Himachal Pradesh High Court
State Of H.P. Through vs State Of Himachal on 3 June, 2022
Bench: Sabina, Satyen Vaidya
1
IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA
ON THE 3rd DAY OF JUNE, 2022
BEFORE
HON'BLE MRS. JUSTICE SABINA,
.
ACTING CHIEF JUSTICE
&
HON'BLE MR. JUSTICE SATYEN VAIDYA
REVIEW PETITION NO.234 OF 2022
IN
CIVIL WRIT PETITION NO.5232 OF 2014
ALONGWITH CONNECTED MATTERS
RESERVED ON: 30.05.2022
PRONOUNCED ON: 03.06.2022
Between:-
1.RP NO.234 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, HIMACHAL
PRADESH.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
SOLAN, H.P.
4. THE COLLECTOR EXCISE (SOUTH
ZONE), SHIMLA-9. ....PETITIONERS
AND
M/S MOHAN MEAKIN LIMITED, A
COMPANY INCORPORATED UNDER
THE COMPANIES ACT, HAVING ITS
REGISTERED OFFICE AT SOLAN,
BREWERY, SOLAN, TEHSIL &
DISTRICT SOLAN, H.P.
THROUGH SHRI N.N. HANDA,
COMPANY SECRETARY. ....RESPONDENT
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2.RP NO.113 OF 2021
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH,
.
SHIMLA-171002.
2. THE EXCISE AND TAXATION
COMMISSIONER, HIMACHAL
PRADESH, BLOCK NO. 30 SDA
COMPLEX, KASUMPTI,
SHIMLA-171009.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P.
r ....PETITIONERS
AND
M/S BHARAT RAI LIQUOR LICENSEE
OF UNIT NO.8, SABJI MANDI,
DISTRICT KULLU, THROUGH ITS
SOLE PROPRIETOR BHARAT RAI,
SON OF SH. JASWANT RAI,
RESIDENT OF VILLAGE BADAH, P.O.
MOHAL, TEHSIL AND DISTRICT
KULLU, H.P. ....RESPONDENT
3.RP NO.119 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA,
HIMACHAL PRADESH.
4. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
KANGRA AT DHARAMSHALA,
HIMACHAL PRADESH. ....PETITIONERS
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AND
KAMALJEET SINGH, LIQUOR
LICENSEE OF RETAIL LIQUOR
VENDS IN UNIT NO. 41, DISTRICT
KANGRA (HP) FOR 2016-17
.
THROUGH PROPRIETOR SH.
KAMALJEET SINGH, RESIDENT OF
WARD NO.7, YOL, POST OFFICE YOL,
TEHSIL DHARAMSHALA, DISTRICT
KANGRA, H.P. ....RESPONDENT
4.RP NO.120 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR, DISTRICT
KANGRA, H.P. ....PETITIONERS
AND
RAM SINGH CHAMBIAL SON OF SHRI
DEVI SINGH, RESIDENT OF VILLAGE
& POST OFFICE CHOWARI, TEHSIL
BHATTIYAT, DISTRICT CHAMBA, H.P. ....RESPONDENT
5.RP NO.121 OF 2021
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE AND
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TAXATION COMMISSIONER,
DISTRICT KANGRA AT
DHARAMSHALA, HIMACHAL
PRADESH ....PETITIONERS
AND
.
M/S RAMNA DEVI, SUKHDEV SINGH
AND JAGDISH CHAND, LIQUOR
LICENSEE OF RETAIL LIQUOR
VENDS IN UNIT NO. 21, DISTRICT
KANGRA (HP) FOR 2016-17
THROUGH PARTNER SH. SUKHDEV
SINGH RESIDENT OF VILLAGE
TALLA, POST OFFICE
BOHARKAWALU, TEHSIL AND
DISTRICT KANGRA, H.P. ....RESPONDENT
6.RP NO.128 OF 2021
1.
STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, UNA
DISTRICT UNA, H.P.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
SAT PRAKASH SON OF SH. CHOTE
LAL, RESIDENT OF VILLAGE
BADOLI, TEHSIL & DISTRICT UNA,
H.P. UNIT NO. 25, GAGRET, UNA. ....RESPONDENT
7.RP NO.129 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
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COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER
4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
.
AND
RAJ KUMAR SON OF SH. SITA RAM,
RESIDENT OF VILLAGE BARUNA,
P/O SONATI TAKOLI, TEHSIL
BANGANA, DISTRICT UNA, H.P. ....RESPONDENT
8.RP NO.130 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, SOLAN
4. THE COLLECTOR, EXCISE (CENTRAL
ZONE), SHIMLA. ....PETITIONERS
AND
RAJNEESH KUMAR SON OF SH.
MOHAN LAL SHARMA, RESIDENT OF
HOUSE NO. 935, SECTOR-7, URBAN
ESTATE AMBALA, HARYANA,
(EXCISE LICENSEE UNIT NO. 1, L-2
PARASHAR HALL, L-2 THE MALL
SOLAN, L-14 JAUNAJI ROAD & L-14
NEAR DC OFFICE, DISTRICT SOLAN. ....RESPONDENT
9.RP NO.131 OF 2021
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
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COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, HIMACHAL
PRADESH. ....PETITIONERS
.
AND
M/S SUNIL KUMAR LIQUOR
LICENSEE OF UNIT NO.3, GANDHI
NAGAR, DISTRICT KULLU, THROUGH
PARTNER SUNIL KUMAR SON OF
SHANKAR DASS VILLAGE
GURANWAD, POST OFFICE3
DADASHIBBA, TEHSIL JASWAN
KOTLA, DISTRICT KANGRA, H.P. ....RESPONDENT
10.RP NO.132 OF 2021
1.
STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER CHAMBA
DISTRICT CHAMBA, H.P.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
AVINASH SON OF SH. AMAR NATH,
RESIDENT OF VPO DEHRA, TEHSIL
DEHRA, DISTRICT KANGRA, H.P.
(EXCISE LICENSEE UNIT NO. 24
SULTANPUR). ....RESPONDENT
11.RP NO.133 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
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COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, UNA
DISTRICT UNA, H.P.
4. THE COLLECTOR, EXCISE (NORTH
.
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S RANGAR BREWERIES LIMITED,
A PUBLIC LIMITED COMPANY,
HAVING ITS REGISTERED OFFICE AT
202/47, THAPAR ARCADE,
KALUSARAI, HAUZKHAS, NEW
DELHI AND UNIT AT 1&130,
INDUSTRIAL AREA, MEHATPUR,
DISTRICT UNA- 174315, H.P.
THROUGH SHRI MUKESH KUMAR
PANDEY SON OF SHRI SHYAM
PRATAP PANDEY, DIRECTOR. ....RESPONDENT
12.RP NO.134 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA DISTRICT CHAMBA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
OM PRAKASH SON OF SH. JAGDISH
CHAND, RESIDENT OF VPO DHEERA,
TEHSIL PALAMPUR, DISTRICT
KANGRA, H.P., (EXCISE LICENSEE
UNIT NO. 29 BALOO). ....RESPONDENT
13.RP NO.135 OF 2021
1. STATE OF H.P. THROUGH PRINCIPAL
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SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
M/S ASHWANI ANGRA, LICENSEE
RETAIL LIQUOR VEND, L.2 GOMPA
ROAD, MANALI, DISTRICT KULLU,
THROUGH PROPRIETOR SH.
ASHWANI AANGRA SON OF SH.
BADRI NATH AANGRA, RESIDENT OF
VILLAGE PANJAWAR, TEHSIL
HAROLI, DISTRICT UNA, H.P. ....RESPONDENT
14.RP NO.136 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
BALBEER, SON OF SH. KHAIBAR
RAM, RESIDENT OF VPO LAHAL,
TEHSIL BHARMOUR, DISTRICT
CHAMBA, H.P. (EXCISE LICENSEE
UNIT NO.2, BHARMOUR). ....RESPONDENT
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9
15.RP NO.141 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
.
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, UNA
4. THE COLLECTOR, EXCISE (NORTH
ZONE) PALAMPUR. ....PETITIONERS
AND
SURINDER KUMAR SON OF SH.
DATA RAM, RESIDENT OF VPO
TEURI, TEHSIL & DISTRICT UNA,
UNIT NO. 12, BEHDALA, UNA. ....RESPONDENT
16.RP NO.142 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR, H.P. ....PETITIONERS
AND
M/S AGGARWAL & CO., THROUGH
ASHOK KUMAR SON OF SH. PURAN
CHAND, RESIDENT OF UPPER
JULAKARI, CHAMBA TOWN, TEHSIL
AND DISTRICT CHAMBA H.P.
(EXCISE LICENSEE UNIT NO. 8 AND
10, KARAIN & MUGLA, L-14
BHADIAN, KARINA). ....RESPONDENT
17.RP NO.143 OF 2021
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1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
.
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. H.P. ....PETITIONERS
AND
HITENDER SINGH, SON OF SH.
KRISHAN DEV THAKUR, RESIDENT
OF VPO SIHUNTA, TEHSIL
BHATIYAR, DISTRICT CHAMBA, H.P.
(EXCISE LICENSEE BHARMOUR UNIT
NO.2, LAHAL KAHNNI, BHARMOUR
AND PATTINALA). ....RESPONDENT
18.RP NO.144 OF 2021
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, ....PETITIONERS
DISTRICT KANGRA AT
DHARAMSHALA, H.P.
AND
M/S SANJAY KAPOOR MADAN LAL,
LIQUOR LICENSEE OF RETAIL LIQUR
VENDS IN UNIT NO.31, DARI-
RAMNAGAR-SHIMLA-DARNU-
SIDWARI, DISTRICT KANGRA (HP),
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THROUGH PARTNER SH. SANJAY
KAPOOR, SON OF SH. JASWANT
SINGH, RESIDENT OF VILLAGE
GHAR, TEHSIL PALAMPUR,
DISTRICT KANGRA, H.P. ....RESPONDENT
.
19.RP NO.145 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, HIMACHAL
PRADESH.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER.
4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA.
r ....PETITIONERS
AND
SURENDER KUMAR, SON OF SH.
DATA RAM, RESIDENT OF VILLAGE
TEURI, TEHSIL & DISTRICT UNA,
HIMACHAL PRADESH. ....RESPONDENT
20.RP NO.146 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, HIMACHAL
PRADESH.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, UNA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
YOG RAJ, SON OF SH. SHANKAR
DASS, RESIDENT OF JADLA KEORI,
TEHSIL AMB, DISTRICT UNA, UNIT
NO.2, L-2, OLD BUS STAND, UNA. ....RESPONDENT
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21.RP NO.147 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
.
COMMISSIONER, HIMACHAL
PRADESH.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, UNA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
ROSHAN LAL, SON OF SH. DAYA
RAM, RESIDENT OF VPO MANDALI,
TEHSIL BANGANA, DISTRICT UNA,
UNIT NO.11, BASAL, UNA. ....RESPONDENT
22.RP NO.148 OF 2021
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
HIMACHAL PRADESH.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SHIMLA,
DISTRICT SHIMLA, HIMACHAL ....PETITIONERS
PRADESH.
AND
M/S J. GULATI AND COMPANY,
LICENSEE, RETAIL LIQUOR VENDS
L-2 BHARARI AND L-2 KAITHU,
DISTRICT SHIMLA, THROUGH
PARTNER, JASLEEN GULATI,
WIFE OF HARPREET SINGH GULATI,
RESIDENT OF HOTEL JASLEEN
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GULATI, WIFE OF HARPREET SINGH
GULATI, RESIDENT OF HOTEL
BHARARI REGENCY, BHARARI,
SHIMLA-171001, HIMACHAL
PRADESH. ....RESPONDENT
.
23.RP NO.150 OF 2021
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
HIMACHAL PRADESH.
4. THE EXCISE & TAXATION OFFICER,
RECKONG PEO, DISTRICT KINNAUR,
H.P. ....PETITIONERS
AND
PRAKSH CHAND VIJ, LICENSEE
RETAIL LIQUOR VENDS IN SUNGRA
UNIT FOR 2016-17 DISTRICT
KINNAUR, THROUGH PROPRIETOR
PARKASH CHAND VIJ SON OF LATE
SH. M.R. VIJ RESIDENT OF GARDEN
VIEW, SANJAULI, SHIMLA-171006
H.P. ....RESPONDENT
24.RP NO.151 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, KULLU,
H.P.
4. THE COLLECTOR, EXCISE (CENTRAL
ZONE), MANDI. ....PETITIONERS
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AND
M/S SURITI TAYAGI DAUGHTER OF
SH. SATISH TAYAGI, RESIDENT OF
C-412, SECTOR 4, PHASE-II, NEW
.
SHIMLA, TEHSIL AND DISTRICT
SHIMLA PROPRIETOR M/S COPIA
BEVERAGES, PIRIDI, P/O MOHAL,
DISTRICT KULLU. ....RESPONDENT
25.RP NO.152 OF 2021
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3.
THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, UNA,
H.P.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
RANDEEP KUMAR SON OF SH.
RAGHUBEER SINGH, RESIDENT OF
JASWALAN, TEHSIL AMB, DISTRICT
UNA, UNIT NO. 4, L-2 UNA. ....RESPONDENT
26.RP NO.154 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA, H.P.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
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AND
M/S SHER SINGH SANJEEV KUMAR
THROUGH SANJEEV KUMAR SON OF
TULASI RAM, RESIDENT OF VPO
SAMOT, TEHSIL BHATTIYAT,
.
DISTRICT CHAMBA, H.P. (EXCISE
LICENSEE UNIT NO. 57 KAKIRA) ....RESPONDENT
27.RP NO.155 OF 2021
1. STATE OF H.P. THROUGH THE
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER.
4.
THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
ANIL KUMAR SON OF SH. MEHAR
CHAND RESIDENT OF WARD NO.1,
UNA TEHSIL AND DISTRICT UNA,
HIMACHAL PRADESH, UNIT NO. 14
WAKNAGHAT SOLAN. ....RESPONDENT
28.RP NO.156 OF 2021
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, SHIMLA,
DISTRICT SHIMLA, H.P. ....PETITIONERS
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AND
M/S ASHWANI KUMAR VASISHTA
AND COMPANY, LICENSEE, RETAIL
LIQUOR VENDS L-2 CHOTTA
SHIMLA, SHIMLA AND L-12 THEOG,
.
