Himachal Pradesh High CourtState Of H.P. Through vs Unknown on 3 June, 2022Bench: Sabina, Acting Justice, Satyen Vaidya1IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA\n                ON THE 3rd DAY OF JUNE, 2022\n                          BEFORE\n               HON'BLE MRS. JUSTICE SABINA,\n\n\n\n\n                                                        .ACTING CHIEF JUSTICE\n\n\n\n\n\n                            &\n          HON'BLE MR. JUSTICE SATYEN VAIDYA\n\n\n\n\n\n                 REVIEW PETITION NO.234 OF 2022\n                                IN\n               CIVIL WRIT PETITION NO.5232 OF 2014\n\n\n\n\n                ALONGWITH CONNECTED MATTERS\n                     RESERVED ON: 30.05.2022\n                   PRONOUNCED ON: 03.06.2022\n\n         Between:-1.RP NO.234 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, HIMACHAL\n\n\n\n\n         PRADESH.3.   THE ASSISTANT EXCISE AND\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         SOLAN, H.P.4.   THE COLLECTOR EXCISE (SOUTH\n\n\n\n\n\n         ZONE), SHIMLA-9.                        ....PETITIONERS\n\n         AND\n\n         M/S MOHAN MEAKIN LIMITED, A\n         COMPANY INCORPORATED UNDER\n         THE COMPANIES ACT, HAVING ITS\n         REGISTERED OFFICE AT SOLAN,\n         BREWERY, SOLAN, TEHSIL &\n         DISTRICT SOLAN, H.P.\n         THROUGH SHRI N.N. HANDA,\n         COMPANY SECRETARY.                     ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS22.RP NO.113 OF 20211.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH,\n\n\n\n\n                                                       .SHIMLA-171002.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, HIMACHAL\n         PRADESH, BLOCK NO. 30 SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI,\n         SHIMLA-171009.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.r                           ....PETITIONERS\n\n         ANDM/S BHARAT RAI LIQUOR LICENSEE\n         OF UNIT NO.8, SABJI MANDI,\n         DISTRICT KULLU, THROUGH ITS\n         SOLE PROPRIETOR BHARAT RAI,\n\n\n         SON OF SH. JASWANT RAI,\n         RESIDENT OF VILLAGE BADAH, P.O.\n         MOHAL, TEHSIL AND DISTRICT\n\n\n\n\n         KULLU, H.P.                           ....RESPONDENT3.RP NO.119 OF 20211.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA,\n         HIMACHAL PRADESH.4.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         KANGRA AT DHARAMSHALA,\n         HIMACHAL PRADESH.                      ....PETITIONERS::: Downloaded on - 08/06/2022 20:03:38 :::CIS3AND\n\n         KAMALJEET SINGH, LIQUOR\n         LICENSEE OF RETAIL LIQUOR\n         VENDS IN UNIT NO. 41, DISTRICT\n         KANGRA (HP) FOR 2016-17\n\n\n\n\n                                                       .THROUGH PROPRIETOR SH.KAMALJEET SINGH, RESIDENT OF\n         WARD NO.7, YOL, POST OFFICE YOL,\n         TEHSIL DHARAMSHALA, DISTRICT\n\n\n\n\n\n         KANGRA, H.P.                          ....RESPONDENT4.RP NO.120 OF 20211.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR, DISTRICT\n\n\n         KANGRA, H.P.                           ....PETITIONERS\n\n         AND\n\n\n\n\n         RAM SINGH CHAMBIAL SON OF SHRI\n\n\n\n\n\n         DEVI SINGH, RESIDENT OF VILLAGE\n         & POST OFFICE CHOWARI, TEHSIL\n         BHATTIYAT, DISTRICT CHAMBA, H.P.      ....RESPONDENT5.RP NO.121 OF 20211.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE AND::: Downloaded on - 08/06/2022 20:03:38 :::CIS4TAXATION COMMISSIONER,\n         DISTRICT KANGRA AT\n         DHARAMSHALA, HIMACHAL\n         PRADESH                                ....PETITIONERS\n\n         AND\n\n\n\n\n                                                       .M/S RAMNA DEVI, SUKHDEV SINGH\n         AND JAGDISH CHAND, LIQUOR\n         LICENSEE OF RETAIL LIQUOR\n\n\n\n\n\n         VENDS IN UNIT NO. 21, DISTRICT\n         KANGRA (HP) FOR 2016-17\n         THROUGH PARTNER SH. SUKHDEV\n         SINGH RESIDENT OF VILLAGE\n         TALLA, POST OFFICE\n\n\n\n\n         BOHARKAWALU, TEHSIL AND\n         DISTRICT KANGRA, H.P.                 ....RESPONDENT6.RP NO.128 OF 20211.\n\n         STATE OF H.P. THROUGH PRINCIPAL\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, UNA\n\n\n\n\n         DISTRICT UNA, H.P.4.   THE COLLECTOR, EXCISE (NORTH\n\n\n\n\n\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n         AND\n\n\n\n\n\n         SAT PRAKASH SON OF SH. CHOTE\n         LAL, RESIDENT OF VILLAGE\n         BADOLI, TEHSIL & DISTRICT UNA,\n         H.P. UNIT NO. 25, GAGRET, UNA.        ....RESPONDENT7.RP NO.129 OF 20211.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA::: Downloaded on - 08/06/2022 20:03:38 :::CIS5COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER4.   THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.                         ....PETITIONERS\n\n\n\n\n                                                       .AND\n\n\n\n\n\n         RAJ KUMAR SON OF SH. SITA RAM,\n         RESIDENT OF VILLAGE BARUNA,\n\n\n\n\n\n         P/O SONATI TAKOLI, TEHSIL\n         BANGANA, DISTRICT UNA, H.P.           ....RESPONDENT8.RP NO.130 OF 20211.   STATE OF H.P. THROUGH\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n         COMMISSIONER, BLOCK NO.30, SDA\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, SOLAN4.   THE COLLECTOR, EXCISE (CENTRAL\n         ZONE), SHIMLA.                         ....PETITIONERS\n\n\n\n         AND\n\n\n\n\n         RAJNEESH KUMAR SON OF SH.\n         MOHAN LAL SHARMA, RESIDENT OF\n\n\n\n\n\n         HOUSE NO. 935, SECTOR-7, URBAN\n         ESTATE AMBALA, HARYANA,\n         (EXCISE LICENSEE UNIT NO. 1, L-2\n         PARASHAR HALL, L-2 THE MALL\n\n\n\n\n\n         SOLAN, L-14 JAUNAJI ROAD & L-14\n         NEAR DC OFFICE, DISTRICT SOLAN.       ....RESPONDENT9.RP NO.131 OF 20211.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION::: Downloaded on - 08/06/2022 20:03:38 :::CIS6COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, HIMACHAL\n         PRADESH.                              ....PETITIONERS\n\n\n\n\n                                                      .AND\n\n         M/S SUNIL KUMAR LIQUOR\n\n\n\n\n\n         LICENSEE OF UNIT NO.3, GANDHI\n         NAGAR, DISTRICT KULLU, THROUGH\n         PARTNER SUNIL KUMAR SON OF\n         SHANKAR DASS VILLAGE\n         GURANWAD, POST OFFICE3\n\n\n\n\n         DADASHIBBA, TEHSIL JASWAN\n         KOTLA, DISTRICT KANGRA, H.P.         ....RESPONDENT10.RP NO.132 OF 20211.\n\n         STATE OF H.P. THROUGH\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER CHAMBA\n\n\n\n\n         DISTRICT CHAMBA, H.P.4.   THE COLLECTOR, EXCISE (NORTH\n\n\n\n\n\n         ZONE), PALAMPUR.                      ....PETITIONERS\n\n         AND\n\n\n\n\n\n         AVINASH SON OF SH. AMAR NATH,\n         RESIDENT OF VPO DEHRA, TEHSIL\n         DEHRA, DISTRICT KANGRA, H.P.(EXCISE LICENSEE UNIT NO. 24SULTANPUR).                          ....RESPONDENT11.RP NO.133 OF 20211.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION::: Downloaded on - 08/06/2022 20:03:38 :::CIS7COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, UNA\n         DISTRICT UNA, H.P.4.   THE COLLECTOR, EXCISE (NORTH\n\n\n\n\n                                                      .ZONE), PALAMPUR.                      ....PETITIONERS\n\n\n\n\n\n         AND\n\n\n\n\n\n         M/S RANGAR BREWERIES LIMITED,\n         A PUBLIC LIMITED COMPANY,\n         HAVING ITS REGISTERED OFFICE AT\n         202/47, THAPAR ARCADE,\n         KALUSARAI, HAUZKHAS, NEW\n\n\n\n\n         DELHI AND UNIT AT 1&130,\n         INDUSTRIAL AREA, MEHATPUR,\n         DISTRICT UNA- 174315, H.P.\n         THROUGH SHRI MUKESH KUMAR\n\n         PANDEY SON OF SHRI SHYAM\n\n         PRATAP PANDEY, DIRECTOR.             ....RESPONDENT12.RP NO.134 OF 20211.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA DISTRICT CHAMBA.4.   THE COLLECTOR, EXCISE (NORTH\n\n\n\n\n\n         ZONE), PALAMPUR.                      ....PETITIONERS\n\n         AND\n\n         OM PRAKASH SON OF SH. JAGDISH\n         CHAND, RESIDENT OF VPO DHEERA,\n         TEHSIL PALAMPUR, DISTRICT\n         KANGRA, H.P., (EXCISE LICENSEE\n         UNIT NO. 29 BALOO).                  ....RESPONDENT13.RP NO.135 OF 20211.   STATE OF H.P. THROUGH PRINCIPAL::: Downloaded on - 08/06/2022 20:03:38 :::CIS8SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA..3.   THE DEPUTY EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE AND\n\n\n\n\n\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                      ....PETITIONERS\n\n         AND\n\n\n\n\n\n         M/S ASHWANI ANGRA, LICENSEE\n         RETAIL LIQUOR VEND, L.2 GOMPA\n         ROAD, MANALI, DISTRICT KULLU,\n         THROUGH PROPRIETOR SH.ASHWANI AANGRA SON OF SH.BADRI NATH AANGRA, RESIDENT OF\n         VILLAGE PANJAWAR, TEHSIL\n         HAROLI, DISTRICT UNA, H.P.               ....RESPONDENT14.RP NO.136 OF 20211.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n\n\n\n\n\n         CHAMBA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n         AND\n\n         BALBEER, SON OF SH. KHAIBAR\n         RAM, RESIDENT OF VPO LAHAL,\n         TEHSIL BHARMOUR, DISTRICT\n         CHAMBA, H.P. (EXCISE LICENSEE\n         UNIT NO.2, BHARMOUR).                    ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS915.RP NO.141 OF 20211.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n                                                          .COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, UNA4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE) PALAMPUR.                           ....PETITIONERS\n\n         AND\n\n\n\n\n\n         SURINDER KUMAR SON OF SH.\n         DATA RAM, RESIDENT OF VPO\n         TEURI, TEHSIL & DISTRICT UNA,\n         UNIT NO. 12, BEHDALA, UNA.               ....RESPONDENT16.RP NO.142 OF 20211.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n\n\n\n\n\n         CHAMBA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR, H.P.                     ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S AGGARWAL & CO., THROUGH\n         ASHOK KUMAR SON OF SH. PURAN\n         CHAND, RESIDENT OF UPPER\n         JULAKARI, CHAMBA TOWN, TEHSIL\n         AND DISTRICT CHAMBA H.P.\n         (EXCISE LICENSEE UNIT NO. 8 AND\n         10, KARAIN & MUGLA, L-14\n         BHADIAN, KARINA).                        ....RESPONDENT17.RP NO.143 OF 2021::: Downloaded on - 08/06/2022 20:03:38 :::CIS101.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n                                                      .COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR. H.P.                 ....PETITIONERS\n\n         AND\n\n\n\n\n\n         HITENDER SINGH, SON OF SH.\n         KRISHAN DEV THAKUR, RESIDENT\n         OF VPO SIHUNTA, TEHSIL\n         BHATIYAR, DISTRICT CHAMBA, H.P.(EXCISE LICENSEE BHARMOUR UNIT\n\n         NO.2, LAHAL KAHNNI, BHARMOUR\n         AND PATTINALA).                      ....RESPONDENT18.RP NO.144 OF 20211.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,                ....PETITIONERS\n         DISTRICT KANGRA AT\n         DHARAMSHALA, H.P.AND\n\n         M/S SANJAY KAPOOR MADAN LAL,\n         LIQUOR LICENSEE OF RETAIL LIQUR\n         VENDS IN UNIT NO.31, DARI-\n         RAMNAGAR-SHIMLA-DARNU-\n         SIDWARI, DISTRICT KANGRA (HP),::: Downloaded on - 08/06/2022 20:03:38 :::CIS11THROUGH PARTNER SH. SANJAY\n         KAPOOR, SON OF SH. JASWANT\n         SINGH, RESIDENT OF VILLAGE\n         GHAR, TEHSIL PALAMPUR,\n         DISTRICT KANGRA, H.P.                 ....RESPONDENT\n\n\n\n\n                                                       .19.RP NO.145 OF 20211.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, HIMACHAL\n         PRADESH.3.   THE ASSISTANT EXCISE &\n\n\n\n\n         TAXATION COMMISSIONER.4.   THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.r                            ....PETITIONERS\n\n         ANDSURENDER KUMAR, SON OF SH.\n         DATA RAM, RESIDENT OF VILLAGE\n         TEURI, TEHSIL & DISTRICT UNA,\n         HIMACHAL PRADESH.                     ....RESPONDENT20.RP NO.146 OF 20211.   STATE OF H.P. THROUGH\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, HIMACHAL\n         PRADESH.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, UNA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n         AND\n\n         YOG RAJ, SON OF SH. SHANKAR\n         DASS, RESIDENT OF JADLA KEORI,\n         TEHSIL AMB, DISTRICT UNA, UNIT\n         NO.2, L-2, OLD BUS STAND, UNA.        ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS1221.RP NO.147 OF 20211.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n                                                      .COMMISSIONER, HIMACHAL\n\n\n\n\n\n         PRADESH.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, UNA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                      ....PETITIONERS\n\n         AND\n\n\n\n\n\n         ROSHAN LAL, SON OF SH. DAYA\n         RAM, RESIDENT OF VPO MANDALI,\n         TEHSIL BANGANA, DISTRICT UNA,\n         UNIT NO.11, BASAL, UNA.              ....RESPONDENT22.RP NO.148 OF 20211.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n         TAXATION COMMISSIONER, SOUTH\n\n\n\n\n\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         HIMACHAL PRADESH.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SHIMLA,\n\n\n\n\n\n         DISTRICT SHIMLA, HIMACHAL             ....PETITIONERS\n         PRADESH.AND\n\n         M/S J. GULATI AND COMPANY,\n         LICENSEE, RETAIL LIQUOR VENDS\n         L-2 BHARARI AND L-2 KAITHU,\n         DISTRICT SHIMLA, THROUGH\n         PARTNER, JASLEEN GULATI,\n         WIFE OF HARPREET SINGH GULATI,\n         RESIDENT OF HOTEL JASLEEN::: Downloaded on - 08/06/2022 20:03:38 :::CIS13GULATI, WIFE OF HARPREET SINGH\n         GULATI, RESIDENT OF HOTEL\n         BHARARI REGENCY, BHARARI,\n         SHIMLA-171001, HIMACHAL\n         PRADESH.                              ....RESPONDENT\n\n\n\n\n                                                       .23.RP NO.150 OF 20211.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n\n\n\n\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         HIMACHAL PRADESH.4.   THE EXCISE & TAXATION OFFICER,\n\n         RECKONG PEO, DISTRICT KINNAUR,\n\n         H.P.                                   ....PETITIONERS\n\n         AND\n\n         PRAKSH CHAND VIJ, LICENSEE\n\n\n         RETAIL LIQUOR VENDS IN SUNGRA\n         UNIT FOR 2016-17 DISTRICT\n         KINNAUR, THROUGH PROPRIETOR\n\n\n\n\n         PARKASH CHAND VIJ SON OF LATE\n         SH. M.R. VIJ RESIDENT OF GARDEN\n\n\n\n\n\n         VIEW, SANJAULI, SHIMLA-171006\n         H.P.                                  ....RESPONDENT24.RP NO.151 OF 20211.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, KULLU,\n         H.P.4.   THE COLLECTOR, EXCISE (CENTRAL\n         ZONE), MANDI.                          ....PETITIONERS::: Downloaded on - 08/06/2022 20:03:38 :::CIS14AND\n\n         M/S SURITI TAYAGI DAUGHTER OF\n         SH. SATISH TAYAGI, RESIDENT OF\n         C-412, SECTOR 4, PHASE-II, NEW\n\n\n\n\n                                                       .SHIMLA, TEHSIL AND DISTRICT\n\n\n\n\n\n         SHIMLA PROPRIETOR M/S COPIA\n         BEVERAGES, PIRIDI, P/O MOHAL,\n         DISTRICT KULLU.                       ....RESPONDENT25.RP NO.152 OF 20211.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.\n\n         THE ASSISTANT EXCISE AND\n\n         TAXATION COMMISSIONER, UNA,\n         H.P.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n\n         AND\n\n         RANDEEP KUMAR SON OF SH.RAGHUBEER SINGH, RESIDENT OF\n         JASWALAN, TEHSIL AMB, DISTRICT\n\n\n\n\n\n         UNA, UNIT NO. 4, L-2 UNA.             ....RESPONDENT26.RP NO.154 OF 20211.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA, H.P.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                       ....PETITIONERS::: Downloaded on - 08/06/2022 20:03:38 :::CIS15AND\n\n         M/S SHER SINGH SANJEEV KUMAR\n         THROUGH SANJEEV KUMAR SON OF\n         TULASI RAM, RESIDENT OF VPO\n         SAMOT, TEHSIL BHATTIYAT,\n\n\n\n\n                                                      .DISTRICT CHAMBA, H.P. (EXCISE\n\n\n\n\n\n         LICENSEE UNIT NO. 57 KAKIRA)         ....RESPONDENT27.RP NO.155 OF 20211.   STATE OF H.P. THROUGH THE\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER.4.\n\n         THE COLLECTOR, EXCISE (SOUTH\n\n         ZONE), SHIMLA.                        ....PETITIONERS\n\n         AND\n\n         ANIL KUMAR SON OF SH. MEHAR\n\n\n         CHAND RESIDENT OF WARD NO.1,\n         UNA TEHSIL AND DISTRICT UNA,HIMACHAL PRADESH, UNIT NO. 14WAKNAGHAT SOLAN.                     ....RESPONDENT28.RP NO.156 OF 20211.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, SHIMLA,\n         DISTRICT SHIMLA, H.P.                 ....PETITIONERS::: Downloaded on - 08/06/2022 20:03:38 :::CIS16AND\n\n         M/S ASHWANI KUMAR VASISHTA\n         AND COMPANY, LICENSEE, RETAIL\n         LIQUOR VENDS L-2 CHOTTA\n         SHIMLA, SHIMLA AND L-12 THEOG,\n\n\n\n\n                                                       .DISTRICT SHIMLA THROUGH\n\n\n\n\n\n         PARTNER, SH. ASHWANI KUMAR\n         VASISHTA SON OF VED VYAS,\n         RESIDENT OF SET NO.3, HIGHWAY\n\n\n\n\n\n         APARTMENTS, VIKAS NAGAR,\n         SHIMLA, DISTRICT SHIMLA, H.P.         ....RESPONDENT29.RP NO.157 OF 20211.   STATE OF H.P. THROUGH\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n         COMMISSIONER, BLOCK NO.30, SDA\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, SOLAN,\n         DISTRICT SOLAN, H.P                    ....PETITIONERS\n\n\n\n\n         AND\n\n\n\n\n\n         SH. RAJENDER PAL RANA S/O SH.\n         PARMESHWAR DASS, RESIDENT OF\n         93-94, KILN AREA, NANGAL\n\n\n\n\n\n         TOWNSHIP DISTRICT ROPAR,\n         PUNJAB, PARTNER, M/S RAJENDER\n         PAL RANA AND CO., LIQUOR\n         LICENSEE ARKI UNIT RETAIL\n         LIQUOR VENDS FOR 2014-15,\n         DISTRICT SOLAN, H.P.                  ....RESPONDENT30.RP NO.158 OF 20211.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.::: Downloaded on - 08/06/2022 20:03:38 :::CIS172.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA, DISTRICT CHAMBA, H.P\n\n\n\n\n                                                            .4.   THE COLLECTOR EXCISE (NORTH\n\n\n\n\n\n         ZONE), PALAMPUR.                            ....PETITIONERS\n\n         AND\n\n\n\n\n\n         JUGAL KISHOR SON OF SH.\n         GIRDHARI LAL RESIDENT OF\n         VILLAGE NAGWARI, TEHSIL\n         NURPUR, DISTRICT KANGRA, H.P.(EXCISE LICENSEE UNIT NO. 82/83\n         LACHORI)                                   ....RESPONDENT31.RP NO.159 OF 20211.\n\n         STATE OF H.P. THROUGH PRINCIPAL\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n\n\n\n\n         CHAMBA4.   THE COLLECTOR, EXCISE (NORTH\n\n\n\n\n\n         ZONE), PALAMPUR.                            ....PETITIONERS\n\n         AND\n\n\n\n\n\n         MOHINDER KUMAR SON OF SH. RAM\n         PRAKASH, RESIDENT OF VILLAGE\n         BAGDIYALA, P/O JAROT, TEHSIL\n         JAWALI, DISTRICT KANGRA, H.P.(EXCISE LICENSEE UNIT NO. 11RAJERA)                                    ....RESPONDENT32.RP NO.160 OF 20211.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.::: Downloaded on - 08/06/2022 20:03:38 :::CIS182.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER4.   THE COLLECTOR EXCISE (SOUTH\n\n\n\n\n                                                        .ZONE) SHIMLA.                           ....PETITIONERS\n\n\n\n\n\n         AND\n\n\n\n\n\n         BALJEET SINGH SON OF SH.\n         KARTAR SINGH, RESIDENT OF\n         VILLAGE UPPER ARNIALA, P/O\n         KOTLAN KALAN, DISTRICT UNA, H.P.       ....RESPONDENT33.RP NO.161 OF 20211.   STATE OF H.P. THROUGH PRINCPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n         COMMISSIONER, NORTH ZONE,\n\n\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n\n\n\n\n         CHAMBA, DISTRICT CHAMBA, H.P            ....PETITIONERS\n\n\n\n\n\n         AND\n\n         SH. MANPREET SINGH SON OF\n         GURDEEP SINGH RESIDENT OF\n\n\n\n\n\n         INDIRA COLONY, PATHANKOT\n         (PUNJAB), PROPRIETOR M/S G.S.\n         SETHI AND CO. LICENSEE RETAIL\n         LIQUOR VEND IN UNIT NO. 44(L-2\n         DALHOUSIE, SUBHASH CHAWK)\n         AND UNIT NO. 46 (L-2 DALHOUSIE,\n         GPO) OF DISTRICT CHAMBA, H.P.          ....RESPONDENT34.RP NO.14 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF::: Downloaded on - 08/06/2022 20:03:38 :::CIS19HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n\n\n\n\n                                                      .CHAMBA.                               ....PETITIONERS\n\n\n\n\n\n         AND\n\n\n\n\n\n         LAKHBIR SINGH, SON OF SARDAR\n         SINGH, RESIDENT OF HOUSE\n         NO.12/482, BHAGAT NAGAR,\n         PATHANKOT, TEHSIL & DISTRICT\n         PATHANKOT, PUNJAB (EXCISE\n\n\n\n\n         LICENSEE UNIT NO.7 RAKH).            ....RESPONDENT35.RP NO.15 OF 20221.   STATE OF H.P. THROUGH\n\n         SECRETARY (EXCISE & TAXATION)\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER\n         CHAMBA, DISTRICT CHAMBA, H.P4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), SHIMLA.                        ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S GURDASPUR ENTERPRISES AT\n\n\n\n\n\n         PAREL DISTRICT CHAMBA\n         THROUGH ITS MANAGING PARTNER\n         SH. ASHWINDER SINGH SON OF SH.\n         HARBHAJAN SINGH, RESIDENT OF\n         58 MUNICIPAL COLONY, COLLAGE\n         ROAD, PATHANKOT.                     ....RESPONDENT36.RP NO.16 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.::: Downloaded on - 08/06/2022 20:03:38 :::CIS202.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER\n         CHAMBA, DISTRICT CHAMBA, H.P\n\n\n\n\n                                                       .4.   THE COLLECTOR, EXCISE (NORTH\n\n\n\n\n\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n         AND\n\n\n\n\n\n         SIDHARTH SHARMA SON OF KEWAL\n         KRISHAN SHARMA SON OF SH.\n         DHANI RAM SHARMA, RESIDENT OF\n         VPO TUNNUHATTI, TEHSIL\n\n\n\n\n         BHATTIYAT, DISTRICT CHAMBA, H.P.(EXCISE LICENSEE UNIT NO. 59NAINIKHADD).r                          ....RESPONDENT37.RP NO.17 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n\n\n\n\n         TAXATION COMMISSIONER\n         SIRMOUR, H.P.4.   THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.                         ....PETITIONERS\n\n         AND\n\n\n\n\n\n         M/S ARADHANA WINES, L-1, NAHAN,\n         DISTRICT SIRMOUR THROUGH ITS\n         SOLE PROPRIETOR SMT. INDERA\n         DOGRA WIFE OF SH. ANIL KUMAR\n         DOGRA, RESIDENT OF PREM\n         NAGAR, UNA, TEHSIL AND DISTRICT\n         UNA.                                  ....RESPONDENT38.RP NO.18 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)::: Downloaded on - 08/06/2022 20:03:38 :::CIS21TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n\n\n\n\n                                                       .COMMISSIONER, NORTH ZONE,\n\n\n\n\n\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE AND\n         TAXATION CMMISSIONER, DISTRICT\n\n\n\n\n\n         KANGRA, H.P.                           ....PETITIONERS\n\n         AND\n\n         M/S RAMESH SINGH KARANVEER\n\n\n\n\n         SINGH LIQUOR LICENSEE OF RETAIL\n         LIQUOR VENDS IN UNIT NO. 1,\n         DISTRICT KANGRA H.P. FOR 2016-17\n         THROUGH PARTNER SH. RAMESH\n\n         SINGH, RESIDENT OF VILLAGE\n\n         TALLA, POST OFFICE\n         BOHARKAWALU, TEHSIL AND\n         DISTRICT KANGRA, H.P.                 ....RESPONDENT39.RP NO.19 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER\n\n\n\n\n\n         CHAMBA, DISTRICT SOLAN, H.P4.   THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.                         ....PETITIONERS\n\n         AND\n\n         NARENDER KUMAR SON OF SH.\n         MUNSHI RAM RESIDENT OF VILLAGE\n         DALOH, TEHSIL GHUMARWIN,\n         DISTRICT BILASPUR, H.P.               ....RESPONDENT40.RP NO.20 OF 2022::: Downloaded on - 08/06/2022 20:03:38 :::CIS221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n                                                       .COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA DISTRICT SHIMLA,\n\n\n\n\n\n         H.P.4.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, BBN\n         AREA AT BADDI, DISTRICT SOLAN,\n         H.P.                                   ....PETITIONERS\n\n         AND\n\n\n         M/S BANKA RAM CHANDEL,\n\n         LICENSEE, RETAIL LIQUOR VENDS\n\n         L.14 MANJHOLI AND MAJRA UNITS\n         IN BBN AREA, TEHSIL NALAGARH,\n         DISTRICT SOLAN, THROUGH\n         PROPRIETOR SH. BANKA RAM\n         CHANDEL SON OF LATE SH.               ....RESPONDENT\n\n\n         DAULAT RAM RESIDENT OF\n         KHERACHAK H. NO. 293, TEHSIL\n         NALAGARH, DISTRICT SOLAN, H.P.41.RP NO.21 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n         AND\n\n         AVINASH, SON OF SH. AMAR NATH,::: Downloaded on - 08/06/2022 20:03:38 :::CIS23RESIDENT OF VPO DEHRA, TEHSIL\n         DEHRA, DISTRICT KANGRA, H.P.(EXCISE LICENSEE UNIT NO.88 & 89BANDAL & SANGHNI).....RESPONDENT\n\n\n\n\n                                                          .42.RP NO.22 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR, EXCISE (NORTH\n\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n         AND\n\n         JUGAL KISHOR, SON OF SH.\n         GIRDHARI LAL, RESIDENT OF\n\n\n         VILLAGE NAGWARI, TEHSIL\n         NURPUR, DISTRICT KANGRA, H.P.\n         (EXCISE LICENSEE UNIT NO.84\n\n\n\n\n         TELKA).                                  ....RESPONDENT43.RP NO.23 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n         AND::: Downloaded on - 08/06/2022 20:03:38 :::CIS24M/S THAKUR WINE AGENCY, AMIT\n         SON OF SH. GIAN CHAND, RESIDENT\n         OF VPO KANDLA, TEHSIL &\n         DISTRICT CHAMBA, (EXCISE\n         LICENSEE UNIT NO.17,36,34 & 35,\n         CHANDI, MASROOND, GHATGALOO,\n\n\n\n\n                                                      .KIYANI).                             ....RESPONDENT44.RP NO.24 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, UNA.4.   THE COLLECTOR, EXCISE (NORTH\n\n         ZONE), PALAMPUR.                      ....PETITIONERS\n\n         AND\n\n         SANJEEV KUMAR, SON OF SH. PREM\n         CHAND, RESIDENT OF VPO SEHRI,\n\n\n         TEHSIL DEHRA, DISTRICT KANGRA,\n         UNIT NO.41, TAHLIWAL, UNA.           ....RESPONDENT45.RP NO.25 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, UNA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                      ....PETITIONERS\n\n         AND\n\n         ANIL KUMAR DOGRA, SON OF SH.\n         MEHAR CHAND DOGRA, RESIDENT\n         OF PREM NAGAR, UNA, TEHSIL &::: Downloaded on - 08/06/2022 20:03:38 :::CIS25DISTRICT UNA, UNIT NO.43, UNA\n         (BANGARH).                               ....RESPONDENT46.RP NO.26 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n                                                          .TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA.                                   ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S LAKHBIR SINGH\n         CONSTRUCTION, EXCISE LICENSEE\n\n         UNIT 12 (SULTANPUR) & UNIT NO.3\n\n         (HOLI) CHAMBA, THROUGH ITS\n         MANAGING PARTNER SH. LAKHBIR\n         SINGH SON OF SARDAR JOGINDER\n         SINGH, RESIDENT OF HOUSE\n         NO.12/482, BHAGAT NAGAR,\n\n\n         PATHANKOT, TEHSIL & DISTRICT\n         PATHANKOT, PUNJAB.                       ....RESPONDENT47.RP NO.27 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         KANGRA AT DHARAMSHALA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n         AND\n\n         M/S A.V. MARKETING JAMANBAD\n         ROAD, ICHHI, KANGRA, THROUGH::: Downloaded on - 08/06/2022 20:03:38 :::CIS26ITS SOLE PROPRIETOR SH. VICAR\n         SHARMA, SON OF SH. NAWAL\n         KISHOR SHARMA, RESIDENT OF\n         VPO ICHHI, TEHSIL & DISTRICT\n         SHIMLA.                                 ....RESPONDENT\n\n\n\n\n                                                         .48.RP NO.28 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n\n\n\n\n         TAXATION COMMISSIONER, Chamba.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.r                             ....PETITIONERS\n\n         ANDSUSHMA DEVI, WIFE OF SH. CHUHAR\n         SINGH, RESIDENT OF VILLAGE\n         RAKH, TEHSIL BHATTIYAT, DISTRICT\n         CHAMBA, H.P. (EXCISE LICENSEE\n\n\n         UNIT NO.69 SIHUNTA).                    ....RESPONDENT49.RP NO.29 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                     ....PETITIONERS\n\n         AND\n\n         M/S BALDEV SINGH, LIQUOR\n         LICENSEE OF UNIT NO.9, PARLA::: Downloaded on - 08/06/2022 20:03:38 :::CIS27BHUNTER, DISTRICT KULLU,\n         THROUGH PARTNER BALDEV\n         SINGH, SON OF SH. BABU RAM\n         VILLAGE BADAH, P.O. MOHAL,\n         TEHSIL AND DISTRICT KULLU, H.P.        ....RESPONDENT\n\n\n\n\n                                                        .50.RP NO.30 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n\n\n\n\n         TAXATION COMMISSIONER, MANDI.4.   THE COLLECTOR, EXCISE (CENTRAL\n         ZONE), SHIMLA.r                            ....PETITIONERS\n\n         ANDM/S SURITI TYAGI, DAUGHTER OF\n         SH. SATISH TYAGI, RESIDENT OF C-\n         412, SECTOR-4, PHASE-II, NEW\n         SHIMLA, TEHSIL & DISTRICT\n\n\n         SHIMLA, PROPRIETOR M/S COPIA\n         BEVERAGES, SOUL KHAD, MANDI,\n         H.P.                                   ....RESPONDENT51.RP NO.31 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, UNA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                        ....PETITIONERS\n\n         AND\n\n         ANIL KUMAR DOGRA, SON OF SH.\n         MEHAR CHAND DOGRA, RESIDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS28OF PREM NAGAR, UNA, TEHSIL &\n         DISTRICT UNA, UNIT NO.31, AJOULI,\n         UNA.                                      ....RESPONDENT52.RP NO.32 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n                                                           .SECRETARY (EXCISE & TAXATION)\n\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                           ....PETITIONERS\n\n         AND\n\n\n         KHUSHAL SINGH, SON OF SH.\n         ANGREZ SINGH, RESIDENT OF VPO\n         JATROON, TEHSIL & DISTRICT\n         CHAMBA, H.P. (EXCISE LICENSEE\n         UNIT NO.63 (L-14 DADIYARA, L-124\n\n\n         RAIPUR).                                  ....RESPONDENT53.RP NO.33 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, HIMACHAL\n         PRADESH.4.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                       ....PETITIONERS\n\n         AND\n\n         M/S SITA RAM, LICENSEE OF UNIT::: Downloaded on - 08/06/2022 20:03:38 :::CIS29NO.27, RAISON, DISTRICT KULLU\n         THROUGH PARTNER SITA RAM, SON\n         OF SH. BARFI RAM, VILLAGE\n         MARHED, P.O. BARIKALAN, TEHSIL\n         KHUNDIYAN, DISTRICT KANGRA,\n         H.P.                                  ....RESPONDENT\n\n\n\n\n                                                       .54.RP NO.34 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA4.   THE COLLECTOR, EXCISE (NORTH\n\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n         AND\n\n         HEM SINGH SON OF SH. BRIJ LAL ,\n         RESIDENT OF VPO BAGDHAR,\n\n\n         TEHSIL AND DISTRICT CHAMBA, H.P.(EXCISE LICENSEE UNIT NO. 50BAGDHAR)                              ....RESPONDENT55.RP NO.35 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                   ....PETITIONERS\n\n         AND::: Downloaded on - 08/06/2022 20:03:38 :::CIS30M/S CHANDERJIT SINGH LIQUOR\n         LICENSEE OF UNIT NO. 21, (MANU\n         MARKET) DISTRICT KULLU\n         THROUGH PARTNER JASWANT RAI\n         SON OF SH. KIRPA RAM VILLAGE\n         BADAH, P/O MOHAL TEHSIL AND\n\n\n\n\n                                                         .DISTRICT KULLU, H.P.                    ....RESPONDENT56.RP NO.36 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.4.\n\n         THE ASSISTANT EXCISE &\n\n         TAXATION COMMISSIONER,\n         CHAMBA, DISTRICT CHAMBA, H.P.            ....PETITIONERS\n\n         AND\n\n\n         SH. G.S. SETHI SON OF LATE SH.\n         SOHAN SINGH SETHI RESIDENT OF\n         INDIRA COLONY, PATHANKOT\n\n\n\n\n         (PUNJAB) PARTNER M/S G.S. SETHI\n         AND CO. LICENSEE RETAIL LIQUOR\n\n\n\n\n\n         VENDS IN UNIT NO. 19 (L-2\n         CHAMBA), UNIT NO. 48 (L-14 BAILLY\n         AND LAHAD), UNIT NO. 74 (L-2\n         KILLAR) AND UNIT NO. 91 (L-14\n\n\n\n\n\n         SECHU) OF DISTRICT CHAMBA, H.P.         ....RESPONDENT57.RP NO.37 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER::: Downloaded on - 08/06/2022 20:03:38 :::CIS314.   THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.                            ....PETITIONERS\n\n         AND\n\n         AJAY KUMAR SON OF SH. PREM\n\n\n\n\n                                                          .CHAND RESIDENT OF VILLAGE\n\n\n\n\n\n         SENRI, TEHSIL DEHRA, DISTRICT\n         KANGRA, H.P.                             ....RESPONDENT58.RP NO.38 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n\n         COMMISSIONER, NORTH ZONE,\n\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         DISTRICT KANGRA, AT\n         DHARAMSHALA, HP.                          ....PETITIONERS\n\n\n\n         AND\n\n\n\n\n         MADAN LAL, LIQUOR LICENSEE OF\n         RETAIL LIQUOR VENDS IN UNIT NO.9\n\n\n\n\n\n         GOPLAPUR-CHACHIAN AND 32\n         NARWANA BALDHAR, DISTRICT\n         KANGRA (HP) THROUGH\n         PROPRIETOR SH. MADAN LAL SON\n\n\n\n\n\n         OF SH. JASWANY SINGH RESIDENT\n         OF VILLAGE GHAR, TEHSIL\n         PALAMPUR, DISTRICT KANGRA, H.P.          ....RESPONDENT59.RP NO.39 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.::: Downloaded on - 08/06/2022 20:03:38 :::CIS323.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         DISTRICT KANGRA, HP.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE) PALAMPUR, KANGRA, H.P.           ....PETITIONERS\n\n\n\n\n                                                       .AND\n\n\n\n\n\n         M/S ARADHANA WINES, L-1, DHALLI,\n         PO DHALLI, TEHSIL AND DISTRICT\n\n\n\n\n\n         SHIMLA THROUGH ITS SOLE\n         PROPRIETOR SMT. INDERA DOGRA\n         WIFE OF SH. ANIL KUMAR DOGRA,\n         RESIDENT OF PREM NAGAR UNA,\n         DISTRICT UNA, H.P.                    ....RESPONDENT1.60.RP NO.40 OF 2022\n\n\n         STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n\n         TO THE GOVERNMENT OF\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n\n\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SHIMLA\n\n\n\n\n\n         DISTRICT SHIMLA, H.P.                  ....PETITIONERS\n\n         AND\n\n\n\n\n\n         M/S SURENDER KHANNA, LICENSEE,\n         RETAIL LIQUOR VEND L-2, MALL\n         ROAD (C.T.O) DISTRICT SHIMLA\n         THROUGH PARTNER KAVI KHANNA\n         SON OF SH. SURENDER KHANNA\n         RESIDENT OF THE MALL SHIMLA\n         171001 H.P.                           ....RESPONDENT61.RP NO.41 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF::: Downloaded on - 08/06/2022 20:03:38 :::CIS33HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n\n\n\n\n                                                        .CHAMBA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR.                        ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S DEVINDRA & CO., JASOOR,\n         DISTRICT KANGRA, H.P., THROUGH\n         ITS PROPRIETOR SH. DEVINDER\n\n\n\n\n         SINGH DADWAL, SON OF LATE SH.\n         DHAIN SINGH, RESIDENT OF\n         JASSUR, TEHSIL NURPUR,\n         DISTRICT KANGRA, H.P.                  ....RESPONDENT62.RP NO.42 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, UNA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR.                        ....PETITIONERS\n\n         AND\n\n\n\n\n\n         NARESH KUMAR, SON OF SH. YOG\n         RAJ, RESIDENT OF VPO RAINSARY,\n         TEHSIL & DISTRICT UNA, UNIT N.3,\n         L-14, HAMIRPUR ROAD, UNA.              ....RESPONDENT63.RP NO.43 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION::: Downloaded on - 08/06/2022 20:03:38 :::CIS34COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, HIMACHAL\n         PRADESH..4.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                   ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S SHAM SUNDER BHARAT RAI &\n         COMPANY, LIQUOR LICENSEE OF\n         UNIT NO.2, BASHING DISTRICT\n\n\n\n\n         KULLU, THROUGH PARTNER\n         BHARAT RAI, SON OF SH. JASWANT\n         RAI, VILLAGE BADAH, P.O. MOHAL,\n         TEHSIL AND DISTRICT KULLU, H.P.       ....RESPONDENT64.RP NO.44 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n         TAXATION COMMISSIONER, SOUTH\n\n\n\n\n\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         HIMACHAL PRADESH.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SHIMLA,\n\n\n\n\n\n         DISTRICT SHIMLA, H.P.                  ....PETITIONERS\n\n         AND\n\n         M/S INDU SURI, LICENSEE, RETAI\n         LIQUOR, L-14, NEW SHIMLA\n         (SECTOR-3), DISTRICT SHIMLA,\n         THROUGH PROPRIETOR INDU SURI,\n         WIFE OF SH. RAMESH SURI,\n         RESIDENT OF SURI VILLA, KELSTON,\n         SHIMLA-171001, HIMACHAL\n         PRADESH.                              ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS3565.RP NO.45 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2..2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n\n\n\n\n\n         COMMISSIONER, CENTRAL ZONE,\n         RAM NAGAR, MANDI, DISTRICT\n         MANDI, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n\n\n\n\n         DISTRICT KULLU, H.P.                    ....PETITIONERS\n\n         AND        r\n         M/S OMKAR ENTERPRISES, L.I.LICENSEE, VILLAGE BADAH, POST\n         OFFICE MOHAL DISTRICT KULLU\n         (HP), THROUGH SOLE PROPRIETOR\n         OMKAR SINGH, SON OF SH. LEKH\n         RAJ, VILLAGE JUKAIN, POST OFFICE\n\n\n         NABAHI, TEHSIL SRKAGHAT,\n         DISTRICT MANDI, H.P.                   ....RESPONDENT66.RP NO.46 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         BILASPUR, DISTRICT BILASPUR, H.P.       ....PETITIONERS\n\n         AND\n\n         M/S GURNARIAN SURI AND::: Downloaded on - 08/06/2022 20:03:38 :::CIS36COMPANY, L.I., BILASPUR, TEHSIL\n         AND DISTRICT BILASPUR, THROUGH\n         ITS PARTNER SH. MOHAN SURI, SON\n         OF LATE SH. GURNARAIN SURI,\n         RESIDENT OF SECTOR RAURA,\n         BILASPUR, TEHSIL AND DISTRICT\n\n\n\n\n                                                       .BILASPUR, H.P.                        ....RESPONDENT67.RP NO.47 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.\n\n         THE ASSISTANT EXCISE &\n\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                   ....PETITIONERS\n\n         AND\n\n\n         M/S ASHA DEEP CONSTRUCTION (P)\n         LTD. AND PARTNERS LIQUOR\n         LICENSEE OF UNIT NO.12, BAJAURA,\n\n\n\n\n         DISTRICT KULLU, THROUGH\n         PARTNER JASWANT RAI, SON OF\n\n\n\n\n\n         SH. KIRPA RAM, VILLAGE BADAH,\n         P.O. MOHAL, TEHSIL AND DISTRICT\n         KULLU, H.P.                           ....RESPONDENT68.RP NO.48 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n         H.P.4.   THE COLLECTOR, EXCISE (CENTRAL::: Downloaded on - 08/06/2022 20:03:38 :::CIS37ZONE), MANDI.....PETITIONERS\n\n         AND\n\n         MS. SURITI TAYAGI, DAUGHTER OF\n\n\n\n\n                                                       .SH. SATISH TAYAGI, RESIDENT OF\n\n\n\n\n\n         C-412, SECTOR-4, PHASE-II, NEW\n         SHIMLA, TEHSIL & DISTRICT\n         SHIMLA, PROPRIETOR M/S COPIA\n\n\n\n\n\n         BEVERAGES, ANNI, DISTRICT\n         KULLU, H.P.                           ....RESPONDENT69.RP NO.49 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n         COMMISSIONER, BLOCK NO.30, SDA\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER.4.   THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.....PETITIONERS\n\n         AND\n\n\n\n\n         MOHINDER SINGH, SON OF SH. HARI\n\n\n\n\n\n         SINGH, RESIDENT OF VILLAGE\n         SARAH, TEHSIL DHARAMSHALA,\n         DISTRICT KANGRA, H.P.                 ....RESPONDENT70.RP NO.50 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, H.P.4.   THE ASSISTANT EXCISE &::: Downloaded on - 08/06/2022 20:03:38 :::CIS38TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                   ....PETITIONERS\n\n         AND\n\n         M/S TEK CHAND, LIQUOR LICENSEE\n\n\n\n\n                                                       .OF UNIT N.11, KASOL, DISTRICT\n\n\n\n\n\n         KULLU, THROUGH PARTNER TEK\n         CHAND S/O SH. KISHAN CHAND,\n         VILLAGE PANCHETAN, P.O.PADWAN, TEHSIL PADHAR,\n         DISTRICT MANDI, H.P.                  ....RESPONDENT71.RP NO.51 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n         COMMISSIONER, BLOCK NO.30, SDA\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         HIMACHAL PRADESH.4.   THE COLLECTOR, EXCISE (SOUTH\n\n\n         ZONE), SHIMLA.                         ....PETITIONERS\n\n         AND\n\n\n\n\n         M/S COPIA BEVERAGES, MODEL\n\n\n\n\n\n         TOWN KIRPALPUR, THROUGH ITS\n         PROPRIETOR MS. SURITI TAYAGI\n         DAUGHTER F SH. SATISH TAYAGI,\n         RESIDENT OF C-412, SECTOR-4,\n\n\n\n\n\n         PHASE-II, NEW SHIMLA, TEHSIL AND\n         DISTRICT SHIMLA.                      ....RESPONDENT72.RP NO.52 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &::: Downloaded on - 08/06/2022 20:03:38 :::CIS39TAXATION COMMISSIONER, UNA4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n         AND\n\n\n\n\n                                                       .MOHINDER KUMAR SON OF SH.TULSI RAM, RESIDENT OF VILLAGE\n         BHEKEN, TEHSIL JUBBAL, DISTRICT\n         SHIMLA, H.P. UNIT NO. 28,\n\n\n\n\n\n         MEHATPUR, UNA.                        ....RESPONDENT73.RP NO.53 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n\n\n         DISTRICT KANGRA AT\n         DHARAMSHALA HIMACHAL\n         PRADESH.                               ....PETITIONERS\n\n\n\n\n         AND\n\n\n\n\n\n         SANJAY KAPOOR, PROPRIETOR\n         LIQUOR LICENSEE OF RETAILLIQUOR VENDS IN UNIT NO. 10TANDA, UNIT NO. 11 PANCHRUKHI\n         AND UNIT NO. 15 PALAMPUR,\n         DISTRICT KANGRA (HP) THROUGH\n         PROPRIETOR SH. SANJAY KAPOOR\n         SON OF SH. JASWANT SINGH\n         RESIDENT OF VILLAGE GHAR,\n         TEHSIL PALAMPUR, DISTRICT\n         KANGRA, H.P.                          ....RESPONDENT74.RP NO.54 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)::: Downloaded on - 08/06/2022 20:03:38 :::CIS40TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n\n\n\n\n                                                      .TAXATION COMMISSIONER, SOUTH\n\n\n\n\n\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER, SHIMLA,\n         DISTRICT SHIMLA, H.P.                 ....PETITIONERS\n\n         AND\n\n\n\n\n\n         M/S H.S GULATI AND COMPANY,\n         LICENSEE RETAIL LIQUOR VENDS L-\n         2 MALL ROAD (MAIN LIFT) AND L-2\n         LAKKAR BAZAR (MAIN) DISTRICT\n\n         SHIMLA THROUGH PARTNER\n\n         HARPREET SINGH GULATI SON IF\n         LATE SH. AJIT SINGH RESIDENT OF\n         HOTEL BHARARI REGENCY,\n         BHARARI, SHIMLA-171001 H.P.          ....RESPONDENT75.RP NO.55 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         KANGRA HIMACHAL PRADESH.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE) PALAMPUR, KANGRA.               ....PETITIONERS\n\n         AND\n\n         M/S ARADHANA WINES, L-1 DEHRA,\n         DISTRICT KANGRA THROUGH ITS\n         SOLE PROPRIETOR SMT. INDERA\n         DOGRA WIFE OF SH. ANIL KUMAR\n         DOGRA, RESIDENT OF PREM NAGAR::: Downloaded on - 08/06/2022 20:03:38 :::CIS41UNA, TEHSIL AND DISTRICT UNA,\n         H.P.                                     ....RESPONDENT76.RP NO.56 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n                                                          .TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         HIMACHAL PRADESH.4.   THE COLLECTOR, EXCISE (SOUTH\n\n\n\n\n         ZONE), SHIMLA.                            ....PETITIONERS\n\n         AND        r\n         ANIL KUMAR SON OF SH. MEHAR\n\n         CHAND, RESIDENT OF WARD NO. 1,\n         UNA, TEHSIL AND DISTRICT UNA,\n         H.P.                                     ....RESPONDENT77.RP NO.57 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, SOUTH\n\n\n\n\n\n         ZONE, SHIMLA DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SHIMLA\n         DISTRICT SHIMLA, H.P.                     ....PETITIONERS\n\n         AND\n\n         M/S NAND KISHORE, LIQUOR\n         LICENSEE, RETAIL LIQUOR VENDS\n         L-14 TARA DEVI, DISTRICT SHIMLA,\n         THROUGH PARTNER BHAVNESH::: Downloaded on - 08/06/2022 20:03:38 :::CIS42BANGA SON OF LATE SH. O.P.\n         BANGA RESIDENT OF ELYSIUM\n         LODGE, UPPER SHANKIL, SHIMLA-\n         171001, H.P.                          ....RESPONDENT78.RP NO.58 OF 2022\n\n\n\n\n                                                       .1.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n\n\n\n\n         HIMACHAL PRADESH.4.   THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.r                           ....PETITIONERS\n\n         ANDHARJAP SINGH SON OF SH. PARGAT\n         SINGH, RESIDENT OF VILLAGE\n         MAZARA, PO SONOLI, DISTRICT\n         UNA, H.P.                             ....RESPONDENT79.RP NO.59 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         HIMACHAL PRADESH.4.   THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.                         ....PETITIONERS\n\n         AND\n\n         M/S ARADHANA WINES, L-1 DHALLI,\n         PO DHALLI, TEHSIL AND DISTRICT\n         SHIMLA THROUGH ITS SOLE\n         PROPRIETOR SMT. INDERA DOGRA::: Downloaded on - 08/06/2022 20:03:38 :::CIS43WIFE OF SH. ANIL KUMAR DOGRA,\n         RESIDENT OF PREM NAGAR, UNA,\n         DISTRICT UNA, H.P.                   ....RESPONDENT80.RP NO.60 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n                                                      .SECRETARY (EXCISE & TAXATION)\n\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SDA\n         COMPLEX SHIMLA, HP.4.   THE COLLECTOR, EXCISE (CENTRAL\n         ZONE), SDA COMPLEX SHIMLA.            ....PETITIONERS\n\n         AND\n\n\n         M/S INDU SURI, R/O SURI VILLA,\n         KELSTON ESTATE SHIMLA, H.P.\n         THROUGH ITS PROPRIETOR SMT.\n         INDU SURI W/O SH. RAMESH SURI,\n         (EXCISE LICENSEE UNITS I.E.LAKKER BAZAAR, BHARARI, KAITHU\n         UNITS).                              ....RESPONDENT81.RP NO.61 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                      ....PETITIONERS\n\n         AND\n\n         AVINASH SON OF SH. AMAR NATH,\n         RESIDENT OF VPO DEHRA, TEHSIL::: Downloaded on - 08/06/2022 20:03:38 :::CIS44DEHRA, DISTRICT KANGRA, H.P.(EXCISE LICENSEE UNIT NO. 24SULTANUR)\n\n                                                 ....RESPONDENT\n\n\n\n\n                                                         .82.RP NO.62 OF 20221.   STATE OF H.P. THROUGH THE\n         PRINCIPAL SECRETARY (EXCISE &\n         TAXATION) TO THE GOVERNMENT\n\n\n\n\n\n         OF HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n\n\n\n\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n\n         DISTRICT KULLU, H.P.                     ....PETITIONERS\n\n         AND\n\n         SMT. JAI SHREE SHARMA, WIFE OF\n         SH. SHAM SUNDER SHARMA,\n\n\n         RESIDENT OF HOUSE NO. 18,\n         SECTOR 3A CHANDIGARH (UT)\n         PROPRIETOR M/S JAI SHREE\n\n\n\n\n         SHARMA, LICENSEE RETAIL LIQUOR\n         VENDS IN UNITS NO. 8 SHAMSHI\n\n\n\n\n\n         AND 9- BHUNTAR OF DISTRICT\n         KULLU, H.P. FOR THE YEAR 2016-17        ....RESPONDENT83.RP NO.63 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &::: Downloaded on - 08/06/2022 20:03:38 :::CIS45TAXATION COMMISSIONER BBN\n         AREA, BADDI, DISTRICT SOLAN, H.P.       ....PETITIONERS\n\n         AND\n\n         M/S PATIALA DISTILLERS &\n\n\n\n\n                                                        .MANUFACTURES LIMITED, BADDI,\n\n\n\n\n\n         TEHSIL NALAGARH, DISTRICT\n         SOLAN, H.P. THROUGH AUTHORIZED\n         SIGNATORY, SANJEEV KUMAR MODI\n\n\n\n\n\n         SON OF SH. SUDARSHAN MODI,\n         RESIDENT OF HOUSE NO. 324, FIRST\n         FLOOR SECTOR 9-D, CHANDIGARH\n         UT)                                    ....RESPONDENT84.RP NO.64 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, NORTH ZONE,\n\n\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n\n\n\n\n         CHAMBA, DISTRICT CHAMBA, H.P.           ....PETITIONERS\n\n\n\n\n\n         AND\n\n         SH. SAHAB SINGH, LICENSEERETAIL LIQUOR VEND UNIT NO. 20(CHAMBA BUS STAND) DISTRICT\n         CHAMBA, H.P. THROUGH\n         PROPRIETOR SH. SAHAB SINGH\n         SON OF SH. MAN SINGH, VILLAGE\n         AND POST OFFICE LAHRU, TEHSIL\n         JAWALI, DISTRICT KANGRA, H.P.          ....RESPONDENT85.RP NO.65 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.::: Downloaded on - 08/06/2022 20:03:38 :::CIS462.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n\n\n\n\n                                                      .H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER NAHAN\n         DISTRICT SIRMOUR, H.P.                ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S AMIT AGGARWAL, L-2&L-14\n         LICENSEE, RETAIL LIQUOR VENDS,\n\n\n\n\n         L.2 RAJGARH, L-14 YASHWANT\n         NAGAR & L-14 CHHAMV, DISTRICT\n         SIRMOUR, THROUGH PROPRIETOR\n         AMIT AGGARWAL SON OF SH.VINOD AGGARWAL RESIDENT OF\n\n         VILLAGE SARAHAN, TEHSIL\n         PACHHAD DISTRICT SIRMOUR, H.P.       ....RESPONDENT86.RP NO.66 OF 20221.   STATE OF H.P. THROUGH\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         KANGRA AT DHARAMSHALA4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                      ....PETITIONERS\n\n         AND\n\n         M/S GLOBAL WINES LALAHAR,\n         DISTRICT KANGRA THROUGH ITS\n         SOLE PROPRIETOR SH. MANPREET\n         SINGH SETHI SON OF SH. GURDEEP\n         SINGH SETHI, RESIDENT OF HOUSE\n         NO. 278 BAJARI COMPANY,\n         PATHANKOT, DISTRICT                  ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS47PATHANKOT.87.RP NO.67 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n                                                          .HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA HIMACHAL PRADESH.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n         AND\n\n\n         JUGAL KISHOR, SON OF SH.GIRDHARI LAL, RESIDENT OF\n\n         VILLAGE NAGWARI, TEHSIL\n         NURPUR, DISTRICT KANGRA, H.P.(EXCISE LICENSEE UNIT NO. 80JHAJAKOTHI).                             ....RESPONDENT88.RP NO.68 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         CHAMBA HIMACHAL PRADESH.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n         AND\n\n         OM PRAKASH SON OF SH. JAGDISH\n         CHAND, RESIDENT OF VPO DHEERA,\n         TEHSIL PALAMPUR, DISTRICT\n         KANGRA, (EXCISE LICENSEE UNIT\n         NO. 12 MEHLA).                           ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS4889.RP NO.69 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2..2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         CHAMBA HIMACHAL PRADESH.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                        ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S AGGARWAL & CO., THROUGH\n         ASHOK KUMAR SON OF SH. PURAN\n\n         CHAND, RESIDENT OF UPPER\n\n         JULAKARI, CHAMBA TOWN, TEHSIL\n         AND DISTRICT CHAMBA H.P.\n         (EXCISE LICENSEE UNIT NO.8 & 10,\n         KARIAN & MUGLA, L-14 BHADIAN,\n         CHAMBA BUS STAND, CHAMBA\n\n\n         KARINA                                 ....RESPONDENT90.RP NO.70 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SOLAN\n         HIMACHAL PRADESH.4.   THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.                          ....PETITIONERS\n\n         AND\n\n         M/S CHANDIGARH WINES SOLAN,\n         DISTRICT SOLAN, HIMACHAL\n         PRADESH THROUGH ITS MANAGING::: Downloaded on - 08/06/2022 20:03:38 :::CIS49PARTNER SH. RAMESH CHAND\n         DOGRA SON OF SHRI KARAM\n         CHAND DOGRA, RESIDENT OF VPO\n         GAGRET, TEHSIL AMB, DISTRICT\n         UNA.                                  ....RESPONDENT\n\n\n\n\n                                                       .91.RP NO.71 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n\n\n\n\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n\n         DISTRICT KANGRA AT\n\n         DHARAMSHALA, HIMACHAL\n         PRADESH.                               ....PETITIONERS\n\n         AND\n\n\n         M/S RAVI PARKASH RAKESH\n         KUMAR, LIQUOR LICENSEE OF\n         RETAIL LIQUOR VENDS IN UNIT NO.43, DISTRICT KANGRA (H.P) FOR\n         2016-17 THROUGH PARTNER SH.RAVI PRAKASH SON OF SH. LAL\n         SINGH, RESIDENT OF VILLAGE AND\n         POST OFFICE KACHHIARI, TEHSIL\n         AND DISTRICT KANGRA, H.P.             ....RESPONDENT92.RP NO.72 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P::: Downloaded on - 08/06/2022 20:03:38 :::CIS504.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA DISTRICT CHAMBA, H.P.             ....PETITIONERS\n\n         AND\n\n\n\n\n                                                         .SH. SATISH KUMAR, LICENSEERETAIL LIQUOR VEND UNIT NO. 52(L-2 BANIKHET) FOR 2013-14\n         DISTRICT CHAMBA, H.P. THROUGH\n\n\n\n\n\n         PROPRIETOR SH. SATISH KUMAR\n         SON OF LATE SHRI GURDEV RAJ,\n         RESIDENT OF HOUSE NO. 390,\n         MOHALLA RAJARIYA, PATHANKOT,\n         (PUNJAB).                               ....RESPONDENT1.93.RP NO.73 OF 2022\n\n\n         STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n\n         TO THE GOVERNMENT OF\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n\n\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER SHIMLA\n\n\n\n\n\n         DISTRICT SHIMLA, H.P.                    ....PETITIONERS\n\n         AND\n\n\n\n\n\n         M/S H.S. GULATI, LICENSEE RETAIL\n         LIQUOR VEND L-2 JANOGGHAT,\n         DISTRICT SHIMLA, THROUGH\n         PROPRIETOR HARPREET SINGH\n         GULATI SON OF LATE SH. AJIT\n         SINGH RESIDENT OF HOTEL\n         BHARARI REGENCY, BHARARI,\n         SHIMLA, H.P.                            ....RESPONDENT94.RP NO.74 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)::: Downloaded on - 08/06/2022 20:03:38 :::CIS51TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n\n\n\n\n                                                       .COMMISSIONER, NORTH ZONE,\n\n\n\n\n\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n\n\n\n\n\n         DISTRICT KANGRA, AT\n         DHARAMSHALA H.P.                       ....PETITIONERS\n\n         AND\n\n\n\n\n\n         VISHAL RANA AND OTHERS, LIQUOR\n         LICENSEE OF RETAIL LIQUOR\n         VENDS IN UNIT NO. 16 BAIJNATH-\n         BHATTU-PATTU, DISTRICT KANGRA\n\n         H.P. THROUGH PARTNER SH.VISHAL RANA SON OF ONKAR\n         CHAND RANA RESIDENT OF\n         VILLAGE AIMA, TEHSIL PALAMPUR,\n         DISTRICT KANGRA, H.P.                 ....RESPONDENT95.RP NO.75 OF 20221.   STATE OF H.P. THROUGH\n         ADDITIONAL CHIEF SECRETARY\n\n\n\n\n         (EXCISE & TAXATION) TO THE\n         GOVERNMENT OF HIMACHAL\n\n\n\n\n\n         PRADESH, SHIMLA.2.   THE COMMISSIONER OF STATE\n         TAXES & EXCISE, HIMACHAL\n         PRADESH, BLOCK NO. 30 SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE JOINT COMMISSIONER STATE\n         TAXES & EXCISE, CENTRAL ZONE,\n         RAM NAGAR, MANDI, DISTRICT\n         MANDI, H.P.4.   THE DEPUTY COMMISSIONER STATE\n         TAXES & EXCISE, RAM NAGAR,\n         MANDI, DISTRICT MANDI, H.P.            ....PETITIONERS\n\n         AND\n\n         M/S AMIT KAUSHAL, LICENSEE::: Downloaded on - 08/06/2022 20:03:38 :::CIS52RETAIL LIQUOR VENDS OF UNIT NO.\n         01 BILASPUR MAIN (EIGHT VENDS)\n         OF DISTRICT BILASPUR, H.P. FOR\n         THE YEAR 2016-17, THROUGH SH.\n         AMIT KAUSHAL SON OF SH.\n         ASHWANI KUMAR, RESIDENT OF\n\n\n\n\n                                                       .BHOJPUR, SUNDER NAGAR,\n\n\n\n\n\n         DISTRICT MANDI, H.P.                  ....RESPONDENT96.RP NO.76 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA H.P.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE) PALAMPUR.                        ....PETITIONERS\n\n         AND\n\n\n         SIDHARTH SHARMA SON OF KEWAL\n         KRISHAN SHARMA SON OF SH.\n         DHANI RAM SHARMA, RESIDENT OF\n\n\n\n\n         VPO TUNNUHATTI, TEHSIL\n         BHATTIYAT DISTRICT CHAMBA, H.P.(EXCISE LICENSEE UNIT NO. 59TUNNUHATTI)                           ....RESPONDENT97.RP NO.77 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DY. COMMISSIONER, STATE\n         EXCISE TAXES & EXCISE, SOLAN.          ....PETITIONERS\n\n         AND::: Downloaded on - 08/06/2022 20:03:38 :::CIS53MANAN GARG, SON OF SH. SUSHIL\n         GARG, RESIDENT OF HUSE NO.288,\n         LOWER BAZAR, SUBATHU, TEHSIL &\n         DISTRICT SOLAN (EXCISE LICENSEE\n         UNIT-6, SUBATHU, DISTT. SOLAN.)      ....RESPONDENT\n\n\n\n\n                                                      .98.RP NO.78 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n\n\n\n\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n\n         DISTRICT KULLU, H.P.                  ....PETITIONERS\n\n         AND\n\n         SH. SHAM SUNDER SHARMA, SON\n         OF LATE SH. KEDAR NATH SHARMA,\n\n\n         RESIDENT OF HOUSE NO.18,\n         SECTOR-3A, CHANDIGARH (UT),\n         PARTNER M/S SHAM SUNDER\n\n\n\n\n         BALDEV SINGH & COMPANY,\n         LICENSEE RETAIL LIQUOR VENDS IN\n\n\n\n\n\n         UNITS NO.1-SOLANGNALA OF\n         DISTRICT KULLU, HIMACHAL\n         PRADESH, FOR THE YEAR 2016-17.       ....RESPONDENT99.RP NO.79 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         HIMACHAL PRADESH.::: Downloaded on - 08/06/2022 20:03:38 :::CIS544.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SHIMLA,\n         DISTRICT SHIMLA, H.P.                      ....PETITIONERS\n\n         AND\n\n\n\n\n                                                           .M/S BHAVNESH BANGA, LICENSEE,\n\n\n\n\n\n         RETAIL LIQUOR VENDS COMPRISED\n         IN MATIANA, FAGU AND RAJGHAT,\n         UNITS, DISTRICT SHIMLA, THROUGH\n\n\n\n\n\n         PROPRIETOR SH. BHAVNESH\n         BANGA, SON OF LATE SH. O.P.\n         BANGA, RESIDENT OF ELYSIUM\n         LODGE, UPPER SHANKIL, SHIMLA,\n         DISTRICT SHIMLA, H.P.                     ....RESPONDENT1.100.RP NO.80 OF 2022\n\n\n         STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n         TO THE GOVERNMENT OF\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n         TAXATION COMMISSIONER,\n         CHAMBA H.P.4.   THE COLLECTOR EXCISE (NORTH\n\n\n\n\n         ZONE) PALAMPUR.                            ....PETITIONERS\n\n\n\n\n\n         AND\n\n         JUGAL KISHOR, SON OF SH.\n         GIRDHARI LAL, RESIDENT OF\n\n\n\n\n\n         VILLAGE NAGWARI, TEHSIL\n         NURPUR, DISTRICT KANGRA, H.P.\n         (EXCISE LICENSEE UNIT NO.82/83\n         LACHORI).                                 ....RESPONDENT101.RP NO.81 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA::: Downloaded on - 08/06/2022 20:03:38 :::CIS55COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n\n\n\n\n                                                       .H.P.                                   ....PETITIONERS\n\n\n\n\n\n         AND\n\n\n\n\n\n         SARIKA SHARMA, WIFE OF SH.\n         ADITYA NATH SHARMA, RESIDENT\n         OF HOUSE NO.18, SECTOR 3A,\n         CHANDIGARH (UT), PROPRIETOR\n         M/S SARIKA SHARMA, LICENSEE\n\n\n\n\n         RETAIL LIQUOR VENDS IN UNIT\n         NO.12-SAINJ OF DISTRICT KULLU,\n         HIMACHAL PRADESH, FOR THE\n         YEAR 2016-17.                         ....RESPONDENT102.RP NO.82 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, NURPUR\n\n\n\n\n\n         AT JACHH, H.P.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S GURDASPUR TRADERS\n         DAMTAL, DISTRICT KANGRA,\n         THROUGH ITS SOLE PROPRIETOR\n         SH. GURJEET SINGH SETHI, SON OF\n         SH. GURDEEP SINGH SETHI,\n         RESIDENT OF 435, INDRA COLONY\n         PATHANKOT.                            ....RESPONDENT103.RP NO.83 OF 20221.   STATE OF H.P. THROUGH::: Downloaded on - 08/06/2022 20:03:38 :::CIS56SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA..3.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER, UNA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n\n\n\n\n         AND\n\n         ABHAY PRASHER, SON OF SH.\n         AMARANTH PRASHAR, RESIDENT\n\n\n\n\n         OF VPO RAIPUR MADAN, TEHSIL\n         BANGANA, DISTRICT UNA, H.P. UNIT\n         NO.44, MADANPUR, BASOLI, UNA.r                             ....RESPONDENT104.RP NO.84 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n         TAXATION COMMISSIONER,\n         CHAMBA, H.P.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n         AND\n\n\n\n\n\n         M/S THAKUR WINE AGENCY,\n         THROUGH MANISH, SON OF SH.\n         BHAGAT RAM, RESIDENT OF VPO\n         KANDLA, TEHSIL & DISTRICT\n         CHAMBA (EXCISE LICENSEE UNIT\n         NO.39, 77, 78 & 79, KOTI, KATHWAD,\n         BAIRAGARH & NAKRO).                      ....RESPONDENT105.RP NO.84 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)::: Downloaded on - 08/06/2022 20:03:38 :::CIS57TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n                                                          .TAXATION COMMISSIONER,\n\n\n\n\n\n         CHAMBA, H.P.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S THAKUR WINE AGENCY,\n         THROUGH MANISH, SON OF SH.BHAGAT RAM, RESIDENT OF VPO\n         KANDLA, TEHSIL & DISTRICT\n         CHAMBA (EXCISE LICENSEE UNIT\n         NO.39, 77, 78 & 79, KOTI, KATHWAD,\n\n         BAIRAGARH & NAKRO).                      ....RESPONDENT106.RP NO.85 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER, UNA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR, H.P.                     ....PETITIONERS\n\n\n\n\n\n         AND\n\n         VIJAY KUMAR, SON OF SH. SHER\n         SINGH, RESIDENT OF VILLAGE NEE,\n         POST OFFICE DRAMAN, TEHSIL\n         JAISINGHPUR, DISTRICT CHAMBA,\n         H.P. (EXCISE LICENSEE UNIT 9,\n         BAHONTA).                                ....RESPONDENT107.RP NO.86 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)::: Downloaded on - 08/06/2022 20:03:38 :::CIS58TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n                                                        .TAXATION COMMISSIONER,\n\n\n\n\n\n         CHAMBA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR, H.P.                   ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S THAKUR WINE AGENCY,\n         THROUGH MADAN S/O SH. BHAGAT\n\n\n\n\n         RAM, RESIDENT OF VPO KANDLA,\n         TEHSIL & DISTRICT CHAMBA\n         (EXCISE LICENSEE UNIT NO.37, 40,\n         72 & 81, RAJNAGAR, KANDLA\n\n         BHANJRAROO & TISSA).                   ....RESPONDENT108.RP NO.87 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER, UNA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR, H.P.                   ....PETITIONERS\n\n\n\n\n\n         AND\n\n         ANIL DOGRA, SON OF SH. MEHAR\n         CHAND DOGRA, RESIDENT OF PREM\n         NAGAR, UNA, UNIT NO.5, AJNOLI,\n         UNA.                                   ....RESPONDENT109.RP NO.88 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.::: Downloaded on - 08/06/2022 20:03:38 :::CIS592.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA..4.   THE COLLECTOR EXCISE (NORTH\n\n\n\n\n\n         ZONE), PALAMPUR, H.P.                   ....PETITIONERS\n\n         AND\n\n\n\n\n\n         JAGDISH CHAND MAHAJAN, SON OF\n         SH. NAND LAL, RESIDENT OF PREM\n         COTTAGE, SATDHARA TOAD,\n         DALHOUSIE, DISTRICT CHAMBA,\n\n\n\n\n         H.P. (EXCISE LICENSEE UNIT NO.47,\n         LAKKARMANDI UNIT).                     ....RESPONDENT110.RP NO.89 OF 20221.\n\n         STATE OF H.P. THROUGH\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, SOUTH\n\n\n\n\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION OFFICER, RECKON PEO,\n         DISTRICT KINNOUR, H.P.                  ....PETITIONERS\n\n\n\n\n\n         AND\n\n         MADAN LAL KHANNA, LIQUOR\n         LICENSEE 2016-17, RETAIL LIQUOR\n         VENDS COMPRISED IN RECKON PEO\n         UNIT, DISTRICT KINNOUR, THROUGH\n         PROPRIETOR MADAN LAL KHANNA\n         S/O LATE SH. BANSI LAL KHANNA,\n         RESIDENT OF GEETA COTTAGE\n         SANJAULI, DISTRICT SHIMLA, H.P.        ....RESPONDENT111.RP NO.91 OF 2022::: Downloaded on - 08/06/2022 20:03:38 :::CIS601.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n                                                      .COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n\n\n\n\n\n         H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, NAHAN,\n         DISTRICT SIRMOUR, H.P.                ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S JOY WINES, L-1, SHIMLA ROAD\n         NAHAN, DISTRICT SIRMOUR,\n\n         HIMACHAL PRADESH, THROUGH ITS\n\n         PROPRIETOR JAI PAL SON OF LATE\n         SH. AMAR SINGH, RESIDENT OF\n         SHIMLA ROAD, NAHAN, DISTRICT\n         SIRMOUR, H.P.                        ....RESPONDENT112.RP NO.92 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR, H.P.                 ....PETITIONERS\n\n         AND\n\n         SUDHIR KUMAR, SON OF SH. VAKILU\n         RAM, RESIDENT OF VPO HADSAR,\n         TEHSIL BHARMOUR, DISTRICT\n         CHAMBA (EXCISE LICENSEE UNIT\n         NO.1, THALLU-HADSAR UNIT).           ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS61113.RP NO.93 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2..2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR, H.P.                     ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S THAKUR WINE AGENCY,\n         THROUGH MADAN, SON OF SH.BHAGAT RAM, RESIDENT OF VPO\n\n         KANDLA, TEHSIL & DISTRICT\n         CHAMBA (EXCISE LICENSEE UNIT\n         NO.37, 40, 72 & 81, RAJNAGAR,\n         KANDLA, BHAJRAROO & TISSA).              ....RESPONDENT114.RP NO.94 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR, H.P.                     ....PETITIONERS\n\n         AND\n\n         KAILASH CHAND, SON OF SH.\n         HOSHIYAR SINGH, RESIDENT OF\n         VPO KOTI, TEHSIL & DISTRICT\n         CHAMBA, H.P. (EXCISE LICENSEE\n         UNIT NO.25 & 52 KHAJJIAR &::: Downloaded on - 08/06/2022 20:03:38 :::CIS62BANIKHET).                           ....RESPONDENT115.RP NO.95 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n                                                      .HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SOLAN.4.   THE COLLECTOR EXCISE (SOUTH\n         ZONE), SHIMLA.                        ....PETITIONERS\n\n\n\n\n\n         AND\n\n         RAJEEV PRABHAKAR, SON OF SH.\n         P. PRABHAKAR, LODGE, LOWER\n\n         SUMMER HILL, DISTRICT SHIMLA\n\n         (LICENSEE UNITS: WAKNAGHAT &\n         DARLAGHAT UNITS).                    ....RESPONDENT116.RP NO.96 OF 20221.   STATE OF H.P. THROUGH\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, BADDI,\n         H.P.4.   THE COLLECTOR EXCISE (SOUTH\n         ZONE), SHIMLA.                        ....PETITIONERS\n\n         AND\n\n         M/S UNITED SPRITS LIMITED, A\n         COMPANY INCORPORATED UNDER\n         THE COMPANIES ACT HAVING ITS\n         REGISTERED OFFICE AT UB TOWER,\n         UB CITY, 24 VITTAL MALLYA ROAD,\n         BANGALORE-560001 AND HAVING\n         ITS MANUFACTURING UNIT AT::: Downloaded on - 08/06/2022 20:03:38 :::CIS63BADDI THROUGH MR. RAJIV KUMAR\n         SON OF LATE SHRI RAJVIR SINGH\n         AUTHORIZED REPRESENTATIVE OF\n         COMPANY.                                ....RESPONDENT117.RP NO.97 OF 2022\n\n\n\n\n                                                         .1.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER.4.   THE COLLECTOR EXCISE (SOUTH\n         ZONE), SHIMLA.                           ....PETITIONERS\n\n         AND\n\n\n         ANIL KUMAR, SON OF SH. MEHAR\n         CHAND, RESIDENT OF WARD NO.1,\n         UNA, TEHSIL & DISTRICT UNA, H.P.        ....RESPONDENT118.RP NO.108 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n\n\n\n\n\n         HAMIRPUR, H.P.4.   THE COLLECTOR EXCISE (CENTRAL\n         ZONE), MANDI.                            ....PETITIONERS\n\n         AND\n\n         M/S ARADHANA WINES, L-1\n         BARSAR, TEHSIL BARSAR, DISTRICT\n         HAMIRPUR, THROUGH ITS SOLE\n         PROPRIETOR SMT. INDERA DOGRA,\n         WIFE OF SH. ANIL KUMAR DOGRA,\n         RESIDENT OF PREM NAGAR UNA,::: Downloaded on - 08/06/2022 20:03:38 :::CIS64TEHSIL & DISTRICT UNA.                 ....RESPONDENT119.RP NO.119 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n                                                        .HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n\n\n\n\n         CHAMBA, DISTRICT CHAMBA, H.P.           ....PETITIONERS\n\n         AND        r\n         M/S G.S. SETHI S/O LATE SH. SOHAN\n\n         SINGH SETHI, R/O INDIRA COLONY,\n         PATHANKOT (PUNJAB), PARTNER\n         M/S G.S. SETHI AND CO. RETAIL\n         LIQUOR VENDS LICENSEE FOR THE\n         YEAR 2015-16, DISTRICT CHAMBA,\n\n\n         H.P.                                   ....RESPONDENT120.RP NO.120 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         KANGRA, DISTRICT KANGRA, H.P.           ....PETITIONERS\n\n         AND\n\n         SURINDER SINGH RANA,\n         PROPRIETOR LIQUOR LICENSEE OF::: Downloaded on - 08/06/2022 20:03:38 :::CIS65RETAIL LIQUOR VENDS IN UNIT\n         NO.167, JAISINGHPUR FOR 2015-16\n         AND UNIT NO.28, PAHRA\n         JAISINGPUR FOR 2016-17, DISTRICT\n         KANGRA (HP), THROUGH\n         PROPRIETOR SH. SURINDER SINGH\n\n\n\n\n                                                         .RANA, SON OF SH. TODAR SINGH,\n\n\n\n\n\n         RESIDENT OF VILLAGE AIMA,\n         TEHSIL PALAMPUR, DISTRICT\n         KANGRA, H.P.                            ....RESPONDENT121.RP NO.121 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.\n\n         THE DEPUTY EXCISE & TAXATION\n\n         COMMISSIONER, NORTH ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                     ....PETITIONERS\n\n\n\n         AND\n\n\n\n\n         SH. SHAM SUNDER SHARMA, SON\n         OF LATE SH. KEDAR NATH SHARMA,\n\n\n\n\n\n         RESIDENT OF HOUSE NO.18,\n         SECTOR-3A, CHANDIGARH (UT),\n         PROPRIETOR M/S SHAM SUNDER\n         SHARMA, LICENSEE RETAIL LIQUOR\n\n\n\n\n\n         VENDS IN UNITS NO.1, DISTRICT\n         KULLU, H.P., FOR THE YEAR 2017-18.      ....RESPONDENT122.RP NO.123 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &::: Downloaded on - 08/06/2022 20:03:38 :::CIS66TAXATION COMMISSIONER, UNA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n         AND\n\n\n\n\n                                                          .MIAN RAM, SON OF SH. HARI\n\n\n\n\n\n         SARAN, RESIDENT OF VILLAGE\n         CHUPPARI, TEHSIL ROHRU,\n         DISTRICT SHIMLA, H.P., UNIT NO.34,\n\n\n\n\n\n         SANTOSHGARH, UNA.                        ....RESPONDENT123.RP NO.124 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n\n\n         TAXATION COMMISSIONER, BBN\n         AREA, BADDI DISTRICT SOLAN, H.P.          ....PETITIONERS\n\n\n\n\n         AND\n\n\n\n\n\n         M/S KALA AMB, DISTILLERY AND\n         BREWERY PRIVATE LIMITED,\n         VILLAGE BHANGLA, TEHSIL\n         NALAGARH, DISTRICT SOLAN, H.P.,\n\n\n\n\n\n         THROUGH AUTHORIZED SIGNATORY\n         MANORMA CHAUDHARY,\n         DAUGHTER OF SH. BALDEV SINGH\n         BARWALA, RESIDENT OF HOUSE\n         NO.55, P&T CITY LINE, DELHI-110039.      ....RESPONDENT124.RP NO.125 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION::: Downloaded on - 08/06/2022 20:03:38 :::CIS67COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR EXCISE (NORTH\n\n\n\n\n                                                          .ZONE), PALAMPUR.                          ....PETITIONERS\n\n\n\n\n\n         AND\n\n\n\n\n\n         VIJAY BHAWANI, SON OF SH.\n         JAGANNATH, RESIDENT VPO\n         CHHATRARI, TEHSIL & DISTRICT\n         CHAMBA, H.P. (EXCISE LICENSEE\n         UNIT DAKOGH & LOONA).                    ....RESPONDENT1.125.RP NO.126 OF 2022\n         STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n         TO THE GOVERNMENT OF\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n\n\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE &\n\n\n\n\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                      ....PETITIONERS\n\n\n\n\n\n         AND\n\n         SH. SHAM SUNDER SHARMA, SON\n\n\n\n\n\n         OF LATE SH. KEDAR NATH SHARMA,\n         RESIDENT OF HOUSE NO.18,\n         SECTOR-3A, CHANDIGARH (UT),\n         PROPRIETOR M/S SHAM SUNDER\n         SHARMA, LICENSEE RETAIL LIQUOR\n         VENDS IN UNITS NO.2-MALL MANALI,\n         3-MODEL TOWN, MANALI, 7\n         DHALPUR AND 10-MANIKARAN OF\n         DISTRICT KULLU AND UNIT NO.1\n         KELYONG OF DISTRICT LAHAUL &\n         SPIT, H.P., FOR THE YEAR 2016-17.        ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS68126.RP NO.127 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n                                                      .COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n         TAXATION COMMISSIONER, SOUTH\n\n\n\n\n\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SOLAN,\n         DISTRICT SOLAN, H.P.                  ....PETITIONERS\n\n         AND\n\n\n         M/S AMAR SINGH VERMA, LIQUOR\n\n         LICENSEE UNIT NO.43, LAVIGHAT &\n\n         SHATAL RETAIL LIQUOR VENDS,\n         DISTRICT SOLAN, THROUGH ITS\n         PROPRIETOR SH. AMAR SINGH, SON\n         OF LATE SH. BADRI DASS VERMA,\n         RESIDENT OF VERMA NIWAS, NEAR\n\n\n         DEV BHUMI APARTMENT, WARD\n         NO.1, DEONGHAT DISTRICT,\n         SOLAN, H.P.                          ....RESPONDENT127.RP NO.128 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                  ....PETITIONERS\n\n         AND::: Downloaded on - 08/06/2022 20:03:38 :::CIS69M/S ASHOK KUMAR, LICENSEE OF\n         UNIT NO.5, (A.B. KULLU), DISTRICT\n         KULLU, THROUGH PARTNER ASHOK\n         KUMAR, SON OF SH. SHINU RAM,\n         VILLAGE BHARMARA, P.O. KUTHER,\n         TEHSIL JAWALI, DISTRICT KANGRA.           ....RESPONDENT\n\n\n\n\n                                                           .128.RP NO.129 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER.4.   THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.                             ....PETITIONERS\n\n\n         AND\n\n         RANDEEP KUMAR, SON OF SH.\n         RAGUBIR SINGH, RESIDENT OF\n         VILLAGE KUTHERA JASWALAI,\n\n\n         TEHSIL AMB, DISTRICT UNA, H.P.            ....RESPONDENT129.RP NO.130 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, UNA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                           ....PETITIONERS\n\n         AND\n\n         BALJEET SINGH, SON OF SH.\n         KARTAR SINGH, RESIDENT OF\n         VILLAGE UPPER ARNIALA, P.O.\n         KOTLAN KALAN, TEHSIL & DISTRICT::: Downloaded on - 08/06/2022 20:03:38 :::CIS70UNA, UNIT NO.32 & 37 (SANDOLI &\n         CHHATAPUR).                                ....RESPONDENT130.RP NO.131 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n                                                            .TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, UNA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                            ....PETITIONERS\n\n         AND\n\n\n         SURESH KUMAR, SON OF SH.PRITAM CHAND, RESIDENT OF VPO\n\n         PANDOGA, TEHSIL HAROLI, DISTT.\n         UNA, UNIT NO.6,7,39, HAROLI-\n         PALKWAH, TAHLIWALA, UNA.                   ....RESPONDENT131.RP NO.132 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, NORTH ZONE,\n\n\n\n\n\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA, DISTRICT CHAMBA, H.P.               ....PETITIONERS\n\n         AND\n\n         M/S G.S. SETHI AND ASSOCIATES,\n         LICENSEE RETAIL LIQUOR VENDS IN\n         UNIT NO.16-LAKKAR MANDI OF\n         DISTRICT CHAMBA, HIMACHAL\n         PRADESH, FOR 2016-17, THROUGH::: Downloaded on - 08/06/2022 20:03:38 :::CIS71PARTNER SH. G.S. SETHI, SON OF\n         LATE SH. SOHAN SINGH SETHI,\n         RESIDENT OF INDIRA COLONY,\n         PATHANKOT (PUNJAB).                       ....RESPONDENT132.RP NO.133 OF 2022\n\n\n\n\n                                                           .1.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n         TAXATION COMMISSIONER, SOUTH\n\n\n\n\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SHIMLA,\n\n         DISTRICT SHIMLA, H.P..                     ....PETITIONERS\n\n         AND\n\n         M/S MADAN LAL KHANNA,\n         LICENSEE, RETAIL LIQUOR VENDS,\n\n\n         COMPRISED IN KUFFRI AND MEHLI\n         UNITS, DISTRICT SHIMLA, THROUGH\n         PROPRIETOR KADAN LAL KHANNA,\n\n\n\n\n         SON OF LATE SH. BANSI LAL\n         KHANNA, RESIDENT OF GEETA\n\n\n\n\n\n         COTTAGE SANJAULI, DISTRICT\n         SHIMLA, H.P.                              ....RESPONDENT133.RP NO.134 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                           ....PETITIONERS::: Downloaded on - 08/06/2022 20:03:38 :::CIS72AND\n\n         MOHINDER KUMAR, SON OF SH.\n         RAM PRAKASH, RESIDENT OF\n         VILLAGE BAGDIYALA, P.O. JAROT,\n\n\n\n\n                                                        .TEHSIL JAWALI, DISTRICT KANGRA,\n\n\n\n\n\n         H.P. (EXCISE LICENSEE UNIT NO.11\n         RAJERA).                               ....RESPONDENT134.RP NO.135 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n\n         TAXATION COMMISSIONER, SOUTH\n\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SOLAN,\n         DISTRICT SOLAN, H.P.                    ....PETITIONERS\n\n\n\n         AND\n\n\n\n\n         ASHOK KUMAR, SON OF SH.\n         PARMESHWAR DASS, RESIDENT OF\n\n\n\n\n\n         93-94, KILN AREA, NANGAL\n         TOWNSHIP, DISTRICT ROPAR,\n         PUNJAB, PARTNER M/S ASHOK\n         KUMAR, LIQUOR LICENSEE\n\n\n\n\n\n         SALOGRA UNIT RETAIL LIQUOR\n         VENDS FOR 2014-15, DISTRICT\n         SOLAN (H.P.).                          ....RESPONDENT135.RP NO.136 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.::: Downloaded on - 08/06/2022 20:03:38 :::CIS733.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SOLAN,\n         DISTRICT SOLAN, H.P.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                      ....PETITIONERS\n\n\n\n\n                                                      .AND\n\n\n\n\n\n         SUDHIR KUMAR, SON OF SH. VAKILU\n         RAM, RESIDENT OF VO HADSAR,\n\n\n\n\n\n         TEHSIL BHARMOUR, DISTRICT\n         CHAMBA (EXCISE LICENSEE UNIT\n         NO.1, THALLU-HADSAR UNTIT).          ....RESPONDENT136.RP NO.137 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.\n\n         THE EXCISE AND TAXATION\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                      ....PETITIONERS\n\n\n\n\n         AND\n\n\n\n\n\n         SUSHMA DEVI, WIFE OF SH. CHUHAR\n         SINGH, RESIDENT OF VILLAGE\n         RAKH, TEHSIL BHATTIYAT, DISTT.\n         CHAMBA, H.P. (EXCISE LICENSEE\n\n\n\n\n\n         UNIT NO.69 SIHUNTLA).                ....RESPONDENT137.RP NO.138 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER.::: Downloaded on - 08/06/2022 20:03:38 :::CIS744.   THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.                         ....PETITIONERS\n\n         AND\n\n         SURESH KUMAR, SON OF SH..PRITAM CHAND, RESIDENT OF\n\n\n\n\n\n         VILLAGE PANDOGA, TEHSIL &\n         DISTRICT UNA, H.P.                    ....RESPONDENT138.RP NO.139 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n\n         TAXATION COMMISSIONER, SOUTH\n\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SHIMLA,\n         DISTRICT SHIMLA, H.P.                  ....PETITIONERS\n\n\n\n         AND\n\n\n\n\n         M/S B. BANGA AND COMPANY,\n         LICENSEE, RETAIL LIQUOR VENDS\n\n\n\n\n\n         L-2 KACHIGHATTI AND L-2 LAKKAR\n         BAZAAR (BUS STAND), SHIMLA,\n         DISTRICT SHIMLA, THROUGH\n         PARTNER SH. BHAVNESH BANGA,\n\n\n\n\n\n         SON OF LATE SH. O.O. BANGA,\n         RESIDENT OF ELYSIUM LODGE,\n         UPPER SHANKLI, SHIMLA, DISTRICT\n         SHIMLA, H.P.                          ....RESPONDENT139.RP NO.140 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA::: Downloaded on - 08/06/2022 20:03:38 :::CIS75COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER.4.   THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.                         ....PETITIONERS\n\n\n\n\n                                                       .AND\n\n\n\n\n\n         M/S NEEL KANTH WINE, JAWAHAR\n         COLONY, KAMLA NAGAR,\n\n\n\n\n\n         SANJAULI, SHIMLA, THROUGH ITS\n         PROPRIETOR SH. CHANDER MOHAN\n         SHARMA, SON OF SH. RAM\n         PARKASH, RESIDENT OF JAWAHAR\n         COLONY, KAMLA NAGAR,\n\n\n\n\n         SANJAULI, SHIMLA.                     ....RESPONDENT140.RP NO.141 OF 20221.   STATE OF H.P. THROUGH\n\n         SECRETARY (EXCISE & TAXATION)\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, UNA4.   THE COLLECTOR, EXCISE (NORTH\n\n\n\n\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n\n\n\n\n         AND\n\n         KHAJAN SINGH S/O KRISHAN\n         CHAND, R/O SIDHROTI, P.O. LOWER\n\n\n\n\n\n         KOTI, TEHSIL ROHRU, DISTT.\n         SHIMLA, H.P., UNT NO.27,\n         MEHATPUR, UNA.                        ....RESPONDENT141.RP NO.142 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.::: Downloaded on - 08/06/2022 20:03:38 :::CIS763.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, UNA4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                        ....PETITIONERS\n\n         AND\n\n\n\n\n                                                        .ANIL KUMAR DOGRA S/O SH. MEHAR\n         CHAND DOGRA, RESIDENT OF PREM\n         NAGAR, UNA, TEHSIL AND DISTRICT\n\n\n\n\n\n         UNA, H.P., UNIT NO.45, UNA.            ....RESPONDENT142.RP NO.143 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, BLOCK NO.29, SDA\n         COMPLEX, SHIMLA, H.P.4.   THE ASSISTANT EXCISE &\n\n\n         TAXATION OFFICER, DISTRICT\n         KINNAUR AT RECKON PEO, H.P.             ....PETITIONERS\n\n\n\n\n         AND\n\n\n\n\n\n         MADAN LAL KHANNA, SON OF LATE\n         SH. BANSI LAL KHANNA, RESIDENT\n         OF GEETA COTTAGE SANJAULI,\n         DISTRICT SHIMLA, H.P., PARTNER IN\n\n\n\n\n\n         RETAIL LIQUOR VENDS COMPRISED\n         IN UNIT NOS.1 TO 7, DISTRICT\n         KINNAUR, H.P.                          ....RESPONDENT143.RP NO.144 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.::: Downloaded on - 08/06/2022 20:03:38 :::CIS773.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, BBN\n\n\n\n\n                                                          .AREA, BADDI, DISTRICT SOLAN, H.P.         ....PETITIONERS\n\n\n\n\n\n         AND\n\n\n\n\n\n         M/S HIMGIRI BEVERAGES DISTILLER\n         & BOTTLER, VILLAGE MIRPURKITLA,\n         KALA AMB, DISTRICT SIRMOUR,\n         H.P., THROUGH PROPRIETOR KAPIL\n         GUPTA, SON OF SH. SOHAN LAL\n\n\n\n\n         GUPTA, RESIDENT OF HOUSE\n         NO.643, SECTOR 8, PANCHKULA,\n         HARYANA.   r                             ....RESPONDENT144.RP NO.145 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n         TAXATION COMMISSIONER.4.   THE COLLECTOR, EXCISE (SOUTH\n\n\n\n\n\n         ZONE), SHIMLA.                            ....PETITIONERS\n\n         AND\n\n\n\n\n\n         KHAJAN SINGH, SON OF SH.\n         KRISHAN CHAND, RESIDENT OF\n         VILLAGE SHALAI, TEHSIL ROHRU,\n         DISTRICT SHIMLA, H.P.                    ....RESPONDENT145.RP NO.146 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA::: Downloaded on - 08/06/2022 20:03:38 :::CIS78COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n\n\n\n\n                                                         .DISTRICT KANGRA AT\n\n\n\n\n\n         DHARAMSHALA, H.P.                        ....PETITIONERS\n\n         AND\n\n\n\n\n\n         SANJEEV KUMAR, PROPRIETOR\n         LIQUOR LICENSEE OF RETAIL\n         LIQUOR VENDS IN UNIT NO.23,\n         DISTRICT KANGRA (HP) FOR 2016-17\n\n\n\n\n         THROUGH PROPRIETOR SH.\n         SANJEEV KUMAR, RESIDENT OF\n         VILLAGE BEHI, P.O. BHAMBLA,\n         DISTT. MANDI, H.P.                      ....RESPONDENT146.RP NO.147 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n\n\n\n\n\n         CHAMBA.4.   THE COLLECTOR, EXCISE(NORTH\n         ZONE), PALAMPUR.                         ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S THAKUR WINE AGENCY,\n         THROUGH MANISH, SON OF SH.\n         BHAGAT RAM, RESIDENT OF VPO\n         KANDLA, TEHSIL & DISTT. CHAMBA,\n         (EXCISE LICENSEE UNIT NO.39, 77,78\n         & 70, KOTI, KATHWAD, BAIRAGARH\n         & NAKRO).                               ....RESPONDENT147.RP NO.148 OF 20221.   STATE OF H.P. THROUGH::: Downloaded on - 08/06/2022 20:03:38 :::CIS79SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA..3.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         HAMIRPUR, H.P.4.   THE COLLECTOR, EXCISE(CENTRAL\n\n\n\n\n\n         ZONE), MANDI, H.P.                     ....PETITIONERS\n\n         AND\n\n         M/S HIM QUEEN DISTILLERS &\n\n\n\n\n         BOTTLERS, REGISTERED\n         PARTNERSHIP CONCERN HAVING\n         ITS REGISTERED OFFICE AT VPO\n         HARETA, TEHSIL NADAUN, DISTRICT\n\n         HAMIRPUR, H.P. AND UNIT AT\n\n         VILLAGE KUNANI, P.O. TIPPER,\n         TEHSIL BARSAR, DISTRICT\n         HAMIRPUR, H.P. THROUGH SHRI\n         RAJESH KUMAR VIMAL, SON OF SH.\n         MANSA RAM VIMAL, PARTNER.             ....RESPONDENT148.RP NO.149 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                   ....PETITIONERS\n\n         AND\n\n         M/S MURARI LAL LIQUOR LICENSEE\n         OF UNIT NO.23, KALATH, DISTRICT\n         KULLU, THROUGH PARTNER::: Downloaded on - 08/06/2022 20:03:38 :::CIS80MURARI LAL, SON OF SH. NAGINDER\n         SINGH, VILLAGE KUMARDA, P.O.\n         PEREHAR, TEHSIL DHARAMPUR,\n         DISTRICT MANDI, H.P.                   ....RESPONDENT149.RP NO.150 OF 2022\n\n\n\n\n                                                        .1.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SOLAN.4.   THE COLLECTOR, EXCISE(CENTRAL\n         ZONE), SHIMLA.                          ....PETITIONERS\n\n         AND\n\n\n         RAJU SHARMA, SON OF SH. MOHAN\n         LAL SHARMA, RESIDENT OF HOUSE\n         NO.2726, GURUDEV NAGAR,\n         LUDHIANA, PUNJAB (EXCISE\n         LICENSEE UNIT 3,4 & 12, L-2\n\n\n         SAPROON, DEONGHAT, BYE PASS,\n         NEAR BUS STAND, DHARAMPUR,\n         SUBZI MANDI & L-14, ANJI,\n\n\n\n\n         LAVIGHAT, SHATTAL, DEONGHAT,\n         BAROG, SUBZI MANDI & L-14, ANJI,\n\n\n\n\n\n         LAVIGHAT, SHATTAL, DEONGHAT,\n         BAROG, SUBZI MANDI, SANWARA,\n         SUKHI JOHRI, KUMARDA,\n         DHARAMPUR, DISTRICT SOLAN).            ....RESPONDENT150.RP NO.151 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.::: Downloaded on - 08/06/2022 20:03:38 :::CIS814.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                    ....PETITIONERS\n\n         AND\n\n\n\n\n                                                        .M/S REWA NAND LIQUOR LICENSEE\n\n\n\n\n\n         OF UNIT NO.1, SHANGRIBAG,\n         DISTRICT KULLU, THROUGH ITS\n         PARTNER REWA NAND, SON OF SH.SIT RAM, RESIDENT OF 44/JE,\n         VILLAGE LARJI, SUB TEHSIL SAINJ,\n         DISTRICT KULLU, H.P.                   ....RESPONDENT151.RP NO.152 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.\n\n         THE EXCISE AND TAXATION\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR, EXCISE(NORTH\n         ZONE), PALAMPUR.                        ....PETITIONERS\n\n\n\n\n         AND\n\n\n\n\n\n         M/S THAKUR WINE AGENCY,\n         THROUGH DEVENDER S/O SH.\n         KRIPA RAM, RESIDENT OF VPO\n         KANDLA, TEHSIL & DISTRICT\n\n\n\n\n\n         CHAMBA, (EXCISE LICENSEE UNIT\n         NO.71,73,76,79 BAROH,\n         JASSORGARH, KATHWAR,\n         BAIRGARH, TIKKARGARH & CHILLI).        ....RESPONDENT152.RP NO.153 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA::: Downloaded on - 08/06/2022 20:03:38 :::CIS82COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n\n\n\n\n                                                       .DISTRICT KULLU, H.P.                   ....PETITIONERS\n\n\n\n\n\n         AND\n\n\n\n\n\n         M/S KARAN RAI, LIQUOR LICENSEE\n         OF UNIT NO.24, JAGATSUKH,\n         DISTRICT KULLU, THROUGH\n         PARTNER BHARAT RAI, SON OF SH.\n         JASWANT RAI, VILLAGE BADAH,\n\n\n\n\n         P.O. MOHAL, TEHSIL AND DISTRICT\n         KULLU, H.P.                           ....RESPONDENT153.RP NO.154 OF 20221.\n\n         STATE OF H.P. THROUGH\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n\n\n\n\n         CHAMBA.4.   THE COLLECTOR, EXCISE (NORTH\n\n\n\n\n\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n         AND\n\n\n\n\n\n         BHUWNESHWAR SHARMA, SON OF\n         SH. ISHWAR CHAND, RESIDENT OF\n         VPO MEHLA, TEHSIL & DISTRICT\n         CHAMBA, H.P. (EXCISE LICENSEE\n         UNIT SUNARA).                         ....RESPONDENT154.RP NO.155 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION::: Downloaded on - 08/06/2022 20:03:38 :::CIS83COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P..4.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER, BBN\n         AREA, BADDI, DISTRICT SOLAN, H.P.       ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S SABACCHUS DISTILLERY\n         PRIVATE LIMITED, VILLAGE REHRU\n         UPPARALA, TEHSIL NALAGARH,\n\n\n\n\n         DISTRICT SOLAN, H.P., THROUGH\n         AUTHORIZED SIGNATORY SANJEEV\n         KUMAR MODI, SON OF SH.\n         SUDARSHAN MODI, RESIDENT OF\n\n         HOUSE NO.324, FIRST FLOOR,\n\n         SECTOR 9-D, CHANDIGARH (UT).           ....RESPONDENT155.RP NO.156 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR EXCISE (NORTH\n\n\n\n\n\n         ZONE), PALAMPUR.                        ....PETITIONERS\n\n         AND\n\n         M/S THAKUR WINE AGENCY,\n         THROUGH MANISH KUMAR, SON OF\n         SH. GURDEV SINGH, RESIDENT OF\n         VILLAGE MOHAL, P.O. LARGO,\n         TEHSIL & DISTRICT CHAMBA\n         (EXCISE LICENSEE UNIT NO.93, 35,\n         33 & 85, BAGHEL, PUKHRI,\n         DHARYALI, SUNDLA).                     ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS84156.RP NO.157 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2..2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n\n\n\n\n         AND\n\n         ASHISH MAHAJAN, SON OF TULSI\n         RAM, RESIDENT OF VPO SAMOT,\n\n         TEHSIL BHATTIYAT, DISTT.CHAMBA, H.P. (EXCISE LICENSEE\n         UNIT NO.68 SAMOT).                       ....RESPONDENT157.RP NO.158 OF 20221.   STATE OF H.P. THROUGH\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE EXCISE & TAXATION\n         COMMISSIONER, UNA.4.   THE COLLECTOR EXCISE (NORTH\n\n\n\n\n\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n         AND\n\n         BHUPINDER SINGH, SON OF SH.\n         PREM SINGH, RESIDENT OF VPO\n         CHANGAR HANDOLA, TEHSIL\n         BANGANA, DISTRICT UNA, H.P., UNIT\n         NO.1, UNA.                               ....RESPONDENT158.RP NO.159 OF 20221.   STATE OF H.P. THROUGH::: Downloaded on - 08/06/2022 20:03:38 :::CIS85SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA..3.   THE ADDITIONAL EXCISE AND\n\n\n\n\n\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, H.P.4.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER, BBN\n         AREA AT BADDI, DISTRICT SOLAN,\n         H.P.                                  ....PETITIONERS\n\n         AND\n\n\n\n\n         M/S RAKESH KUMAR, LICENSEE\n         RETAIL LIQUOR VEND L-14\n         KRIPALPUR IN BBN AREA, TEHSIL\n\n         NALAGARH, DISTRICT SOLAN,\n\n         THROUGH PROPRIETOR RAKESH\n         KUMAR S/O SH. HARI SINGH,\n         RESIDENT OF 45 MOHAL\n         SUKSHWAL, TEHSIL KOTLI,\n         DISTRICT MANDI, H.P.                 ....RESPONDENT159.RP NO.160 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                  ....PETITIONERS\n\n         AND\n\n         ADITYA NATH SHARMA, SON OF SH.\n         SHAM SUNDER SHARMA, RESIDENT\n         OF HOUSE NO.18, SECTOR 3-A,::: Downloaded on - 08/06/2022 20:03:38 :::CIS86CHANDIGARH (UT), PROPRIETOR\n         M/S ADITYA NATH SHARMA,\n         LICENSEE RETAIL LIQUOR VENDS IN\n         UNIT NO.4-NAGGAR, 5-PATLIKUHAL\n         AND 6-AKHARA BAZAAR OF\n         DISTRICT KULLU, H.P., FOR THE\n\n\n\n\n                                                       .YEAR 2016-17.                         ....RESPONDENT160.RP NO.161 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA.4.\n\n         THE COLLECTOR, EXCISE (NORTH\n\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n         AND\n\n         HEM SINGH, SON OF SH. BRIJ LAL,\n\n\n         RESIDENT OF VPO KALHEL, TEHSIL\n         & DISTRICT CHAMBA, H.P. (EXCISE\n         LICENSEE UNIT NO.75 KALHEL).          ....RESPONDENT161.RP NO.162 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SHIMLA,\n         DISTRICT SHIMLA, H.P.                  ....PETITIONERS\n\n         AND::: Downloaded on - 08/06/2022 20:03:38 :::CIS87M/S P.C. VIJ AND COMPANY,\n         LICENSEE, RETAIL LIQUOR VEND L-\n         2, DHALL MAIN SHIMLA, DISTRICT\n         SHIMLA, THROUGH PARTNER\n         PARKASH CHAND VIJ, SON OF LATE\n\n\n\n\n                                                       .SH. M.R. VIJ, RESIDENT OF GARDEN\n\n\n\n\n\n         VIEW, SANJAULI, SHIMLA-171006,\n         H.P.....RESPONDENT162.RP NO.163 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.\n\n         THE ADDITIONAL EXCISE &\n\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, SOLAN,\n\n\n         DISTRICT SOLAN, H.P.                   ....PETITIONERS\n\n         AND\n\n\n\n\n         M/S PARADISE WINES, L.1\n\n\n\n\n\n         LICENSEE, DEONGHAT, SOLAN,\n         DISTRICT SOLAN, H.P., THROUGH\n         ITS PARTNER SH. DALIP SINGH, SON\n         OF SH. LAL CHAND, RESIDENT OF\n\n\n\n\n\n         HOUSE NO.2143, SECTOR S 23-C,\n         CHANDIGARH.                           ....RESPONDENT163.RP NO.164 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &::: Downloaded on - 08/06/2022 20:03:38 :::CIS88TAXATION COMMISSIONER,\n         CHAMBA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR.                        ....PETITIONERS\n\n         AND\n\n\n\n\n                                                        .MOHINDER KUMAR, SON OF SH.\n         RAM PRAKASH, RESIDENT OF\n         VILLAGE BADIYALA, P.O. JAROT,\n\n\n\n\n\n         TEHSIL JAWALI, DISTRICT KANGRA,\n         H.P. (EXCISE LICENSEE UNIT NO.32\n         SAHOO).                                ....RESPONDENT164.RP NO.165 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.\n\n         THE EXCISE AND TAXATION\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA, DISTRICT CHAMBA, H.P.           ....PETITIONERS\n\n\n\n\n         AND\n\n\n\n\n\n         M/S G.S. SETHI AND CO. LICENSEE\n         RETAIL LIQUOR VENDS IN UNIT\n         NO.4-KARIYAN, AND UNIT NO.313-KIYANI OF DISTRICT CHAMBA, H.P.,\n         FOR 2016-17, THROUGH PARTNER\n         SH. G.S. SETHI, SON OF LATE SH.