would submit that there is only a change in the name of the company and there is no change in the ownership, management or the licensed premises and therefore demand is -4- NC: 2026:KHC:15540 WP No. 4675 of 2026 HC-KAR unsustainable. It is also submitted that the objections have already been filed to the said notice.
4. Per contra, the learned AGA for the respondents, would submit that under the Karnataka Excise Act and the Rules, there is no provision for exchange of name of the licence holder and the same has to be tried as a transfer attracting licence fee. The impugned notice is issued on 28.01.2026, the petitioner has filed objections.
5. Without expressing any opinion on the merits of the rival contentions, this Court deems it appropriate to treat the impugned notice as a show cause notice and the petitioner be permitted to file additional objections. Hence, the following :
ORDER
(i) The writ petition is disposed of.
(ii) The petitioner is permitted to submit the additional objections, if any, within a period -5- NC: 2026:KHC:15540 WP No. 4675 of 2026 HC-KAR of two weeks (2 weeks) from the date of the receipt of the copy of this order.
(iii) The respondent No. 3 shall consider the objections already filed as well as any additional objections which would be filed and pass appropriate orders in accordance with law, after affording an opportunity of hearing to the petitioner within four weeks (4 weeks) thereafter. Till such consideration and passing of the appropriate orders, no coercive step shall be taken against the petitioner.
Sd/-
____________________ JUSTICE K.S. HEMALEKHA CKL List No.: 1 Sl No.: 76