DISTRICT SHIMLA THROUGH
PARTNER, SH. ASHWANI KUMAR
VASISHTA SON OF VED VYAS,
RESIDENT OF SET NO.3, HIGHWAY
APARTMENTS, VIKAS NAGAR,
SHIMLA, DISTRICT SHIMLA, H.P. ....RESPONDENT
29.RP NO.157 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, SOLAN,
DISTRICT SOLAN, H.P ....PETITIONERS
AND
SH. RAJENDER PAL RANA S/O SH.
PARMESHWAR DASS, RESIDENT OF
93-94, KILN AREA, NANGAL
TOWNSHIP DISTRICT ROPAR,
PUNJAB, PARTNER, M/S RAJENDER
PAL RANA AND CO., LIQUOR
LICENSEE ARKI UNIT RETAIL
LIQUOR VENDS FOR 2014-15,
DISTRICT SOLAN, H.P. ....RESPONDENT
30.RP NO.158 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
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2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA, DISTRICT CHAMBA, H.P
.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
JUGAL KISHOR SON OF SH.
GIRDHARI LAL RESIDENT OF
VILLAGE NAGWARI, TEHSIL
NURPUR, DISTRICT KANGRA, H.P.
(EXCISE LICENSEE UNIT NO. 82/83
LACHORI) ....RESPONDENT
31.RP NO.159 OF 2021
1.
STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
MOHINDER KUMAR SON OF SH. RAM
PRAKASH, RESIDENT OF VILLAGE
BAGDIYALA, P/O JAROT, TEHSIL
JAWALI, DISTRICT KANGRA, H.P.
(EXCISE LICENSEE UNIT NO. 11
RAJERA) ....RESPONDENT
32.RP NO.160 OF 2021
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
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2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER
4. THE COLLECTOR EXCISE (SOUTH
.
ZONE) SHIMLA. ....PETITIONERS
AND
BALJEET SINGH SON OF SH.
KARTAR SINGH, RESIDENT OF
VILLAGE UPPER ARNIALA, P/O
KOTLAN KALAN, DISTRICT UNA, H.P. ....RESPONDENT
33.RP NO.161 OF 2021
1. STATE OF H.P. THROUGH PRINCPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA, DISTRICT CHAMBA, H.P ....PETITIONERS
AND
SH. MANPREET SINGH SON OF
GURDEEP SINGH RESIDENT OF
INDIRA COLONY, PATHANKOT
(PUNJAB), PROPRIETOR M/S G.S.
SETHI AND CO. LICENSEE RETAIL
LIQUOR VEND IN UNIT NO. 44(L-2
DALHOUSIE, SUBHASH CHAWK)
AND UNIT NO. 46 (L-2 DALHOUSIE,
GPO) OF DISTRICT CHAMBA, H.P. ....RESPONDENT
34.RP NO.14 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
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HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
.
CHAMBA. ....PETITIONERS
AND
LAKHBIR SINGH, SON OF SARDAR
SINGH, RESIDENT OF HOUSE
NO.12/482, BHAGAT NAGAR,
PATHANKOT, TEHSIL & DISTRICT
PATHANKOT, PUNJAB (EXCISE
LICENSEE UNIT NO.7 RAKH). ....RESPONDENT
35.RP NO.15 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER
CHAMBA, DISTRICT CHAMBA, H.P
4. THE COLLECTOR, EXCISE (NORTH
ZONE), SHIMLA. ....PETITIONERS
AND
M/S GURDASPUR ENTERPRISES AT
PAREL DISTRICT CHAMBA
THROUGH ITS MANAGING PARTNER
SH. ASHWINDER SINGH SON OF SH.
HARBHAJAN SINGH, RESIDENT OF
58 MUNICIPAL COLONY, COLLAGE
ROAD, PATHANKOT. ....RESPONDENT
36.RP NO.16 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
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2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER
CHAMBA, DISTRICT CHAMBA, H.P
.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
SIDHARTH SHARMA SON OF KEWAL
KRISHAN SHARMA SON OF SH.
DHANI RAM SHARMA, RESIDENT OF
VPO TUNNUHATTI, TEHSIL
BHATTIYAT, DISTRICT CHAMBA, H.P.
(EXCISE LICENSEE UNIT NO. 59
NAINIKHADD).
r ....RESPONDENT
37.RP NO.17 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER
SIRMOUR, H.P.
4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
M/S ARADHANA WINES, L-1, NAHAN,
DISTRICT SIRMOUR THROUGH ITS
SOLE PROPRIETOR SMT. INDERA
DOGRA WIFE OF SH. ANIL KUMAR
DOGRA, RESIDENT OF PREM
NAGAR, UNA, TEHSIL AND DISTRICT
UNA. ....RESPONDENT
38.RP NO.18 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
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TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
.
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE AND
TAXATION CMMISSIONER, DISTRICT
KANGRA, H.P. ....PETITIONERS
AND
M/S RAMESH SINGH KARANVEER
SINGH LIQUOR LICENSEE OF RETAIL
LIQUOR VENDS IN UNIT NO. 1,
DISTRICT KANGRA H.P. FOR 2016-17
THROUGH PARTNER SH. RAMESH
SINGH, RESIDENT OF VILLAGE
TALLA, POST OFFICE
BOHARKAWALU, TEHSIL AND
DISTRICT KANGRA, H.P. ....RESPONDENT
39.RP NO.19 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER
CHAMBA, DISTRICT SOLAN, H.P
4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
NARENDER KUMAR SON OF SH.
MUNSHI RAM RESIDENT OF VILLAGE
DALOH, TEHSIL GHUMARWIN,
DISTRICT BILASPUR, H.P. ....RESPONDENT
40.RP NO.20 OF 2022
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1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
.
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, BBN
AREA AT BADDI, DISTRICT SOLAN,
H.P. ....PETITIONERS
AND
M/S BANKA RAM CHANDEL,
LICENSEE, RETAIL LIQUOR VENDS
L.14 MANJHOLI AND MAJRA UNITS
IN BBN AREA, TEHSIL NALAGARH,
DISTRICT SOLAN, THROUGH
PROPRIETOR SH. BANKA RAM
CHANDEL SON OF LATE SH. ....RESPONDENT
DAULAT RAM RESIDENT OF
KHERACHAK H. NO. 293, TEHSIL
NALAGARH, DISTRICT SOLAN, H.P.
41.RP NO.21 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
AVINASH, SON OF SH. AMAR NATH,
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RESIDENT OF VPO DEHRA, TEHSIL
DEHRA, DISTRICT KANGRA, H.P.
(EXCISE LICENSEE UNIT NO.88 & 89
BANDAL & SANGHNI).
....RESPONDENT
.
42.RP NO.22 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
JUGAL KISHOR, SON OF SH.
GIRDHARI LAL, RESIDENT OF
VILLAGE NAGWARI, TEHSIL
NURPUR, DISTRICT KANGRA, H.P.
(EXCISE LICENSEE UNIT NO.84
TELKA). ....RESPONDENT
43.RP NO.23 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
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M/S THAKUR WINE AGENCY, AMIT
SON OF SH. GIAN CHAND, RESIDENT
OF VPO KANDLA, TEHSIL &
DISTRICT CHAMBA, (EXCISE
LICENSEE UNIT NO.17,36,34 & 35,
CHANDI, MASROOND, GHATGALOO,
.
KIYANI). ....RESPONDENT
44.RP NO.24 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, UNA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
SANJEEV KUMAR, SON OF SH. PREM
CHAND, RESIDENT OF VPO SEHRI,
TEHSIL DEHRA, DISTRICT KANGRA,
UNIT NO.41, TAHLIWAL, UNA. ....RESPONDENT
45.RP NO.25 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, UNA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
ANIL KUMAR DOGRA, SON OF SH.
MEHAR CHAND DOGRA, RESIDENT
OF PREM NAGAR, UNA, TEHSIL &
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DISTRICT UNA, UNIT NO.43, UNA
(BANGARH). ....RESPONDENT
46.RP NO.26 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
.
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA. ....PETITIONERS
AND
M/S LAKHBIR SINGH
CONSTRUCTION, EXCISE LICENSEE
UNIT 12 (SULTANPUR) & UNIT NO.3
(HOLI) CHAMBA, THROUGH ITS
MANAGING PARTNER SH. LAKHBIR
SINGH SON OF SARDAR JOGINDER
SINGH, RESIDENT OF HOUSE
NO.12/482, BHAGAT NAGAR,
PATHANKOT, TEHSIL & DISTRICT
PATHANKOT, PUNJAB. ....RESPONDENT
47.RP NO.27 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
KANGRA AT DHARAMSHALA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S A.V. MARKETING JAMANBAD
ROAD, ICHHI, KANGRA, THROUGH
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ITS SOLE PROPRIETOR SH. VICAR
SHARMA, SON OF SH. NAWAL
KISHOR SHARMA, RESIDENT OF
VPO ICHHI, TEHSIL & DISTRICT
SHIMLA. ....RESPONDENT
.
48.RP NO.28 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, Chamba.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR.
r ....PETITIONERS
AND
SUSHMA DEVI, WIFE OF SH. CHUHAR
SINGH, RESIDENT OF VILLAGE
RAKH, TEHSIL BHATTIYAT, DISTRICT
CHAMBA, H.P. (EXCISE LICENSEE
UNIT NO.69 SIHUNTA). ....RESPONDENT
49.RP NO.29 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
M/S BALDEV SINGH, LIQUOR
LICENSEE OF UNIT NO.9, PARLA
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BHUNTER, DISTRICT KULLU,
THROUGH PARTNER BALDEV
SINGH, SON OF SH. BABU RAM
VILLAGE BADAH, P.O. MOHAL,
TEHSIL AND DISTRICT KULLU, H.P. ....RESPONDENT
.
50.RP NO.30 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, MANDI.
4. THE COLLECTOR, EXCISE (CENTRAL
ZONE), SHIMLA.
r ....PETITIONERS
AND
M/S SURITI TYAGI, DAUGHTER OF
SH. SATISH TYAGI, RESIDENT OF C-
412, SECTOR-4, PHASE-II, NEW
SHIMLA, TEHSIL & DISTRICT
SHIMLA, PROPRIETOR M/S COPIA
BEVERAGES, SOUL KHAD, MANDI,
H.P. ....RESPONDENT
51.RP NO.31 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, UNA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
ANIL KUMAR DOGRA, SON OF SH.
MEHAR CHAND DOGRA, RESIDENT
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OF PREM NAGAR, UNA, TEHSIL &
DISTRICT UNA, UNIT NO.31, AJOULI,
UNA. ....RESPONDENT
52.RP NO.32 OF 2022
1. STATE OF H.P. THROUGH
.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
KHUSHAL SINGH, SON OF SH.
ANGREZ SINGH, RESIDENT OF VPO
JATROON, TEHSIL & DISTRICT
CHAMBA, H.P. (EXCISE LICENSEE
UNIT NO.63 (L-14 DADIYARA, L-124
RAIPUR). ....RESPONDENT
53.RP NO.33 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, HIMACHAL
PRADESH.
4. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
M/S SITA RAM, LICENSEE OF UNIT
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NO.27, RAISON, DISTRICT KULLU
THROUGH PARTNER SITA RAM, SON
OF SH. BARFI RAM, VILLAGE
MARHED, P.O. BARIKALAN, TEHSIL
KHUNDIYAN, DISTRICT KANGRA,
H.P. ....RESPONDENT
.
54.RP NO.34 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
HEM SINGH SON OF SH. BRIJ LAL ,
RESIDENT OF VPO BAGDHAR,
TEHSIL AND DISTRICT CHAMBA, H.P.
(EXCISE LICENSEE UNIT NO. 50
BAGDHAR) ....RESPONDENT
55.RP NO.35 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
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M/S CHANDERJIT SINGH LIQUOR
LICENSEE OF UNIT NO. 21, (MANU
MARKET) DISTRICT KULLU
THROUGH PARTNER JASWANT RAI
SON OF SH. KIRPA RAM VILLAGE
BADAH, P/O MOHAL TEHSIL AND
.
DISTRICT KULLU, H.P. ....RESPONDENT
56.RP NO.36 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4.
THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS
AND
SH. G.S. SETHI SON OF LATE SH.
SOHAN SINGH SETHI RESIDENT OF
INDIRA COLONY, PATHANKOT
(PUNJAB) PARTNER M/S G.S. SETHI
AND CO. LICENSEE RETAIL LIQUOR
VENDS IN UNIT NO. 19 (L-2
CHAMBA), UNIT NO. 48 (L-14 BAILLY
AND LAHAD), UNIT NO. 74 (L-2
KILLAR) AND UNIT NO. 91 (L-14
SECHU) OF DISTRICT CHAMBA, H.P. ....RESPONDENT
57.RP NO.37 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER
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4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
AJAY KUMAR SON OF SH. PREM
.
CHAND RESIDENT OF VILLAGE
SENRI, TEHSIL DEHRA, DISTRICT
KANGRA, H.P. ....RESPONDENT
58.RP NO.38 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
DISTRICT KANGRA, AT
DHARAMSHALA, HP. ....PETITIONERS
AND
MADAN LAL, LIQUOR LICENSEE OF
RETAIL LIQUOR VENDS IN UNIT NO.9
GOPLAPUR-CHACHIAN AND 32
NARWANA BALDHAR, DISTRICT
KANGRA (HP) THROUGH
PROPRIETOR SH. MADAN LAL SON
OF SH. JASWANY SINGH RESIDENT
OF VILLAGE GHAR, TEHSIL
PALAMPUR, DISTRICT KANGRA, H.P. ....RESPONDENT
59.RP NO.39 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
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3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
DISTRICT KANGRA, HP.
4. THE COLLECTOR, EXCISE (NORTH
ZONE) PALAMPUR, KANGRA, H.P. ....PETITIONERS
.
AND
M/S ARADHANA WINES, L-1, DHALLI,
PO DHALLI, TEHSIL AND DISTRICT
SHIMLA THROUGH ITS SOLE
PROPRIETOR SMT. INDERA DOGRA
WIFE OF SH. ANIL KUMAR DOGRA,
RESIDENT OF PREM NAGAR UNA,
DISTRICT UNA, H.P. ....RESPONDENT
1.
60.RP NO.40 OF 2022
STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SHIMLA
DISTRICT SHIMLA, H.P. ....PETITIONERS
AND
M/S SURENDER KHANNA, LICENSEE,
RETAIL LIQUOR VEND L-2, MALL
ROAD (C.T.O) DISTRICT SHIMLA
THROUGH PARTNER KAVI KHANNA
SON OF SH. SURENDER KHANNA
RESIDENT OF THE MALL SHIMLA
171001 H.P. ....RESPONDENT
61.RP NO.41 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
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HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
.
CHAMBA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S DEVINDRA & CO., JASOOR,
DISTRICT KANGRA, H.P., THROUGH
ITS PROPRIETOR SH. DEVINDER
SINGH DADWAL, SON OF LATE SH.
DHAIN SINGH, RESIDENT OF
JASSUR, TEHSIL NURPUR,
DISTRICT KANGRA, H.P. ....RESPONDENT
62.RP NO.42 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, UNA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
NARESH KUMAR, SON OF SH. YOG
RAJ, RESIDENT OF VPO RAINSARY,
TEHSIL & DISTRICT UNA, UNIT N.3,
L-14, HAMIRPUR ROAD, UNA. ....RESPONDENT
63.RP NO.43 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
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COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, HIMACHAL
PRADESH.
.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
M/S SHAM SUNDER BHARAT RAI &
COMPANY, LIQUOR LICENSEE OF
UNIT NO.2, BASHING DISTRICT
KULLU, THROUGH PARTNER
BHARAT RAI, SON OF SH. JASWANT
RAI, VILLAGE BADAH, P.O. MOHAL,
TEHSIL AND DISTRICT KULLU, H.P. ....RESPONDENT
64.RP NO.44 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
HIMACHAL PRADESH.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SHIMLA,
DISTRICT SHIMLA, H.P. ....PETITIONERS
AND
M/S INDU SURI, LICENSEE, RETAI
LIQUOR, L-14, NEW SHIMLA
(SECTOR-3), DISTRICT SHIMLA,
THROUGH PROPRIETOR INDU SURI,
WIFE OF SH. RAMESH SURI,
RESIDENT OF SURI VILLA, KELSTON,
SHIMLA-171001, HIMACHAL
PRADESH. ....RESPONDENT
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65.RP NO.45 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
RAM NAGAR, MANDI, DISTRICT
MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND r
M/S OMKAR ENTERPRISES, L.I.
LICENSEE, VILLAGE BADAH, POST
OFFICE MOHAL DISTRICT KULLU
(HP), THROUGH SOLE PROPRIETOR
OMKAR SINGH, SON OF SH. LEKH
RAJ, VILLAGE JUKAIN, POST OFFICE
NABAHI, TEHSIL SRKAGHAT,
DISTRICT MANDI, H.P. ....RESPONDENT
66.RP NO.46 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
BILASPUR, DISTRICT BILASPUR, H.P. ....PETITIONERS
AND
M/S GURNARIAN SURI AND
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COMPANY, L.I., BILASPUR, TEHSIL
AND DISTRICT BILASPUR, THROUGH
ITS PARTNER SH. MOHAN SURI, SON
OF LATE SH. GURNARAIN SURI,
RESIDENT OF SECTOR RAURA,
BILASPUR, TEHSIL AND DISTRICT
.
BILASPUR, H.P. ....RESPONDENT
67.RP NO.47 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4.
THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
M/S ASHA DEEP CONSTRUCTION (P)
LTD. AND PARTNERS LIQUOR
LICENSEE OF UNIT NO.12, BAJAURA,
DISTRICT KULLU, THROUGH
PARTNER JASWANT RAI, SON OF
SH. KIRPA RAM, VILLAGE BADAH,
P.O. MOHAL, TEHSIL AND DISTRICT
KULLU, H.P. ....RESPONDENT
68.RP NO.48 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
H.P.
4. THE COLLECTOR, EXCISE (CENTRAL
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ZONE), MANDI.
....PETITIONERS
AND
MS. SURITI TAYAGI, DAUGHTER OF
.
SH. SATISH TAYAGI, RESIDENT OF
C-412, SECTOR-4, PHASE-II, NEW
SHIMLA, TEHSIL & DISTRICT
SHIMLA, PROPRIETOR M/S COPIA
BEVERAGES, ANNI, DISTRICT
KULLU, H.P. ....RESPONDENT
69.RP NO.49 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER.
4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA.
....PETITIONERS
AND
MOHINDER SINGH, SON OF SH. HARI
SINGH, RESIDENT OF VILLAGE
SARAH, TEHSIL DHARAMSHALA,
DISTRICT KANGRA, H.P. ....RESPONDENT
70.RP NO.50 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, H.P.
4. THE ASSISTANT EXCISE &
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TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
M/S TEK CHAND, LIQUOR LICENSEE
.
OF UNIT N.11, KASOL, DISTRICT
KULLU, THROUGH PARTNER TEK
CHAND S/O SH. KISHAN CHAND,
VILLAGE PANCHETAN, P.O.
PADWAN, TEHSIL PADHAR,
DISTRICT MANDI, H.P. ....RESPONDENT
71.RP NO.51 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
HIMACHAL PRADESH.
4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
M/S COPIA BEVERAGES, MODEL
TOWN KIRPALPUR, THROUGH ITS
PROPRIETOR MS. SURITI TAYAGI
DAUGHTER F SH. SATISH TAYAGI,
RESIDENT OF C-412, SECTOR-4,
PHASE-II, NEW SHIMLA, TEHSIL AND
DISTRICT SHIMLA. ....RESPONDENT
72.RP NO.52 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
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TAXATION COMMISSIONER, UNA
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
.
MOHINDER KUMAR SON OF SH.
TULSI RAM, RESIDENT OF VILLAGE
BHEKEN, TEHSIL JUBBAL, DISTRICT
SHIMLA, H.P. UNIT NO. 28,
MEHATPUR, UNA. ....RESPONDENT
73.RP NO.53 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
DISTRICT KANGRA AT
DHARAMSHALA HIMACHAL
PRADESH. ....PETITIONERS
AND
SANJAY KAPOOR, PROPRIETOR
LIQUOR LICENSEE OF RETAIL
LIQUOR VENDS IN UNIT NO. 10
TANDA, UNIT NO. 11 PANCHRUKHI
AND UNIT NO. 15 PALAMPUR,
DISTRICT KANGRA (HP) THROUGH
PROPRIETOR SH. SANJAY KAPOOR
SON OF SH. JASWANT SINGH
RESIDENT OF VILLAGE GHAR,
TEHSIL PALAMPUR, DISTRICT
KANGRA, H.P. ....RESPONDENT
74.RP NO.54 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
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TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
.
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SHIMLA,
DISTRICT SHIMLA, H.P. ....PETITIONERS
AND
M/S H.S GULATI AND COMPANY,
LICENSEE RETAIL LIQUOR VENDS L-
2 MALL ROAD (MAIN LIFT) AND L-2
LAKKAR BAZAR (MAIN) DISTRICT
SHIMLA THROUGH PARTNER
HARPREET SINGH GULATI SON IF
LATE SH. AJIT SINGH RESIDENT OF
HOTEL BHARARI REGENCY,
BHARARI, SHIMLA-171001 H.P. ....RESPONDENT
75.RP NO.55 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
KANGRA HIMACHAL PRADESH.
4. THE COLLECTOR, EXCISE (NORTH
ZONE) PALAMPUR, KANGRA. ....PETITIONERS
AND
M/S ARADHANA WINES, L-1 DEHRA,
DISTRICT KANGRA THROUGH ITS
SOLE PROPRIETOR SMT. INDERA
DOGRA WIFE OF SH. ANIL KUMAR
DOGRA, RESIDENT OF PREM NAGAR
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UNA, TEHSIL AND DISTRICT UNA,
H.P. ....RESPONDENT
76.RP NO.56 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
.
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
HIMACHAL PRADESH.
4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND r
ANIL KUMAR SON OF SH. MEHAR
CHAND, RESIDENT OF WARD NO. 1,
UNA, TEHSIL AND DISTRICT UNA,
H.P. ....RESPONDENT
77.RP NO.57 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SHIMLA
DISTRICT SHIMLA, H.P. ....PETITIONERS
AND
M/S NAND KISHORE, LIQUOR
LICENSEE, RETAIL LIQUOR VENDS
L-14 TARA DEVI, DISTRICT SHIMLA,
THROUGH PARTNER BHAVNESH
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BANGA SON OF LATE SH. O.P.
BANGA RESIDENT OF ELYSIUM
LODGE, UPPER SHANKIL, SHIMLA-
171001, H.P. ....RESPONDENT
78.RP NO.58 OF 2022
.
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
HIMACHAL PRADESH.
4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA.
r ....PETITIONERS
AND
HARJAP SINGH SON OF SH. PARGAT
SINGH, RESIDENT OF VILLAGE
MAZARA, PO SONOLI, DISTRICT
UNA, H.P. ....RESPONDENT
79.RP NO.59 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
HIMACHAL PRADESH.
4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
M/S ARADHANA WINES, L-1 DHALLI,
PO DHALLI, TEHSIL AND DISTRICT
SHIMLA THROUGH ITS SOLE
PROPRIETOR SMT. INDERA DOGRA
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WIFE OF SH. ANIL KUMAR DOGRA,
RESIDENT OF PREM NAGAR, UNA,
DISTRICT UNA, H.P. ....RESPONDENT
80.RP NO.60 OF 2022
1. STATE OF H.P. THROUGH
.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SDA
COMPLEX SHIMLA, HP.
4. THE COLLECTOR, EXCISE (CENTRAL
ZONE), SDA COMPLEX SHIMLA. ....PETITIONERS
AND
M/S INDU SURI, R/O SURI VILLA,
KELSTON ESTATE SHIMLA, H.P.
THROUGH ITS PROPRIETOR SMT.
INDU SURI W/O SH. RAMESH SURI,
(EXCISE LICENSEE UNITS I.E.
LAKKER BAZAAR, BHARARI, KAITHU
UNITS). ....RESPONDENT
81.RP NO.61 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
AVINASH SON OF SH. AMAR NATH,
RESIDENT OF VPO DEHRA, TEHSIL
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DEHRA, DISTRICT KANGRA, H.P.
(EXCISE LICENSEE UNIT NO. 24
SULTANUR)
....RESPONDENT
.
82.RP NO.62 OF 2022
1. STATE OF H.P. THROUGH THE
PRINCIPAL SECRETARY (EXCISE &
TAXATION) TO THE GOVERNMENT
OF HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
SMT. JAI SHREE SHARMA, WIFE OF
SH. SHAM SUNDER SHARMA,
RESIDENT OF HOUSE NO. 18,
SECTOR 3A CHANDIGARH (UT)
PROPRIETOR M/S JAI SHREE
SHARMA, LICENSEE RETAIL LIQUOR
VENDS IN UNITS NO. 8 SHAMSHI
AND 9- BHUNTAR OF DISTRICT
KULLU, H.P. FOR THE YEAR 2016-17 ....RESPONDENT
83.RP NO.63 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
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TAXATION COMMISSIONER BBN
AREA, BADDI, DISTRICT SOLAN, H.P. ....PETITIONERS
AND
M/S PATIALA DISTILLERS &
.
MANUFACTURES LIMITED, BADDI,
TEHSIL NALAGARH, DISTRICT
SOLAN, H.P. THROUGH AUTHORIZED
SIGNATORY, SANJEEV KUMAR MODI
SON OF SH. SUDARSHAN MODI,
RESIDENT OF HOUSE NO. 324, FIRST
FLOOR SECTOR 9-D, CHANDIGARH
UT) ....RESPONDENT
84.RP NO.64 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS
AND
SH. SAHAB SINGH, LICENSEE
RETAIL LIQUOR VEND UNIT NO. 20
(CHAMBA BUS STAND) DISTRICT
CHAMBA, H.P. THROUGH
PROPRIETOR SH. SAHAB SINGH
SON OF SH. MAN SINGH, VILLAGE
AND POST OFFICE LAHRU, TEHSIL
JAWALI, DISTRICT KANGRA, H.P. ....RESPONDENT
85.RP NO.65 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
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2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
.
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER NAHAN
DISTRICT SIRMOUR, H.P. ....PETITIONERS
AND
M/S AMIT AGGARWAL, L-2&L-14
LICENSEE, RETAIL LIQUOR VENDS,
L.2 RAJGARH, L-14 YASHWANT
NAGAR & L-14 CHHAMV, DISTRICT
SIRMOUR, THROUGH PROPRIETOR
AMIT AGGARWAL SON OF SH.
VINOD AGGARWAL RESIDENT OF
VILLAGE SARAHAN, TEHSIL
PACHHAD DISTRICT SIRMOUR, H.P. ....RESPONDENT
86.RP NO.66 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
KANGRA AT DHARAMSHALA
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S GLOBAL WINES LALAHAR,
DISTRICT KANGRA THROUGH ITS
SOLE PROPRIETOR SH. MANPREET
SINGH SETHI SON OF SH. GURDEEP
SINGH SETHI, RESIDENT OF HOUSE
NO. 278 BAJARI COMPANY,
PATHANKOT, DISTRICT ....RESPONDENT
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PATHANKOT.
87.RP NO.67 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
.
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA HIMACHAL PRADESH.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
JUGAL KISHOR, SON OF SH.
GIRDHARI LAL, RESIDENT OF
VILLAGE NAGWARI, TEHSIL
NURPUR, DISTRICT KANGRA, H.P.
(EXCISE LICENSEE UNIT NO. 80
JHAJAKOTHI). ....RESPONDENT
88.RP NO.68 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA HIMACHAL PRADESH.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
OM PRAKASH SON OF SH. JAGDISH
CHAND, RESIDENT OF VPO DHEERA,
TEHSIL PALAMPUR, DISTRICT
KANGRA, (EXCISE LICENSEE UNIT
NO. 12 MEHLA). ....RESPONDENT
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89.RP NO.69 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA HIMACHAL PRADESH.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S AGGARWAL & CO., THROUGH
ASHOK KUMAR SON OF SH. PURAN
CHAND, RESIDENT OF UPPER
JULAKARI, CHAMBA TOWN, TEHSIL
AND DISTRICT CHAMBA H.P.
(EXCISE LICENSEE UNIT NO.8 & 10,
KARIAN & MUGLA, L-14 BHADIAN,
CHAMBA BUS STAND, CHAMBA
KARINA ....RESPONDENT
90.RP NO.70 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SOLAN
HIMACHAL PRADESH.
4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
M/S CHANDIGARH WINES SOLAN,
DISTRICT SOLAN, HIMACHAL
PRADESH THROUGH ITS MANAGING
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PARTNER SH. RAMESH CHAND
DOGRA SON OF SHRI KARAM
CHAND DOGRA, RESIDENT OF VPO
GAGRET, TEHSIL AMB, DISTRICT
UNA. ....RESPONDENT
.
91.RP NO.71 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
DISTRICT KANGRA AT
DHARAMSHALA, HIMACHAL
PRADESH. ....PETITIONERS
AND
M/S RAVI PARKASH RAKESH
KUMAR, LIQUOR LICENSEE OF
RETAIL LIQUOR VENDS IN UNIT NO.
43, DISTRICT KANGRA (H.P) FOR
2016-17 THROUGH PARTNER SH.
RAVI PRAKASH SON OF SH. LAL
SINGH, RESIDENT OF VILLAGE AND
POST OFFICE KACHHIARI, TEHSIL
AND DISTRICT KANGRA, H.P. ....RESPONDENT
92.RP NO.72 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P
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4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA DISTRICT CHAMBA, H.P. ....PETITIONERS
AND
.
SH. SATISH KUMAR, LICENSEE
RETAIL LIQUOR VEND UNIT NO. 52
(L-2 BANIKHET) FOR 2013-14
DISTRICT CHAMBA, H.P. THROUGH
PROPRIETOR SH. SATISH KUMAR
SON OF LATE SHRI GURDEV RAJ,
RESIDENT OF HOUSE NO. 390,
MOHALLA RAJARIYA, PATHANKOT,
(PUNJAB). ....RESPONDENT
1.
93.RP NO.73 OF 2022
STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER SHIMLA
DISTRICT SHIMLA, H.P. ....PETITIONERS
AND
M/S H.S. GULATI, LICENSEE RETAIL
LIQUOR VEND L-2 JANOGGHAT,
DISTRICT SHIMLA, THROUGH
PROPRIETOR HARPREET SINGH
GULATI SON OF LATE SH. AJIT
SINGH RESIDENT OF HOTEL
BHARARI REGENCY, BHARARI,
SHIMLA, H.P. ....RESPONDENT
94.RP NO.74 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
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TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
.
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
DISTRICT KANGRA, AT
DHARAMSHALA H.P. ....PETITIONERS
AND
VISHAL RANA AND OTHERS, LIQUOR
LICENSEE OF RETAIL LIQUOR
VENDS IN UNIT NO. 16 BAIJNATH-
BHATTU-PATTU, DISTRICT KANGRA
H.P. THROUGH PARTNER SH.
VISHAL RANA SON OF ONKAR
CHAND RANA RESIDENT OF
VILLAGE AIMA, TEHSIL PALAMPUR,
DISTRICT KANGRA, H.P. ....RESPONDENT
95.RP NO.75 OF 2022
1. STATE OF H.P. THROUGH
ADDITIONAL CHIEF SECRETARY
(EXCISE & TAXATION) TO THE
GOVERNMENT OF HIMACHAL
PRADESH, SHIMLA.
2. THE COMMISSIONER OF STATE
TAXES & EXCISE, HIMACHAL
PRADESH, BLOCK NO. 30 SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE JOINT COMMISSIONER STATE
TAXES & EXCISE, CENTRAL ZONE,
RAM NAGAR, MANDI, DISTRICT
MANDI, H.P.
4. THE DEPUTY COMMISSIONER STATE
TAXES & EXCISE, RAM NAGAR,
MANDI, DISTRICT MANDI, H.P. ....PETITIONERS
AND
M/S AMIT KAUSHAL, LICENSEE
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RETAIL LIQUOR VENDS OF UNIT NO.
01 BILASPUR MAIN (EIGHT VENDS)
OF DISTRICT BILASPUR, H.P. FOR
THE YEAR 2016-17, THROUGH SH.
AMIT KAUSHAL SON OF SH.
ASHWANI KUMAR, RESIDENT OF
.
BHOJPUR, SUNDER NAGAR,
DISTRICT MANDI, H.P. ....RESPONDENT
96.RP NO.76 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA H.P.
4. THE COLLECTOR EXCISE (NORTH
ZONE) PALAMPUR. ....PETITIONERS
AND
SIDHARTH SHARMA SON OF KEWAL
KRISHAN SHARMA SON OF SH.
DHANI RAM SHARMA, RESIDENT OF
VPO TUNNUHATTI, TEHSIL
BHATTIYAT DISTRICT CHAMBA, H.P.
(EXCISE LICENSEE UNIT NO. 59
TUNNUHATTI) ....RESPONDENT
97.RP NO.77 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DY. COMMISSIONER, STATE
EXCISE TAXES & EXCISE, SOLAN. ....PETITIONERS
AND
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MANAN GARG, SON OF SH. SUSHIL
GARG, RESIDENT OF HUSE NO.288,
LOWER BAZAR, SUBATHU, TEHSIL &
DISTRICT SOLAN (EXCISE LICENSEE
UNIT-6, SUBATHU, DISTT. SOLAN.) ....RESPONDENT
.
98.RP NO.78 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
SH. SHAM SUNDER SHARMA, SON
OF LATE SH. KEDAR NATH SHARMA,
RESIDENT OF HOUSE NO.18,
SECTOR-3A, CHANDIGARH (UT),
PARTNER M/S SHAM SUNDER
BALDEV SINGH & COMPANY,
LICENSEE RETAIL LIQUOR VENDS IN
UNITS NO.1-SOLANGNALA OF
DISTRICT KULLU, HIMACHAL
PRADESH, FOR THE YEAR 2016-17. ....RESPONDENT
99.RP NO.79 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
HIMACHAL PRADESH.
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4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SHIMLA,
DISTRICT SHIMLA, H.P. ....PETITIONERS
AND
.
M/S BHAVNESH BANGA, LICENSEE,
RETAIL LIQUOR VENDS COMPRISED
IN MATIANA, FAGU AND RAJGHAT,
UNITS, DISTRICT SHIMLA, THROUGH
PROPRIETOR SH. BHAVNESH
BANGA, SON OF LATE SH. O.P.
BANGA, RESIDENT OF ELYSIUM
LODGE, UPPER SHANKIL, SHIMLA,
DISTRICT SHIMLA, H.P. ....RESPONDENT
1.
100.RP NO.80 OF 2022
STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA H.P.
4. THE COLLECTOR EXCISE (NORTH
ZONE) PALAMPUR. ....PETITIONERS
AND
JUGAL KISHOR, SON OF SH.
GIRDHARI LAL, RESIDENT OF
VILLAGE NAGWARI, TEHSIL
NURPUR, DISTRICT KANGRA, H.P.
(EXCISE LICENSEE UNIT NO.82/83
LACHORI). ....RESPONDENT
101.RP NO.81 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
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COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
.
H.P. ....PETITIONERS
AND
SARIKA SHARMA, WIFE OF SH.
ADITYA NATH SHARMA, RESIDENT
OF HOUSE NO.18, SECTOR 3A,
CHANDIGARH (UT), PROPRIETOR
M/S SARIKA SHARMA, LICENSEE
RETAIL LIQUOR VENDS IN UNIT
NO.12-SAINJ OF DISTRICT KULLU,
HIMACHAL PRADESH, FOR THE
YEAR 2016-17. ....RESPONDENT
102.RP NO.82 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, NURPUR
AT JACHH, H.P.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S GURDASPUR TRADERS
DAMTAL, DISTRICT KANGRA,
THROUGH ITS SOLE PROPRIETOR
SH. GURJEET SINGH SETHI, SON OF
SH. GURDEEP SINGH SETHI,
RESIDENT OF 435, INDRA COLONY
PATHANKOT. ....RESPONDENT
103.RP NO.83 OF 2022
1. STATE OF H.P. THROUGH
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SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, UNA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
ABHAY PRASHER, SON OF SH.
AMARANTH PRASHAR, RESIDENT
OF VPO RAIPUR MADAN, TEHSIL
BANGANA, DISTRICT UNA, H.P. UNIT
NO.44, MADANPUR, BASOLI, UNA.
r ....RESPONDENT
104.RP NO.84 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA, H.P.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S THAKUR WINE AGENCY,
THROUGH MANISH, SON OF SH.
BHAGAT RAM, RESIDENT OF VPO
KANDLA, TEHSIL & DISTRICT
CHAMBA (EXCISE LICENSEE UNIT
NO.39, 77, 78 & 79, KOTI, KATHWAD,
BAIRAGARH & NAKRO). ....RESPONDENT
105.RP NO.84 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
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TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
.
TAXATION COMMISSIONER,
CHAMBA, H.P.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S THAKUR WINE AGENCY,
THROUGH MANISH, SON OF SH.
BHAGAT RAM, RESIDENT OF VPO
KANDLA, TEHSIL & DISTRICT
CHAMBA (EXCISE LICENSEE UNIT
NO.39, 77, 78 & 79, KOTI, KATHWAD,
BAIRAGARH & NAKRO). ....RESPONDENT
106.RP NO.85 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, UNA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR, H.P. ....PETITIONERS
AND
VIJAY KUMAR, SON OF SH. SHER
SINGH, RESIDENT OF VILLAGE NEE,
POST OFFICE DRAMAN, TEHSIL
JAISINGHPUR, DISTRICT CHAMBA,
H.P. (EXCISE LICENSEE UNIT 9,
BAHONTA). ....RESPONDENT
107.RP NO.86 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
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TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
.
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR, H.P. ....PETITIONERS
AND
M/S THAKUR WINE AGENCY,
THROUGH MADAN S/O SH. BHAGAT
RAM, RESIDENT OF VPO KANDLA,
TEHSIL & DISTRICT CHAMBA
(EXCISE LICENSEE UNIT NO.37, 40,
72 & 81, RAJNAGAR, KANDLA
BHANJRAROO & TISSA). ....RESPONDENT
108.RP NO.87 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, UNA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR, H.P. ....PETITIONERS
AND
ANIL DOGRA, SON OF SH. MEHAR
CHAND DOGRA, RESIDENT OF PREM
NAGAR, UNA, UNIT NO.5, AJNOLI,
UNA. ....RESPONDENT
109.RP NO.88 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
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2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR, H.P. ....PETITIONERS
AND
JAGDISH CHAND MAHAJAN, SON OF
SH. NAND LAL, RESIDENT OF PREM
COTTAGE, SATDHARA TOAD,
DALHOUSIE, DISTRICT CHAMBA,
H.P. (EXCISE LICENSEE UNIT NO.47,
LAKKARMANDI UNIT). ....RESPONDENT
110.RP NO.89 OF 2022
1.
STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION OFFICER, RECKON PEO,
DISTRICT KINNOUR, H.P. ....PETITIONERS
AND
MADAN LAL KHANNA, LIQUOR
LICENSEE 2016-17, RETAIL LIQUOR
VENDS COMPRISED IN RECKON PEO
UNIT, DISTRICT KINNOUR, THROUGH
PROPRIETOR MADAN LAL KHANNA
S/O LATE SH. BANSI LAL KHANNA,
RESIDENT OF GEETA COTTAGE
SANJAULI, DISTRICT SHIMLA, H.P. ....RESPONDENT
111.RP NO.91 OF 2022
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1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
.
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, NAHAN,
DISTRICT SIRMOUR, H.P. ....PETITIONERS
AND
M/S JOY WINES, L-1, SHIMLA ROAD
NAHAN, DISTRICT SIRMOUR,
HIMACHAL PRADESH, THROUGH ITS
PROPRIETOR JAI PAL SON OF LATE
SH. AMAR SINGH, RESIDENT OF
SHIMLA ROAD, NAHAN, DISTRICT
SIRMOUR, H.P. ....RESPONDENT
112.RP NO.92 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR, H.P. ....PETITIONERS
AND
SUDHIR KUMAR, SON OF SH. VAKILU
RAM, RESIDENT OF VPO HADSAR,
TEHSIL BHARMOUR, DISTRICT
CHAMBA (EXCISE LICENSEE UNIT
NO.1, THALLU-HADSAR UNIT). ....RESPONDENT
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113.RP NO.93 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR, H.P. ....PETITIONERS
AND
M/S THAKUR WINE AGENCY,
THROUGH MADAN, SON OF SH.
BHAGAT RAM, RESIDENT OF VPO
KANDLA, TEHSIL & DISTRICT
CHAMBA (EXCISE LICENSEE UNIT
NO.37, 40, 72 & 81, RAJNAGAR,
KANDLA, BHAJRAROO & TISSA). ....RESPONDENT
114.RP NO.94 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR, H.P. ....PETITIONERS
AND
KAILASH CHAND, SON OF SH.
HOSHIYAR SINGH, RESIDENT OF
VPO KOTI, TEHSIL & DISTRICT
CHAMBA, H.P. (EXCISE LICENSEE
UNIT NO.25 & 52 KHAJJIAR &
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BANIKHET). ....RESPONDENT
115.RP NO.95 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
.
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SOLAN.
4. THE COLLECTOR EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
RAJEEV PRABHAKAR, SON OF SH.
P. PRABHAKAR, LODGE, LOWER
SUMMER HILL, DISTRICT SHIMLA
(LICENSEE UNITS: WAKNAGHAT &
DARLAGHAT UNITS). ....RESPONDENT
116.RP NO.96 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, BADDI,
H.P.
4. THE COLLECTOR EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
M/S UNITED SPRITS LIMITED, A
COMPANY INCORPORATED UNDER
THE COMPANIES ACT HAVING ITS
REGISTERED OFFICE AT UB TOWER,
UB CITY, 24 VITTAL MALLYA ROAD,
BANGALORE-560001 AND HAVING
ITS MANUFACTURING UNIT AT
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BADDI THROUGH MR. RAJIV KUMAR
SON OF LATE SHRI RAJVIR SINGH
AUTHORIZED REPRESENTATIVE OF
COMPANY. ....RESPONDENT
117.RP NO.97 OF 2022
.
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER.
4. THE COLLECTOR EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
ANIL KUMAR, SON OF SH. MEHAR
CHAND, RESIDENT OF WARD NO.1,
UNA, TEHSIL & DISTRICT UNA, H.P. ....RESPONDENT
118.RP NO.108 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
HAMIRPUR, H.P.
4. THE COLLECTOR EXCISE (CENTRAL
ZONE), MANDI. ....PETITIONERS
AND
M/S ARADHANA WINES, L-1
BARSAR, TEHSIL BARSAR, DISTRICT
HAMIRPUR, THROUGH ITS SOLE
PROPRIETOR SMT. INDERA DOGRA,
WIFE OF SH. ANIL KUMAR DOGRA,
RESIDENT OF PREM NAGAR UNA,
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TEHSIL & DISTRICT UNA. ....RESPONDENT
119.RP NO.119 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
.
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS
AND r
M/S G.S. SETHI S/O LATE SH. SOHAN
SINGH SETHI, R/O INDIRA COLONY,
PATHANKOT (PUNJAB), PARTNER
M/S G.S. SETHI AND CO. RETAIL
LIQUOR VENDS LICENSEE FOR THE
YEAR 2015-16, DISTRICT CHAMBA,
H.P. ....RESPONDENT
120.RP NO.120 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
KANGRA, DISTRICT KANGRA, H.P. ....PETITIONERS
AND
SURINDER SINGH RANA,
PROPRIETOR LIQUOR LICENSEE OF
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RETAIL LIQUOR VENDS IN UNIT
NO.167, JAISINGHPUR FOR 2015-16
AND UNIT NO.28, PAHRA
JAISINGPUR FOR 2016-17, DISTRICT
KANGRA (HP), THROUGH
PROPRIETOR SH. SURINDER SINGH
.
RANA, SON OF SH. TODAR SINGH,
RESIDENT OF VILLAGE AIMA,
TEHSIL PALAMPUR, DISTRICT
KANGRA, H.P. ....RESPONDENT
121.RP NO.121 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3.
THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
SH. SHAM SUNDER SHARMA, SON
OF LATE SH. KEDAR NATH SHARMA,
RESIDENT OF HOUSE NO.18,
SECTOR-3A, CHANDIGARH (UT),
PROPRIETOR M/S SHAM SUNDER
SHARMA, LICENSEE RETAIL LIQUOR
VENDS IN UNITS NO.1, DISTRICT
KULLU, H.P., FOR THE YEAR 2017-18. ....RESPONDENT
122.RP NO.123 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
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TAXATION COMMISSIONER, UNA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
.
MIAN RAM, SON OF SH. HARI
SARAN, RESIDENT OF VILLAGE
CHUPPARI, TEHSIL ROHRU,
DISTRICT SHIMLA, H.P., UNIT NO.34,
SANTOSHGARH, UNA. ....RESPONDENT
123.RP NO.124 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, BBN
AREA, BADDI DISTRICT SOLAN, H.P. ....PETITIONERS
AND
M/S KALA AMB, DISTILLERY AND
BREWERY PRIVATE LIMITED,
VILLAGE BHANGLA, TEHSIL
NALAGARH, DISTRICT SOLAN, H.P.,
THROUGH AUTHORIZED SIGNATORY
MANORMA CHAUDHARY,
DAUGHTER OF SH. BALDEV SINGH
BARWALA, RESIDENT OF HOUSE
NO.55, P&T CITY LINE, DELHI-110039. ....RESPONDENT
124.RP NO.125 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
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COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR EXCISE (NORTH
.
ZONE), PALAMPUR. ....PETITIONERS
AND
VIJAY BHAWANI, SON OF SH.
JAGANNATH, RESIDENT VPO
CHHATRARI, TEHSIL & DISTRICT
CHAMBA, H.P. (EXCISE LICENSEE
UNIT DAKOGH & LOONA). ....RESPONDENT
1.
125.RP NO.126 OF 2022
STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
SH. SHAM SUNDER SHARMA, SON
OF LATE SH. KEDAR NATH SHARMA,
RESIDENT OF HOUSE NO.18,
SECTOR-3A, CHANDIGARH (UT),
PROPRIETOR M/S SHAM SUNDER
SHARMA, LICENSEE RETAIL LIQUOR
VENDS IN UNITS NO.2-MALL MANALI,
3-MODEL TOWN, MANALI, 7
DHALPUR AND 10-MANIKARAN OF
DISTRICT KULLU AND UNIT NO.1
KELYONG OF DISTRICT LAHAUL &
SPIT, H.P., FOR THE YEAR 2016-17. ....RESPONDENT
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126.RP NO.127 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
.
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SOLAN,
DISTRICT SOLAN, H.P. ....PETITIONERS
AND
M/S AMAR SINGH VERMA, LIQUOR
LICENSEE UNIT NO.43, LAVIGHAT &
SHATAL RETAIL LIQUOR VENDS,
DISTRICT SOLAN, THROUGH ITS
PROPRIETOR SH. AMAR SINGH, SON
OF LATE SH. BADRI DASS VERMA,
RESIDENT OF VERMA NIWAS, NEAR
DEV BHUMI APARTMENT, WARD
NO.1, DEONGHAT DISTRICT,
SOLAN, H.P. ....RESPONDENT
127.RP NO.128 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
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M/S ASHOK KUMAR, LICENSEE OF
UNIT NO.5, (A.B. KULLU), DISTRICT
KULLU, THROUGH PARTNER ASHOK
KUMAR, SON OF SH. SHINU RAM,
VILLAGE BHARMARA, P.O. KUTHER,
TEHSIL JAWALI, DISTRICT KANGRA. ....RESPONDENT
.
128.RP NO.129 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER.
4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
RANDEEP KUMAR, SON OF SH.
RAGUBIR SINGH, RESIDENT OF
VILLAGE KUTHERA JASWALAI,
TEHSIL AMB, DISTRICT UNA, H.P. ....RESPONDENT
129.RP NO.130 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, UNA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
BALJEET SINGH, SON OF SH.
KARTAR SINGH, RESIDENT OF
VILLAGE UPPER ARNIALA, P.O.
KOTLAN KALAN, TEHSIL & DISTRICT
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UNA, UNIT NO.32 & 37 (SANDOLI &
CHHATAPUR). ....RESPONDENT
130.RP NO.131 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
.
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, UNA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
SURESH KUMAR, SON OF SH.
PRITAM CHAND, RESIDENT OF VPO
PANDOGA, TEHSIL HAROLI, DISTT.
UNA, UNIT NO.6,7,39, HAROLI-
PALKWAH, TAHLIWALA, UNA. ....RESPONDENT
131.RP NO.132 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS
AND
M/S G.S. SETHI AND ASSOCIATES,
LICENSEE RETAIL LIQUOR VENDS IN
UNIT NO.16-LAKKAR MANDI OF
DISTRICT CHAMBA, HIMACHAL
PRADESH, FOR 2016-17, THROUGH
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PARTNER SH. G.S. SETHI, SON OF
LATE SH. SOHAN SINGH SETHI,
RESIDENT OF INDIRA COLONY,
PATHANKOT (PUNJAB). ....RESPONDENT
132.RP NO.133 OF 2022
.
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SHIMLA,
DISTRICT SHIMLA, H.P.. ....PETITIONERS
AND
M/S MADAN LAL KHANNA,
LICENSEE, RETAIL LIQUOR VENDS,
COMPRISED IN KUFFRI AND MEHLI
UNITS, DISTRICT SHIMLA, THROUGH
PROPRIETOR KADAN LAL KHANNA,
SON OF LATE SH. BANSI LAL
KHANNA, RESIDENT OF GEETA
COTTAGE SANJAULI, DISTRICT
SHIMLA, H.P. ....RESPONDENT
133.RP NO.134 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
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AND
MOHINDER KUMAR, SON OF SH.
RAM PRAKASH, RESIDENT OF
VILLAGE BAGDIYALA, P.O. JAROT,
.
TEHSIL JAWALI, DISTRICT KANGRA,
H.P. (EXCISE LICENSEE UNIT NO.11
RAJERA). ....RESPONDENT
134.RP NO.135 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SOLAN,
DISTRICT SOLAN, H.P. ....PETITIONERS
AND
ASHOK KUMAR, SON OF SH.
PARMESHWAR DASS, RESIDENT OF
93-94, KILN AREA, NANGAL
TOWNSHIP, DISTRICT ROPAR,
PUNJAB, PARTNER M/S ASHOK
KUMAR, LIQUOR LICENSEE
SALOGRA UNIT RETAIL LIQUOR
VENDS FOR 2014-15, DISTRICT
SOLAN (H.P.). ....RESPONDENT
135.RP NO.136 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
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3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SOLAN,
DISTRICT SOLAN, H.P.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
.
AND
SUDHIR KUMAR, SON OF SH. VAKILU
RAM, RESIDENT OF VO HADSAR,
TEHSIL BHARMOUR, DISTRICT
CHAMBA (EXCISE LICENSEE UNIT
NO.1, THALLU-HADSAR UNTIT). ....RESPONDENT
136.RP NO.137 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2.
THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
SUSHMA DEVI, WIFE OF SH. CHUHAR
SINGH, RESIDENT OF VILLAGE
RAKH, TEHSIL BHATTIYAT, DISTT.
CHAMBA, H.P. (EXCISE LICENSEE
UNIT NO.69 SIHUNTLA). ....RESPONDENT
137.RP NO.138 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER.
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4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
SURESH KUMAR, SON OF SH.
.
PRITAM CHAND, RESIDENT OF
VILLAGE PANDOGA, TEHSIL &
DISTRICT UNA, H.P. ....RESPONDENT
138.RP NO.139 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SHIMLA,
DISTRICT SHIMLA, H.P. ....PETITIONERS
AND
M/S B. BANGA AND COMPANY,
LICENSEE, RETAIL LIQUOR VENDS
L-2 KACHIGHATTI AND L-2 LAKKAR
BAZAAR (BUS STAND), SHIMLA,
DISTRICT SHIMLA, THROUGH
PARTNER SH. BHAVNESH BANGA,
SON OF LATE SH. O.O. BANGA,
RESIDENT OF ELYSIUM LODGE,
UPPER SHANKLI, SHIMLA, DISTRICT
SHIMLA, H.P. ....RESPONDENT
139.RP NO.140 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
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COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER.
4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
.
AND
M/S NEEL KANTH WINE, JAWAHAR
COLONY, KAMLA NAGAR,
SANJAULI, SHIMLA, THROUGH ITS
PROPRIETOR SH. CHANDER MOHAN
SHARMA, SON OF SH. RAM
PARKASH, RESIDENT OF JAWAHAR
COLONY, KAMLA NAGAR,
SANJAULI, SHIMLA. ....RESPONDENT
140.RP NO.141 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, UNA
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
KHAJAN SINGH S/O KRISHAN
CHAND, R/O SIDHROTI, P.O. LOWER
KOTI, TEHSIL ROHRU, DISTT.
SHIMLA, H.P., UNT NO.27,
MEHATPUR, UNA. ....RESPONDENT
141.RP NO.142 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
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3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, UNA
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
.
ANIL KUMAR DOGRA S/O SH. MEHAR
CHAND DOGRA, RESIDENT OF PREM
NAGAR, UNA, TEHSIL AND DISTRICT
UNA, H.P., UNIT NO.45, UNA. ....RESPONDENT
142.RP NO.143 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, BLOCK NO.29, SDA
COMPLEX, SHIMLA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION OFFICER, DISTRICT
KINNAUR AT RECKON PEO, H.P. ....PETITIONERS
AND
MADAN LAL KHANNA, SON OF LATE
SH. BANSI LAL KHANNA, RESIDENT
OF GEETA COTTAGE SANJAULI,
DISTRICT SHIMLA, H.P., PARTNER IN
RETAIL LIQUOR VENDS COMPRISED
IN UNIT NOS.1 TO 7, DISTRICT
KINNAUR, H.P. ....RESPONDENT
143.RP NO.144 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
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3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, BBN
.
AREA, BADDI, DISTRICT SOLAN, H.P. ....PETITIONERS
AND
M/S HIMGIRI BEVERAGES DISTILLER
& BOTTLER, VILLAGE MIRPURKITLA,
KALA AMB, DISTRICT SIRMOUR,
H.P., THROUGH PROPRIETOR KAPIL
GUPTA, SON OF SH. SOHAN LAL
GUPTA, RESIDENT OF HOUSE
NO.643, SECTOR 8, PANCHKULA,
HARYANA. r ....RESPONDENT
144.RP NO.145 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER.
4. THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
KHAJAN SINGH, SON OF SH.
KRISHAN CHAND, RESIDENT OF
VILLAGE SHALAI, TEHSIL ROHRU,
DISTRICT SHIMLA, H.P. ....RESPONDENT
145.RP NO.146 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
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COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
.
DISTRICT KANGRA AT
DHARAMSHALA, H.P. ....PETITIONERS
AND
SANJEEV KUMAR, PROPRIETOR
LIQUOR LICENSEE OF RETAIL
LIQUOR VENDS IN UNIT NO.23,
DISTRICT KANGRA (HP) FOR 2016-17
THROUGH PROPRIETOR SH.
SANJEEV KUMAR, RESIDENT OF
VILLAGE BEHI, P.O. BHAMBLA,
DISTT. MANDI, H.P. ....RESPONDENT
146.RP NO.147 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR, EXCISE(NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S THAKUR WINE AGENCY,
THROUGH MANISH, SON OF SH.
BHAGAT RAM, RESIDENT OF VPO
KANDLA, TEHSIL & DISTT. CHAMBA,
(EXCISE LICENSEE UNIT NO.39, 77,78
& 70, KOTI, KATHWAD, BAIRAGARH
& NAKRO). ....RESPONDENT
147.RP NO.148 OF 2022
1. STATE OF H.P. THROUGH
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SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
HAMIRPUR, H.P.
4. THE COLLECTOR, EXCISE(CENTRAL
ZONE), MANDI, H.P. ....PETITIONERS
AND
M/S HIM QUEEN DISTILLERS &
BOTTLERS, REGISTERED
PARTNERSHIP CONCERN HAVING
ITS REGISTERED OFFICE AT VPO
HARETA, TEHSIL NADAUN, DISTRICT
HAMIRPUR, H.P. AND UNIT AT
VILLAGE KUNANI, P.O. TIPPER,
TEHSIL BARSAR, DISTRICT
HAMIRPUR, H.P. THROUGH SHRI
RAJESH KUMAR VIMAL, SON OF SH.
MANSA RAM VIMAL, PARTNER. ....RESPONDENT
148.RP NO.149 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
M/S MURARI LAL LIQUOR LICENSEE
OF UNIT NO.23, KALATH, DISTRICT
KULLU, THROUGH PARTNER
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MURARI LAL, SON OF SH. NAGINDER
SINGH, VILLAGE KUMARDA, P.O.
PEREHAR, TEHSIL DHARAMPUR,
DISTRICT MANDI, H.P. ....RESPONDENT
149.RP NO.150 OF 2022
.
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SOLAN.
4. THE COLLECTOR, EXCISE(CENTRAL
ZONE), SHIMLA. ....PETITIONERS
AND
RAJU SHARMA, SON OF SH. MOHAN
LAL SHARMA, RESIDENT OF HOUSE
NO.2726, GURUDEV NAGAR,
LUDHIANA, PUNJAB (EXCISE
LICENSEE UNIT 3,4 & 12, L-2
SAPROON, DEONGHAT, BYE PASS,
NEAR BUS STAND, DHARAMPUR,
SUBZI MANDI & L-14, ANJI,
LAVIGHAT, SHATTAL, DEONGHAT,
BAROG, SUBZI MANDI & L-14, ANJI,
LAVIGHAT, SHATTAL, DEONGHAT,
BAROG, SUBZI MANDI, SANWARA,
SUKHI JOHRI, KUMARDA,
DHARAMPUR, DISTRICT SOLAN). ....RESPONDENT
150.RP NO.151 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
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4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
.
M/S REWA NAND LIQUOR LICENSEE
OF UNIT NO.1, SHANGRIBAG,
DISTRICT KULLU, THROUGH ITS
PARTNER REWA NAND, SON OF SH.
SIT RAM, RESIDENT OF 44/JE,
VILLAGE LARJI, SUB TEHSIL SAINJ,
DISTRICT KULLU, H.P. ....RESPONDENT
151.RP NO.152 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2.
THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR, EXCISE(NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S THAKUR WINE AGENCY,
THROUGH DEVENDER S/O SH.
KRIPA RAM, RESIDENT OF VPO
KANDLA, TEHSIL & DISTRICT
CHAMBA, (EXCISE LICENSEE UNIT
NO.71,73,76,79 BAROH,
JASSORGARH, KATHWAR,
BAIRGARH, TIKKARGARH & CHILLI). ....RESPONDENT
152.RP NO.153 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
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COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
.
DISTRICT KULLU, H.P. ....PETITIONERS
AND
M/S KARAN RAI, LIQUOR LICENSEE
OF UNIT NO.24, JAGATSUKH,
DISTRICT KULLU, THROUGH
PARTNER BHARAT RAI, SON OF SH.
JASWANT RAI, VILLAGE BADAH,
P.O. MOHAL, TEHSIL AND DISTRICT
KULLU, H.P. ....RESPONDENT
153.RP NO.154 OF 2022
1.
STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
BHUWNESHWAR SHARMA, SON OF
SH. ISHWAR CHAND, RESIDENT OF
VPO MEHLA, TEHSIL & DISTRICT
CHAMBA, H.P. (EXCISE LICENSEE
UNIT SUNARA). ....RESPONDENT
154.RP NO.155 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
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COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, BBN
AREA, BADDI, DISTRICT SOLAN, H.P. ....PETITIONERS
AND
M/S SABACCHUS DISTILLERY
PRIVATE LIMITED, VILLAGE REHRU
UPPARALA, TEHSIL NALAGARH,
DISTRICT SOLAN, H.P., THROUGH
AUTHORIZED SIGNATORY SANJEEV
KUMAR MODI, SON OF SH.
SUDARSHAN MODI, RESIDENT OF
HOUSE NO.324, FIRST FLOOR,
SECTOR 9-D, CHANDIGARH (UT). ....RESPONDENT
155.RP NO.156 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S THAKUR WINE AGENCY,
THROUGH MANISH KUMAR, SON OF
SH. GURDEV SINGH, RESIDENT OF
VILLAGE MOHAL, P.O. LARGO,
TEHSIL & DISTRICT CHAMBA
(EXCISE LICENSEE UNIT NO.93, 35,
33 & 85, BAGHEL, PUKHRI,
DHARYALI, SUNDLA). ....RESPONDENT
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156.RP NO.157 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
ASHISH MAHAJAN, SON OF TULSI
RAM, RESIDENT OF VPO SAMOT,
TEHSIL BHATTIYAT, DISTT.
CHAMBA, H.P. (EXCISE LICENSEE
UNIT NO.68 SAMOT). ....RESPONDENT
157.RP NO.158 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE EXCISE & TAXATION
COMMISSIONER, UNA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
BHUPINDER SINGH, SON OF SH.
PREM SINGH, RESIDENT OF VPO
CHANGAR HANDOLA, TEHSIL
BANGANA, DISTRICT UNA, H.P., UNIT
NO.1, UNA. ....RESPONDENT
158.RP NO.159 OF 2022
1. STATE OF H.P. THROUGH
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85
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, BBN
AREA AT BADDI, DISTRICT SOLAN,
H.P. ....PETITIONERS
AND
M/S RAKESH KUMAR, LICENSEE
RETAIL LIQUOR VEND L-14
KRIPALPUR IN BBN AREA, TEHSIL
NALAGARH, DISTRICT SOLAN,
THROUGH PROPRIETOR RAKESH
KUMAR S/O SH. HARI SINGH,
RESIDENT OF 45 MOHAL
SUKSHWAL, TEHSIL KOTLI,
DISTRICT MANDI, H.P. ....RESPONDENT
159.RP NO.160 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
ADITYA NATH SHARMA, SON OF SH.
SHAM SUNDER SHARMA, RESIDENT
OF HOUSE NO.18, SECTOR 3-A,
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CHANDIGARH (UT), PROPRIETOR
M/S ADITYA NATH SHARMA,
LICENSEE RETAIL LIQUOR VENDS IN
UNIT NO.4-NAGGAR, 5-PATLIKUHAL
AND 6-AKHARA BAZAAR OF
DISTRICT KULLU, H.P., FOR THE
.
YEAR 2016-17. ....RESPONDENT
160.RP NO.161 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
4.
THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
HEM SINGH, SON OF SH. BRIJ LAL,
RESIDENT OF VPO KALHEL, TEHSIL
& DISTRICT CHAMBA, H.P. (EXCISE
LICENSEE UNIT NO.75 KALHEL). ....RESPONDENT
161.RP NO.162 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SHIMLA,
DISTRICT SHIMLA, H.P. ....PETITIONERS
AND
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M/S P.C. VIJ AND COMPANY,
LICENSEE, RETAIL LIQUOR VEND L-
2, DHALL MAIN SHIMLA, DISTRICT
SHIMLA, THROUGH PARTNER
PARKASH CHAND VIJ, SON OF LATE
.
SH. M.R. VIJ, RESIDENT OF GARDEN
VIEW, SANJAULI, SHIMLA-171006,
H.P.
....RESPONDENT
162.RP NO.163 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3.
THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SOLAN,
DISTRICT SOLAN, H.P. ....PETITIONERS
AND
M/S PARADISE WINES, L.1
LICENSEE, DEONGHAT, SOLAN,
DISTRICT SOLAN, H.P., THROUGH
ITS PARTNER SH. DALIP SINGH, SON
OF SH. LAL CHAND, RESIDENT OF
HOUSE NO.2143, SECTOR S 23-C,
CHANDIGARH. ....RESPONDENT
163.RP NO.164 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
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TAXATION COMMISSIONER,
CHAMBA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
.
MOHINDER KUMAR, SON OF SH.
RAM PRAKASH, RESIDENT OF
VILLAGE BADIYALA, P.O. JAROT,
TEHSIL JAWALI, DISTRICT KANGRA,
H.P. (EXCISE LICENSEE UNIT NO.32
SAHOO). ....RESPONDENT
164.RP NO.165 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2.
THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS
AND
M/S G.S. SETHI AND CO. LICENSEE
RETAIL LIQUOR VENDS IN UNIT
NO.4-KARIYAN, AND UNIT NO.313-
KIYANI OF DISTRICT CHAMBA, H.P.,
FOR 2016-17, THROUGH PARTNER
SH. G.S. SETHI, SON OF LATE SH.
SOHAN SINGH SETHI, RESIDENT OF
INDIRA COLONY, PATHANKOT
(PUNJAB). ....RESPONDENT
165.RP NO.166 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
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2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER.
4. THE COLLECTOR, EXCISE (SOUTH
.
ZONE), SHIMLA. ....PETITIONERS
AND
ABAY RASUR, SON OF SH. AMAR
NATH PRASUR, RESIDENT OF
VILLAGE BASOLI, TEHSIL AND
DISTRICT UNA, H.P. ....RESPONDENT
166.RP NO.167 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, NAHAN,
DISTRICT SIRMOUR, HP. ....PETITIONERS
AND
M/S AGGARWAL WINES, L.1
LICENSEE, SARAHAN, DISTRICT
SIRMOUR, H.P., THROUGH ITS PROP.
VINOD KUMAR AGGARWAL, R/O
VILLAGE SARAHAN, DISTT.
SIRMOUR, H.P. ....RESPONDENT
167.RP NO.168 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
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COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, NORTH
ZONE, PALAMPUR, DISTRICT
KANGRA, H.P.
.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS
AND
ASHOK KUMAR, SON OF SH.
CHAMAN LAL, R/O VILLAGE & POST
OFFICE KULETH, SUB-TEHSIL HOLI,
DISTRICT CHAMBA, H.P. LIQUOR
LICENSEE, l-14 UNIT NO.5, DAKOGH
RETAIL LIQUOR VENDS, DISTRICT
CHAMBA, H.P. ....RESPONDENT
168.RP NO.169 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA, DISTRICT CHAMBA, H.P.
4. THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
KEWAL KRISHAN SHARMA, SON OF
SH. DHANI RAM SHARMA, RESIDENT
OF VPO TUNNUHATTI, TEHSIL
BHATTIYAT, DISTRICT CHAMBA,
H.P., (EXCISE LICENSEE UNIT NO.49). ....RESPONDENT
169.RP NO.170 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
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HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, NORTH ZONE,
.
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
DISTRICT KANGRA AT
DHARAMSHALA, H.P. ....PETITIONERS
AND
M/S PRABHAT CHAND RAMESH
SINGH, LIQUOR LICENSEE OF
RETAIL LIQUOR VENDS IN UNIT
NO.25, 26 AND 28, DISTRICT
KANGRA (HP), FOR 2016-17,
THROUGH PARTNER SH. PRABHAT
CHAND, RESIDENT OF HOUSING
BOARD COLONY, HAMIRPUR, H.P. ....RESPONDENT
170.RP NO.171 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA, H.P.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S THAKUR WINE AGENCY,
THROUGH AMIT SON F SH. GIAN
CHAND, RESIDENT OF VPO KANDLA,
TEHSIL & DISTRICT CHAMBA
(EXCISE LICENSEE UNIT NO.17,36,34
& 38, CHANDI, MASROOND,
GHATGALOO, KIYANI). ....RESPONDENT
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171.RP NO.172 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
.
2. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA, H.P.
3. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR ....PETITIONERS
AND
SIDHARTH SHARMA, SON OF SH.
KEWAL KRISHAN SHARMA, SON OF
SH. DHANI RAM SHARMA, R/O VPO
TUNNUHATTI, TEHSIL BHATTIYAT,
DISTT. CHAMBA, H.P. (EXCISE
LICENSEE UNIT NO.60 TUNNUHATTI),
CHAMBA. ....RESPONDENT
172.RP NO.173 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA, H.P.
4. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S THAKUR WINES AGENCY,
THROUGH DEVENDER SON OF SH.
KIRPA RAM, RESIDENT OF VPO
KANDLA, TEHSIL & DISTRICT
CHAMBA, (EXCISE LICENSEE UNIT
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NO.71,73,76,79, BAROH,
JASSORGARH, KATHWAR,
BAIRAGARH, TIKKARGARH &
CHILLI). ....RESPONDENT
173.RP NO.174 OF 2022
.
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S THAKUR ENTERPRISES, L-1 AT
CHAMBA (TADOLI) CHAMBA,
THROUGH ITS PROP. SH. MANOJ
KUMAR, SON OF SH. SOBHIA RAM,
RESIDENT OF VILLAGE KARORI, P.O.
PUKHARI, TEHSIL CHAMBA, H.P. ....RESPONDENT
174.RP NO.175 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA
4 THE COLLECTOR, EXCISE (NORTH
ZONE) PALAMPUR. ....PETITIONERS
AND
KEWAL KRISHAN SHARMA SON OF
SH. DHANI RAM SHARMA, RESIDENT
OF VPO TUNNUHATTI, TEHSIL
BHATTIYAT, DISTRICT CHAMBA, H.P.
(EXCISE LICENSEE UNIT. 49) ....RESPONDENT
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175.RP NO.176 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
M/S SHER SINGH SANJEEV KUMAR
THROUGH SANJEEV KUMAR SON OF
TULASI RAM, RESIDENT OF VPO
SAMOT, TEHSIL BHATTIYAT,
DISTRICT CHAMBA, H.P. (EXCISE
LICENSEE UNIT NO. 57 KAKIRA. ....RESPONDENT
176.RP NO.177 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR DISTRICT KANGRA, H.P
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA DISTRICT CHAMBA, HP. ....PETITIONERS
AND
SH. RAGHWINDER SINGH SON OF
SURINDER SINGH RESIDENT OF
VILLAGE GUMTALA, AMRITSAR
(PUNJAB), PARTNER M/S G.S. SETHI
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AND CO. LICENSEE RETAIL LIQUOR
VEND IN UNIT NO. 42 (L-2)
DALHOUSIE, BUS STAND) OF ....RESPONDENT
DISTRICT CHAMBA, H.P.
177.RP NO.178 OF 2022
.
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, SHIMLA
DISTRICT SHIMLA, H.P. ....PETITIONERS
AND
M/S KANTA KAUSHAL LICENSEE
RETAIL LIQUOR VENDS IN UNIT NO.
5 & 6 OF DISTRICT BILASPUR,
HIMACHAL PRADESH, THROUGH
PROPRIETOR SMT. KANTA
KAUSHAL WIFE OF SH. B.B.
KAUSHAL RESIDENT OF SALAH
NEAR STATE BANK OF INDIA,
SUNDER NAGAR, DISTRICT MANDI, ....RESPONDENT
H.P.
178.RP NO.179 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR, DISTRICT
KANGRA, H.P. PALAMPUR.
3. THE EXCISE AND TAXATION
COMMISSIONER, HIMACHAL
PRADESH, SHIMLA, H.P. SHIMLA
4 THE ASSISTANT EXCISE AND
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TAXATION COMMISSIONER,
CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS
AND
SURINDER SINGH S/O SH. SAHAB
.
SINGH, R/O VPO CHOWARI, TEHSIL
BHATTIYAT, DISTRICT CHAMBA, H.P.
CHAMBA. ....RESPONDENT
179.RP NO.180 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER.
4 THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA.
....PETITIONERS
AND
NARESH KUMAR SON OF SH. YOG
RAJ RESIDENT OF VILLAGE
RANSARI, TEHSIL AND DISTRICT
UNA, H.P. ....RESPONDENT
180.RP NO.181 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, NURPUR
AT JACHH, H.P.
4 THE COLLECTOR EXCISE (NORTH
ZONE) PALAMPUR ....PETITIONERS
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AND
M/S SANDEEP ENTERPRISES
DAMATAL DISTRICT KANGRA
THROUGH ITS MANAGING PARTNER
SH. SANDEEP KUMAR SON OF LATE
.
SH. VINOD KUMAR SON OF SH.
ROSHAN LAL, RESIDENT OF 524/19,
CIVIL LINES, GURDASPUR, PUNJAB. ....RESPONDENT
181.RP NO.182 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
M/S SUNIL NANDA LIQUOR
LICENSEE OF UNIT NO. 10, JARI,
DISTRICT KULLU, THROUGH OMKAR
RANA SON OF SH. LEKH RAJ RANA
HOUSE NO. 172 LOWER DALPUR,
KULLU, TEHSIL AND DISTRICT
KULLU, H.P. HOLDER OF GENERAL
POWER OF ATTORNEY. ....RESPONDENT
182.RP NO.183 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
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PALAMPUR DISTRICT KANGRA, H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
DISTRICT KANGRA AT
DHARAMSHALA, H.P. ....PETITIONERS
.
AND
CHARANJEET KAUR, LIQUOR
LICENSEE OF RETAIL LIQUOR
VENDS IN UNIT NO. 29 AND 48,
DISTRICT KANGRA, H.P. FOR 2016-17
THROUGH PROPRIETOR SMT.
CHARANJEET KAUR, RESIDENT OF
WARD NO.7, YOL, POST OFFICE YOL,
DHARAMSHALA DISTRICT KANGRA, ....RESPONDENT
H.P.
183.RP NO.184 OF 2022
1.
STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE COLLECTOR EXCISE (NORTH
ZONE), PALAMPUR, H.P.PALAMPUR ....PETITIONERS
AND
MS SHAM SUNDER SHARMA LIQUOR
OF UNIT NO. 14 SHAMSHI DISTRICT
KULLU H.P. THROUGH OMKAR RANA
S/O SH. LEKH RAJ RANA H. NO. 172
LOWER DHALPUR KULLU, TEHSIL
AND DISTRICT KULLU, H.P. HOLDER ....RESPONDENT
OF GPA KULLU.
184.RP NO.185 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
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99
COMPLEX, KASUMPTI, SHIMLA.
3. THE COLLECTOR EXCISE (SOUTH
ZONE), SHIMLA, H.P. ....PETITIONERS
AND
.
MS COPIA BEVERAGES, PURUWALA
NAHAN POANTA ROAD PAONTA
SAHIB DISTRICT SIRMOUR
THROUGH ITS PROP. MS. SURITI
TAYAGI DO SH. SATISH TAYAGI RO
C-412, SEC-4 PHASE II NEW SHIMLA
TEHSIL AND DISTRICT SHIMLA, H.P. ....RESPONDENT
185.RP NO.186 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2.
THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA
4 THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
HEM SINGH SON OF SH. BRIJ LAL,
RESIDENT OF VPO RAJERA, TEHSIL
AND DISTRICT CHAMBA, H.P.
(EXCISE LICENSEE UNIT NO. 7,
KHARAMUKH). ....RESPONDENT
186.RP NO.187 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
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CHAMBA
4 THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
.
AVINASH SON OF SH. AMAR NATH,
RESIDENT OF VPO DEHRA, TEHSIL
DEHRA, DISTRICT KANGRA, H.P.
(EXCISE LICENSEE UNIT NO. 88 & 89
BANDAL & SANGHNI. ....RESPONDENT
187.RP NO.188 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
DISTRICT KANGRA AT
DHARAMSHALA, H.P. ....PETITIONERS
AND
VIKAS RANA, LIQUOR LICENSEE,
UNIT NO. 14, MARANDA-BHAWARNA
FOR 2016-17 AND UNIT NO. 67,
PAPROLA RETAIL LIQUOR VENDS
FOR 2015-16 IN KANGRA DISTRICT
THROUGH PROPRIETOR SH. VIKAS
RANA SON OF SH. ONKAR CHAND
RESIDENT OF VILLAGE AIMA,
TEHSIL PALAMPUR, DISTRICT
KANGRA, H.P. ....RESPONDENT
188.RP NO.189 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
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2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, NORTH
ZONE, PALAMPUR, DISTRICT
.
KANGRA, H.P.
4 THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS
AND
TARLOK NATH SON OF SH. PAHADU
RAM, RESIDENT OF VILLAGE
KULETH SUB TEHSIL, HOLI,
DISTRICT CHAMBA, H.P. LIQUOR
LICENSEE L-14 HOLI RETAIL LIQUOR
VENDS DISTRICT CHAMBA, H.P. ....RESPONDENT
189.RP NO.190 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3 THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA, HP. ....PETITIONERS
AND
MS ARADHANA WINES L-1, PHASE-1,
NALAGARH SOLAN, THROUGH ITS
SOLE PROPRIETOR SMT. INDERA
DOGRA W/O SH. ANIL KUMAR
DOGRA, RESIDENT OF PREM
NAGAR, UNA, TEHSIL AND DISTRICT
UNA, NALAGARH. ....RESPONDENT
190.RP NO.191 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
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2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE COLLECTOR, EXCISE (NORTH
.
ZONE), PALAMPUR. ....PETITIONERS
AND
CHARANJEET KAUR, LIQUOR
LICENSEE OF RETAIL LIQUOR
VENDS IN UNIT NO. 29 AND 48
DISTRICT KANGRA, H.P. ....RESPONDENT
1.
191.RP NO.192 OF 2022
STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER
4 THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
D.N. DEWADI SON OF SH. JAGDISH
RAM, RESIDENT OF VILLAGE KOTLA,
TEHSIL AND DISTRICT UNA, H.P. ....RESPONDENT
192.RP NO.193 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE COLLECTOR, EXCISE (CENTRAL
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ZONE), MANDI, HP. ....PETITIONERS
AND
MS AMIT WINE, LICENSEE RETAIL
.
LIQUOR VEND IN UNIT NO. 1, 2, 3, 4
AND 38 OF DISTRICT BILASPUR, H.P.
THOROUGH ITS PROP. AMIT
KAUSHAL SO SH. ASHWANI KUMAR
RO BHOJPUR SUNDERNAGAR,
DISTRICT MANDI, H.P. BILASPUR. ....RESPONDENT
193.RP NO.194 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHMABA, DISTRICT CHAMBA, H.P. ....PETITIONERS
AND
SH. LAKHBIR SINGH SON OF SH.
JOGINDER SINGH, RESIDENT OF 204,
BHARAT NAGAR PATHANKOT
PUNJAB PROPRIETOR M/S LAKHBIR
SINGH, LICENSEE RETAIL LIQUOR
VENDS IN UNIT NO. 7 (RAKH) OF
DISTRICT CHAMBA, H.P. FOR THE
YEAR 2016-17. ....RESPONDENT
194.RP NO.195 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
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COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, SOLAN,
DISTRICT SOLAN, H.P. ....PETITIONERS
AND
M/S DAYANAND TYAGI, LICENSEE,
RETAIL LIQUOR VENDS IN UNIT NO.
17 & 18 OF BBN AREA, TEHSIL
NALAGARH, AND UNIT NO. 39 OF
PARWANOO, DISTRICT SOLAN,
THROUGH PROPRIETOR SH.
DAYANAND TYAGI SON OF SH. OM
PRAKASH, RESIDENT OF H. NO. 112
KHASRA NO. 698, VILLAGE BASAI
DHARAMPUR, DELHI. ....RESPONDENT
195.RP NO.196 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA
4 THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
JUGAL KISHOR SON OF SH.
GIRDHARI LAL, RESIDENT OF
VILLAGE NAGWARI, TEHSIL
NURPUR, DISTRICT KANGRA, H.P.
(EXCISE LICENSEE UNIT NO. 84
TELKA). ....RESPONDENT
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196.RP NO.197 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHMABA, DISTRICT CHAMBA, H.P. ....PETITIONERS
AND
SH. LAKHBIR SINGH SON OF SH.
JOGINDER SINGH RESIDENT OF H.
NO. 204, BHARAT NAGAR,
PATHANKOT, PUNJAB PARTNER M/S
LAKHBIR SINGH INDERBIR SINGH,
LICENSEE RETAIL LIQUOR VENDS IN
UNIT NO. 3 (HOLI) AND UNIT NO. 12
(SULTANPUR) OF DISTRICT
CHAMBA, H.P. FOR THE YEAR 2016- ....RESPONDENT
17.
197.RP NO.198 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
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M/S SHAM SUNDER SHARMA
LIQUOR LICENSEE OF UNIT NO. 13
GARSA, DISTRICT KULLU THROUGH
OMKAR RANA SON OF SH. LEKH
RAJ RANA HOUSE NO. 172 LOWER
DHALPUR, KULLU, TEHSIL AND
.
DISTRICT KULLU, H.P HOLDER OF
GENERAL POWER OF ATTORNEY. ....RESPONDENT
198.RP NO.199 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA DISTRICT SHIMLA,
H.P.
4. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER, BBN
AREA, BADDI, DISTRICT SOLAN, H.P. ....PETITIONERS
AND
M/S RADICO KHAITAN LTD. L-1-B
LICENSEE, KIRPALPUR, NALAGARH,
DISTRICT SOLAN, H.P. THROUGH
AUTHORIZED SIGNATORY, SH.
RAJESH KUMAR SANSOAY,
RESIDENT OF HOUSE NO. 245,
WARD NO. 17, MOUNT AVENUE,
HOSHIPUR (PB) 146001. ....RESPONDENT
199.RP NO.200 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
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TAXATION COMMISSIONER, SHIMLA,
H.P.
4 THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
.
RAKESH KUMAR SON OF SH.
BISHAN DAS RESIDENT OF VILLAGE
RANSRI, TEHSIL AND DISTRICT UNA,
H.P.
....RESPONDENT
200.RP NO.201 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, SOLAN,
H.P.
4 THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
M/S ARADHANA WINES L-1 BYEPASS
SOLAN THROUGH ITS SOLE
PROPRIETOR SMT. INDERA DOGRA
WIFE OF SH. ANIL KUMAR DOGRA,
RESIDENT OF PREM NAGAR UNA,
TEHSIL AND DISTRICT UNA. ....RESPONDENT
201.RP NO.202 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
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CHAMBA
4 THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
.
SIDHARTH SHARMA SON OF KEWAL
KRISHAN SHARMA SON OF SH.
DHANI RAM SHARMA, RESIDENT OF
VPO TUNNUHATTI, TEHSIL
BHATTIYAT, DISTRICT CHAMBA, H.P.
(EXCISE LICENSEE UNIT NO. 59
THUNNUHATTI) ....RESPONDENT
202.RP NO.203 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2.
THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA
4 THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S THAKUR WINE AGENCY, AMIT
SON OF SH. GIAN CHAND, RESIDENT
OF VPO KANDLA TEHSIL AND
DISTRICT CHAMBA, (EXCISE
LICENSEE UNIT NO. 17,36,34 & 35
CHANDI, MASROOND, GHATGALOO,
KIYANI). ....RESPONDENT
203.RP NO.204 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
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3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA
4 THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
.
AND
MOHINDER KUMAR SON OF SH. RAM
PRAKESH, RESIDENT OF VILLAGE
BAGDIYALA, PO JAROT, TEHSIL
JAWALI, DISTRICT KANGRA, H.P.
(EXCISE LICENSEE UNIT NO. 32 ....RESPONDENT
SAHOO).
204.RP NO.205 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA, H.P.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE COLLECTOR, EXCISE (NORTH ....PETITIONERS
ZONE), PALAMPUR.
AND
OM PRAKASH S/O SH. JAGDISH
CHAND, R.O VPO DHEERA, TEHSIL
PALAMPUR, DISTRICT KANGRA, H.P.
(EXCISE LICENSEE UNIT NO. 18
CHAMBA) KANGRA. ....RESPONDENT
205.RP NO.206 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
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COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA, DISTRICT CHAMBA, H.P. ....PETITIONERS
.
AND
SH. GURPREET SINGH PADDA SON
OF SH. HARVEL SINGH RESIDENT OF
VILLAGE MULLIANWAL, POST
OFFICE AND TEHSIL BATALA
DISTRICT GURDASPUR (PUNJAB),
PROPRIETOR M/S KULDIP WINE,
RETAIL LIQUOR VENDS LICENSEE
FOR THE YEAR 2015-16, DISTRICT
CHAMBA, H.P. ....RESPONDENT
206.RP NO.207 OF 2022
1.
STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER.
4 THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
NARENDER KUMAR SON OF SH.
MUNSHI RAM, RESIDENT OF
VILLAGE DALOH, TEHSIL
GHUMARWIN, DISTRICT BILASPUR,
H.P. ....RESPONDENT
207.RP NO.208 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
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COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4 THE ASSISTANT EXCISE AND
.
TAXATION COMMISSIONER, SHIMLA
DISTRICT SHIMLA, H.P. ....PETITIONERS
AND
M/S N.KHANNA AND COMPANY,
LICENSEE, RETAIL LIQUOR VENDS
TOTU UNIT, DISTRICT SHIMLA,
THROUGH PARTNER NEERAJ
KHANNA SON OF SH. MADAN LAL
KHANNA RESIDENT OF GEETA
COTTAGE SANJAULI, SHIMLA, H.P
r ....RESPONDENT
208.RP NO.209 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE &
TAXATION COMMISSIONER, SOUTH
ZONE, SHIMLA, DISTRICT SHIMLA,
H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, SHIMLA
AT SHIMLA, H.P. ....PETITIONERS
AND
M/S SWASTIK ENTERPRISES PREM
BHAWAN TARADEVI, TEHSIL AND
DISTRICT SHIMLA, H.P. THROUGH
ITS SOLE PROPRIETOR SH. RAMESH
SURI RESIDENT OF KELSTON
ESTATE, SHIMLA, DISTRICT SHIMLA,
H.P. ....RESPONDENT
209.RP NO.210 OF 2022
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112
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
.
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE SHIMLA, DISTRICT SHIMLA,
H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, NAHAN
DISTRICT SIRMOUR, H.P. ....PETITIONERS
AND
M/S ATUL AGGARWAL, L-14
LICENSEE RETAIL LIQUOR VENDS,
PREET NAGAR, NAINA TIKKAR,
KALAGHAT AND DILMAN DISTRICT
SIRMOUR, THROUGH PROPRIETOR
ATUL AGGARWAL SON OF SH.
VINOD AGGARWAL RESIDENT OF
VILLAGE SARAHAN, TEHSIL
PACHHAD, SIRMOUR, H.P. ....RESPONDENT
210.RP NO.211 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ADDITIONAL EXCISE AND
TAXATION COMMISSIONER, SOUTH
ZONE SHIMLA, DISTRICT SHIMLA,
H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, SHIMLA
DISTRICT SHIMLA, H.P. ....PETITIONERS
AND
M/S MADAN LAL KHANNA &
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113
COMPANY, LICENSEE, RETAIL
FOREIGN LIQUOR VENDS L.2
GHANAHATTI AND L.2 KASUMPTI,
DISTRICT SHIMLA, THROUGH
PARTNER MADAN LAL KHANNA SON
OF LATE SH. BANSI LAL KHANNA
.
RESIDENT OF GEETA COTTAGE
SANJAULI, DISTRICT SHIMLA, H.P. ....RESPONDENT
211.RP NO.212 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA
4 THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
JUGAL KISHORE SON OF SH.
GIRDHARI LAL, RESIDENT OF
VILLAGE NAGWARI, TEHSIL
NURPUR, DISTRICT KANGRA, H.P.
(EXCISE LICENSEE UNIT NO. 80 ....RESPONDENT
JHAJAKOTHI)
212.RP NO.213 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, ....PETITIONERS
CHAMBA, DISTRICT KANGRA AT
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DHARAMSHALA H.P.
AND
RAJINDER SINGH LIQUOR LICENSEE
OF RETAIL LIQUOR VENDS IN UNIT
.
NO. 5, DISTRICT KANGRA, H.P. FOR
2016-17 THROUGH PROPRIETOR SH.
RAJINDER SINGH, RESIDENT OF
VILLAGE MAJHEEN, TEHSIL
KHUDIAN, DISTRICT KANGRA, H.P. ....RESPONDENT
213.RP NO.214 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE &
TAXATION COMMISSIONER,
CHAMBA.
4 THE COLLECTOR, EXCISE (NORTH
ZONE) PALAMPUR. ....PETITIONERS
AND
ASHISH MAHAJAN SON OF TULSI
RAM, RESIDENT OF VPO SAMOT,
TEHSIL BHATTIYAT, DISTRICT
CHAMBA, H.P. (EXCISE LICENSEE
UNIT NO. 68 SAMOT. ....RESPONDENT
214.RP NO.215 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, SOLAN,
DISTRICT SOLAN, H.P.
4 THE COLLECTOR, EXCISE (SOUTH
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115
ZONE) SHIMLA. ....PETITIONERS
AND
RAKESH KUMAR SON OF SH.
BISHAN DAS RESIDENT OF VILLAGE
.
RANSRI, TEHSIL AND DISTRICT UNA, ....RESPONDENT
H.P.
215.RP NO.216 OF 2022
1. STATE OF H.P. THROUGH PRINCIPAL
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA, DISTRICT KANGRA AT
DHARAMSHALA H.P. ....PETITIONERS
AND
M/S ONKAR WINE AGENCY, L-1,
THAKUR DAWARA, TEHSIL
PALAMPUR DISTRICT KANGRA,
THROUGH ITS SOLE PROPRIETOR
SH. INKAR CHAND RANA SON OF
SH. BHEEM SINGH RESIDENT OF
TIKA AIMA, PALAMPUR, TEHSIL
PALAMPUR, DISTRICT KANGRA, H.P. ....RESPONDENT
216.RP NO.217 OF 2022
1. STATE OF H.P. THROUGH
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
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CHAMBA
4 THE COLLECTOR, EXCISE (NORTH
ZONE) PALAMPUR. ....PETITIONERS
AND
.
SIDHARTH SHARMA SON OF KEWAL
KRISHAN SHARMA SON OF SH.
DHANI RAM SHARMA, RESIDENT OF
VPO TUNNUHATTI, TEHSIL
BHATTIYAT, DISTRICT CHAMBA, H.P.
(EXCISE LICENSEE UNIT NO. 60
TUNNUHATTI). ....RESPONDENT
217.RP NO.218 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2.
THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, ....PETITIONERS
CHAMBA
AND
M/S SANJAY KAPOOR AND OTHERS,
LIQUOR LICENSEE, UNIT NO.168,
PALAMPUR RETAIL LIQUOR VENDS,
DISTRICT KANGRA (HP) FOR 2015-16
THROUGH PARTNER SH. SANJAY
KAPOOR SON OF SH. JASWANT
SINGH, RESIDENT OF VILLAGE
GHAR, TEHSIL PALAMPUR,
DISTRICT KANGRA, H.P. ....RESPONDENT
218.RP NO.219 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
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2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, UNA.
4 THE COLLECTOR, EXCISE (NORTH
.
ZONE), PALAMPUR. ....PETITIONERS
AND
MANOJ KUMAR, SON OF SH. RAM
LAL, RESIDENT OF VILLAGE MAHAL
DHANOT, TEHSIL & DISTRICT
KANGRA, UNIT NO.13, UNA. ....RESPONDENT
219.RP NO.221 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI,H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
M/S PRITHI SINGH, LIQUOR
LICENSEE OF UNIT NO.4, DHALPUR,
DISTRICT KULLU, THROUGH
PARTNER JASWANT RAI, SON OF
SH. KIRPA RAM, VILLAGE BADAH,
P.O. MOHAL, TEHSIL AND DISTRICT
KULLU, H.P. ....RESPONDENT
220.RP NO.222 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
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118
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE & TAXATION
COMMISSIONER, NORTH ZONE,
PALAMPUR, DISTRICT KANGRA, H.P.
4 THE ASSISTANT EXCISE AND
.
TAXATION COMMISSIONER,
DISTRICT KANGRA AT
DHARAMSHALA, H.P. ....PETITIONERS
AND
M/S GULZAR MODAMMAD SAHIL
THAKUR, LIQUOR LICENSEE OF
RETAIL LIQUOR VENDS IN UNIT
NO.4, DISTRICT KANGRA (H.P.), FOR
2016-17, THROUGH PARTNER SH.
GULZAR MOHAMMAD, RESIDENT OF
VILLAGE AND POST OFFICE AMB
PATHIAR, TEHSIL JAWALAMUKHI,
DISTRICT KANGRA, H.P. ....RESPONDENT
221.RP NO.223 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, SOLAN.
4 THE COLLECTOR, EXCISE (CENTRAL
ZONE), SHIMLA. ....PETITIONERS
AND
M/S THAKUR WINE - THROUGH
KARAM CHAND, SON OF SH.
SURESH CHAND, RESIDENT OF
VILLAGE SHEEL, P.O. DEOTHI,
TEHSIL AND DISTRICT SOLAN,
(EXCISE LICENSEE UNIT NO.14,15,16,
SUBATHU, GARKHAL, PATTA-
KUTHAR). ....RESPONDENT
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222.RP NO.224 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
.
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA, H.P.
4 THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
HEM SINGH, SON OF SH. BRIJ LAL,
RESIDENT OF VPO RAJERA, TEHSIL
& DISTRICT CHAMBA, H.P. (EXCISE
LICENSEE UNIT NO.7 KHARAMUKH). ....RESPONDENT
223.RP NO.225 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P. ....PETITIONERS
AND
M/S SUMAN SINGH AND COMPANY,
LICENSEE, UNIT NO.17-SAINJ
GROUP OF RETAIL LIQUOR VENDS
IN DISTRICT KULLU, THROUGH
PARTNER SH. SUMAN SINGH, SON
OF SH. MOTI RAM PALSRA,
RESIDENT OF VILLAGE SAINJ, SUB
TEHSIL SAINJ, DISTRICT KULLU, H.P. ....RESPONDENT
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120
224.RP NO.226 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
CHAMBA.
4 THE COLLECTOR, EXCISE (NORTH
ZONE), PALAMPUR. ....PETITIONERS
AND
M/S CHAMBA ENTERPRISES
CHAMBA, DISTRICT CHAMBA,
THROUGH ITS MANAGING PARTNER
SH. AVINESH MAHINDRU, SON OF
SH. M.L. MAHINDRU, RESIDENT OF
SULTAN PUR, CHAMBA TOWN,
CHAMBA, H.P. ....RESPONDENT
225.RP NO.227 OF 2022
1. STATE OF H.P. THROUGH PR.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER,
SHIMLA, H.P.
4 THE COLLECTOR, EXCISE (SOUTH
ZONE), SHIMLA. ....PETITIONERS
AND
M/S NEEL KANTH WINES, SAI ROAD
BADDI, HIMACHAL PRADESH,
THROUGH ITS MANAGING
PARTNERSH. CHANDER MOHAL
SHARMA, SON OF SH. RAM
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121
PARKASH, RESIDENT OF JAWAHAR
COLONY, KAMLA NAGAR,
SANJAULI, SHIMLA. ....RESPONDENT
226.RP NO.228 OF 2022
1. STATE OF H.P. THROUGH PR.
.
SECRETARY (EXCISE & TAXATION)
TO THE GOVERNMENT OF
HIMACHAL PRADESH, SHIMLA-2.
2. THE EXCISE AND TAXATION
COMMISSIONER, BLOCK NO.30, SDA
COMPLEX, KASUMPTI, SHIMLA.
3. THE DEPUTY EXCISE AND TAXATION
COMMISSIONER, CENTRAL ZONE,
MANDI, DISTRICT MANDI, H.P.
4 THE ASSISTANT EXCISE AND
TAXATION COMMISSIONER, KULLU,
DISTRICT KULLU, H.P.
r ....PETITIONERS
(BY MR. AJAY VAIDYA,
SR. ADDITIONAL ADVOCATE
GENERAL, FOR THE PETITIONERS/
STATE, IN ALL THE PETITIONS)
AND
M/S BALDEV SINGH GURDEV SNGH
& CO. LIQUOR LICENSEE OF UNIT
NO.22, MODEL TOWN, DISTRICT
KULLU, THROUGH PARTNER
BALDEV SINGH, SON OF SH. BABU
RAM, VILLAGE BADAH, POST
OFFICE MOHAL, TEHSIL AND
DISTRICT KULLU, H.P. ....RESPONDENT
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These Review Petitions coming on for
pronouncement this day, Hon'ble Mrs. Justice Sabina,
passed the following:
.
ORDER
Vide this order, above mentioned review petitions will be disposed of, as they have arisen out of common order dated 06.09.2019.
2. Respondents had challenged the Excise Policy Announcements which stipulated the levy of additional fee and penalty, whenever the quantity of liquor manufactured and/or sold, fell short of the minimum guaranteed quota fixed every year for the licensees, three groups of persons, namely, manufacturers/distillers/bottlers, wholesalers and retailers.
3. The Coordinate Bench of this Court, after hearing the arguments, concluded as under:-
"(A) the writ petitions filed by the manufacturers and wholesalers are allowed and condition Nos.10.28(A) (8) and 10.29, insofar as they impose the burden of additional duty and penalty for failure to lift the minimum guaranteed quota are set aside, however, with a rider that ::: Downloaded on - 08/06/2022 20:02:52 :::CIS 123 they shall pay the license fee for the entire minimum guaranteed quota; and (B) the writ petitions filed by the retailers are .
partly allowed and condition No.4.3 of the policy announcements for all the 4 years namely 2013- 14 to 2016-17 are set aside, with a rider that the retailers will be liable to pay the license fee for the entire minimum guaranteed quota together with the additional fee as stipulated in Rule 35-A (22) of the Himachal Pradesh Liquor License Rules, 1986 for all the years during which the said rule is in operation."
4. Mr. Ajay Vaidya, learned Senior Additional Advocate General, has submitted that the order dated 06.09.2019, was liable to be reviewed, as patent error which had crept in the order was liable to be corrected. He has submitted that the relevant provision of Section 27 of the Himachal Pradesh Excise Act, 2011 (hereinafter referred to as the 'Act' in short), had not been duly considered by this Court while passing the order dated 06.09.2019. Reliance had been placed on the decisions of Coordinate Bench of this Court, in case titled Ram Lal versus State of Himachal Pradesh, dated 21.12.2007, in CWP No.2160 of 2007 and in ::: Downloaded on - 08/06/2022 20:02:52 :::CIS 124 case titled Himalayan Wine and others versus State of Himachal Pradesh, dated 28.06.2016, in CWP No.1525 of 2016, but the same have not been taken in consideration by .
this Court while passing the order dated 06.09.2019.
5. After hearing learned Senior Additional Advocate General and going through the order dated 06.09.2019, which was passed by the Coordinate Bench of this Court, we are of the opinion that the Coordinate Bench while passing the said order, has considered the implication of Section 27 of the Act. Whether the appreciation of the provision of Section 27 of the Act has been rightly done by the Coordinate Bench or not, cannot be gone into, while hearing the review petitions.
6. The fact that some of the judgments, cited by the review petitioners, had not been considered by the Coordinate Bench at the time of passing the order dated 06.09.2019, also cannot be taken in consideration while hearing the review petitions.
7. The review petitioners/State could have approached the higher Court by way of an appeal, in case, it was aggrieved of the order passed by the Coordinate Bench.
::: Downloaded on - 08/06/2022 20:02:52 :::CIS 1258. Keeping in view the facts and circumstances of these cases, no ground for review of the order dated 06.09.2019, is made out.
.
9. Dismissed.
10. Pending miscellaneous application(s), if any, shall also stand disposed of.
r to ( Sabina )
Acting Chief Justice
( Satyen Vaidya )
June 03, 2022 Judge
(Yashwant)
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