\n         SOHAN SINGH SETHI, RESIDENT OF\n         INDIRA COLONY, PATHANKOT\n         (PUNJAB).                              ....RESPONDENT165.RP NO.166 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.::: Downloaded on - 08/06/2022 20:03:38 :::CIS892.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER.4.   THE COLLECTOR, EXCISE (SOUTH\n\n\n\n\n                                                        .ZONE), SHIMLA.                          ....PETITIONERS\n\n\n\n\n\n         AND\n\n\n\n\n\n         ABAY RASUR, SON OF SH. AMAR\n         NATH PRASUR, RESIDENT OF\n         VILLAGE BASOLI, TEHSIL AND\n         DISTRICT UNA, H.P.                     ....RESPONDENT166.RP NO.167 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, SOUTH\n\n\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n\n\n\n\n         TAXATION COMMISSIONER, NAHAN,\n         DISTRICT SIRMOUR, HP.                   ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S AGGARWAL WINES, L.1\n\n\n\n\n\n         LICENSEE, SARAHAN, DISTRICT\n         SIRMOUR, H.P., THROUGH ITS PROP.\n         VINOD KUMAR AGGARWAL, R/O\n         VILLAGE SARAHAN, DISTT.\n         SIRMOUR, H.P.                          ....RESPONDENT167.RP NO.168 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION::: Downloaded on - 08/06/2022 20:03:38 :::CIS90COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, NORTH\n         ZONE, PALAMPUR, DISTRICT\n         KANGRA, H.P..4.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         CHAMBA, DISTRICT CHAMBA, H.P.             ....PETITIONERS\n\n\n\n\n\n         AND\n\n         ASHOK KUMAR, SON OF SH.\n         CHAMAN LAL, R/O VILLAGE & POST\n         OFFICE KULETH, SUB-TEHSIL HOLI,\n\n\n\n\n         DISTRICT CHAMBA, H.P. LIQUOR\n         LICENSEE, l-14 UNIT NO.5, DAKOGH\n         RETAIL LIQUOR VENDS, DISTRICT\n         CHAMBA, H.P.                             ....RESPONDENT168.RP NO.169 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n\n\n\n\n\n         CHAMBA, DISTRICT CHAMBA, H.P.4.   THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n\n\n\n\n         AND\n\n         KEWAL KRISHAN SHARMA, SON OF\n         SH. DHANI RAM SHARMA, RESIDENT\n         OF VPO TUNNUHATTI, TEHSIL\n         BHATTIYAT, DISTRICT CHAMBA,\n         H.P., (EXCISE LICENSEE UNIT NO.49).      ....RESPONDENT169.RP NO.170 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF::: Downloaded on - 08/06/2022 20:03:38 :::CIS91HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n         COMMISSIONER, NORTH ZONE,\n\n\n\n\n                                                        .PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         DISTRICT KANGRA AT\n\n\n\n\n\n         DHARAMSHALA, H.P.                       ....PETITIONERS\n\n         AND\n\n         M/S PRABHAT CHAND RAMESH\n\n\n\n\n         SINGH, LIQUOR LICENSEE OF\n         RETAIL LIQUOR VENDS IN UNIT\n         NO.25, 26 AND 28, DISTRICT\n         KANGRA (HP), FOR 2016-17,\n\n         THROUGH PARTNER SH. PRABHAT\n\n         CHAND, RESIDENT OF HOUSING\n         BOARD COLONY, HAMIRPUR, H.P.           ....RESPONDENT170.RP NO.171 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA, H.P.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR.                        ....PETITIONERS\n\n         AND\n\n         M/S THAKUR WINE AGENCY,\n         THROUGH AMIT SON F SH. GIAN\n         CHAND, RESIDENT OF VPO KANDLA,\n         TEHSIL & DISTRICT CHAMBA\n         (EXCISE LICENSEE UNIT NO.17,36,34\n         & 38, CHANDI, MASROOND,\n         GHATGALOO, KIYANI).                    ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS92171.RP NO.172 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2..2.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         CHAMBA, H.P.3.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR                        ....PETITIONERS\n\n\n\n\n\n         AND\n\n         SIDHARTH SHARMA, SON OF SH.\n         KEWAL KRISHAN SHARMA, SON OF\n\n         SH. DHANI RAM SHARMA, R/O VPO\n\n         TUNNUHATTI, TEHSIL BHATTIYAT,\n         DISTT. CHAMBA, H.P. (EXCISE\n         LICENSEE UNIT NO.60 TUNNUHATTI),\n         CHAMBA.                               ....RESPONDENT172.RP NO.173 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         CHAMBA, H.P.4.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n         AND\n\n         M/S THAKUR WINES AGENCY,\n         THROUGH DEVENDER SON OF SH.\n         KIRPA RAM, RESIDENT OF VPO\n         KANDLA, TEHSIL & DISTRICT\n         CHAMBA, (EXCISE LICENSEE UNIT::: Downloaded on - 08/06/2022 20:03:38 :::CIS93NO.71,73,76,79, BAROH,\n         JASSORGARH, KATHWAR,\n         BAIRAGARH, TIKKARGARH &\n         CHILLI).                              ....RESPONDENT173.RP NO.174 OF 2022\n\n\n\n\n                                                       .1.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n         AND\n\n\n         M/S THAKUR ENTERPRISES, L-1 AT\n\n         CHAMBA (TADOLI) CHAMBA,\n\n         THROUGH ITS PROP. SH. MANOJ\n         KUMAR, SON OF SH. SOBHIA RAM,\n         RESIDENT OF VILLAGE KARORI, P.O.\n         PUKHARI, TEHSIL CHAMBA, H.P.          ....RESPONDENT174.RP NO.175 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         CHAMBA\n    4    THE COLLECTOR, EXCISE (NORTH\n         ZONE) PALAMPUR.                        ....PETITIONERS\n\n         AND\n\n         KEWAL KRISHAN SHARMA SON OF\n         SH. DHANI RAM SHARMA, RESIDENT\n         OF VPO TUNNUHATTI, TEHSIL\n         BHATTIYAT, DISTRICT CHAMBA, H.P.\n         (EXCISE LICENSEE UNIT. 49)            ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS94175.RP NO.176 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2..2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n\n\n\n\n\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.\n    4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                    ....PETITIONERS\n\n         AND\n\n\n         M/S SHER SINGH SANJEEV KUMAR\n\n         THROUGH SANJEEV KUMAR SON OF\n\n         TULASI RAM, RESIDENT OF VPO\n         SAMOT, TEHSIL BHATTIYAT,\n         DISTRICT CHAMBA, H.P. (EXCISE\n         LICENSEE UNIT NO. 57 KAKIRA.           ....RESPONDENT176.RP NO.177 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n\n\n\n\n\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR DISTRICT KANGRA, H.P\n    4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA DISTRICT CHAMBA, HP.             ....PETITIONERS\n\n         AND\n\n         SH. RAGHWINDER SINGH SON OF\n         SURINDER SINGH RESIDENT OF\n         VILLAGE GUMTALA, AMRITSAR\n         (PUNJAB), PARTNER M/S G.S. SETHI::: Downloaded on - 08/06/2022 20:03:38 :::CIS95AND CO. LICENSEE RETAIL LIQUOR\n         VEND IN UNIT NO. 42 (L-2)\n         DALHOUSIE, BUS STAND) OF              ....RESPONDENT\n         DISTRICT CHAMBA, H.P.177.RP NO.178 OF 2022\n\n\n\n\n                                                       .1.   STATE OF H.P. THROUGH PRINCIPAL\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n         TAXATION COMMISSIONER, SOUTH\n\n\n\n\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, SHIMLA\n\n         DISTRICT SHIMLA, H.P.                  ....PETITIONERS\n\n         AND\n\n         M/S KANTA KAUSHAL LICENSEE\n         RETAIL LIQUOR VENDS IN UNIT NO.5 & 6 OF DISTRICT BILASPUR,\n         HIMACHAL PRADESH, THROUGH\n         PROPRIETOR SMT. KANTA\n\n\n\n\n         KAUSHAL WIFE OF SH. B.B.\n         KAUSHAL RESIDENT OF SALAH\n\n\n\n\n\n         NEAR STATE BANK OF INDIA,\n         SUNDER NAGAR, DISTRICT MANDI,         ....RESPONDENT\n         H.P.178.RP NO.179 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR, DISTRICT\n         KANGRA, H.P. PALAMPUR.3.   THE EXCISE AND TAXATION\n         COMMISSIONER, HIMACHAL\n         PRADESH, SHIMLA, H.P. SHIMLA\n    4    THE ASSISTANT EXCISE AND::: Downloaded on - 08/06/2022 20:03:38 :::CIS96TAXATION COMMISSIONER,\n         CHAMBA, DISTRICT CHAMBA, H.P.            ....PETITIONERS\n\n         AND\n\n         SURINDER SINGH S/O SH. SAHAB\n\n\n\n\n                                                         .SINGH, R/O VPO CHOWARI, TEHSIL\n\n\n\n\n\n         BHATTIYAT, DISTRICT CHAMBA, H.P.\n         CHAMBA.                                 ....RESPONDENT179.RP NO.180 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n\n         TAXATION COMMISSIONER.4    THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.....PETITIONERS\n\n\n         AND\n\n         NARESH KUMAR SON OF SH. YOG\n\n\n\n\n         RAJ RESIDENT OF VILLAGE\n         RANSARI, TEHSIL AND DISTRICT\n\n\n\n\n\n         UNA, H.P.                               ....RESPONDENT180.RP NO.181 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, NURPUR\n         AT JACHH, H.P.4    THE COLLECTOR EXCISE (NORTH\n         ZONE) PALAMPUR                           ....PETITIONERS::: Downloaded on - 08/06/2022 20:03:38 :::CIS97AND\n\n         M/S SANDEEP ENTERPRISES\n         DAMATAL DISTRICT KANGRA\n         THROUGH ITS MANAGING PARTNER\n         SH. SANDEEP KUMAR SON OF LATE\n\n\n\n\n                                                       .SH. VINOD KUMAR SON OF SH.ROSHAN LAL, RESIDENT OF 524/19,\n         CIVIL LINES, GURDASPUR, PUNJAB.       ....RESPONDENT181.RP NO.182 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n\n         COMMISSIONER, CENTRAL ZONE,\n\n         MANDI, DISTRICT MANDI, H.P.\n    4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                   ....PETITIONERS\n\n\n         AND\n\n         M/S SUNIL NANDA LIQUOR\n\n\n\n\n         LICENSEE OF UNIT NO. 10, JARI,\n         DISTRICT KULLU, THROUGH OMKAR\n\n\n\n\n\n         RANA SON OF SH. LEKH RAJ RANA\n         HOUSE NO. 172 LOWER DALPUR,\n         KULLU, TEHSIL AND DISTRICT\n         KULLU, H.P. HOLDER OF GENERAL\n\n\n\n\n\n         POWER OF ATTORNEY.                    ....RESPONDENT182.RP NO.183 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, NORTH ZONE,::: Downloaded on - 08/06/2022 20:03:38 :::CIS98PALAMPUR DISTRICT KANGRA, H.P.\n    4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         DISTRICT KANGRA AT\n         DHARAMSHALA, H.P.                       ....PETITIONERS\n\n\n\n\n                                                        .AND\n\n\n\n\n\n         CHARANJEET KAUR, LIQUOR\n         LICENSEE OF RETAIL LIQUOR\n\n\n\n\n\n         VENDS IN UNIT NO. 29 AND 48,\n         DISTRICT KANGRA, H.P. FOR 2016-17\n         THROUGH PROPRIETOR SMT.\n         CHARANJEET KAUR, RESIDENT OF\n         WARD NO.7, YOL, POST OFFICE YOL,\n\n\n\n\n         DHARAMSHALA DISTRICT KANGRA,           ....RESPONDENT\n         H.P.183.RP NO.184 OF 20221.\n\n         STATE OF H.P. THROUGH\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE COLLECTOR EXCISE (NORTH\n         ZONE), PALAMPUR, H.P.PALAMPUR           ....PETITIONERS\n\n\n\n\n         AND\n\n\n\n\n\n         MS SHAM SUNDER SHARMA LIQUOR\n         OF UNIT NO. 14 SHAMSHI DISTRICT\n         KULLU H.P. THROUGH OMKAR RANAS/O SH. LEKH RAJ RANA H. NO. 172LOWER DHALPUR KULLU, TEHSIL\n         AND DISTRICT KULLU, H.P. HOLDER        ....RESPONDENT\n         OF GPA KULLU.184.RP NO.185 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA::: Downloaded on - 08/06/2022 20:03:38 :::CIS99COMPLEX, KASUMPTI, SHIMLA.3.   THE COLLECTOR EXCISE (SOUTH\n         ZONE), SHIMLA, H.P.                     ....PETITIONERS\n\n         AND\n\n\n\n\n                                                        .MS COPIA BEVERAGES, PURUWALA\n\n\n\n\n\n         NAHAN POANTA ROAD PAONTA\n         SAHIB DISTRICT SIRMOUR\n         THROUGH ITS PROP. MS. SURITI\n\n\n\n\n\n         TAYAGI DO SH. SATISH TAYAGI RO\n         C-412, SEC-4 PHASE II NEW SHIMLA\n         TEHSIL AND DISTRICT SHIMLA, H.P.       ....RESPONDENT185.RP NO.186 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.\n\n         THE EXCISE AND TAXATION\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA\n\n\n    4    THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                        ....PETITIONERS\n\n\n\n\n         AND\n\n\n\n\n\n         HEM SINGH SON OF SH. BRIJ LAL,\n         RESIDENT OF VPO RAJERA, TEHSIL\n         AND DISTRICT CHAMBA, H.P.\n         (EXCISE LICENSEE UNIT NO. 7,\n\n\n\n\n\n         KHARAMUKH).                            ....RESPONDENT186.RP NO.187 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,::: Downloaded on - 08/06/2022 20:03:38 :::CIS100CHAMBA\n    4    THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                         ....PETITIONERS\n\n         AND\n\n\n\n\n                                                         .AVINASH SON OF SH. AMAR NATH,\n\n\n\n\n\n         RESIDENT OF VPO DEHRA, TEHSIL\n         DEHRA, DISTRICT KANGRA, H.P.(EXCISE LICENSEE UNIT NO. 88 & 89BANDAL & SANGHNI.                       ....RESPONDENT187.RP NO.188 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.\n    4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n\n\n         DISTRICT KANGRA AT\n         DHARAMSHALA, H.P.                        ....PETITIONERS\n\n\n\n\n         AND\n\n\n\n\n\n         VIKAS RANA, LIQUOR LICENSEE,\n         UNIT NO. 14, MARANDA-BHAWARNA\n         FOR 2016-17 AND UNIT NO. 67,\n         PAPROLA RETAIL LIQUOR VENDS\n\n\n\n\n\n         FOR 2015-16 IN KANGRA DISTRICT\n         THROUGH PROPRIETOR SH. VIKAS\n         RANA SON OF SH. ONKAR CHAND\n         RESIDENT OF VILLAGE AIMA,\n         TEHSIL PALAMPUR, DISTRICT\n         KANGRA, H.P.                            ....RESPONDENT188.RP NO.189 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.::: Downloaded on - 08/06/2022 20:03:38 :::CIS1012.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, NORTH\n         ZONE, PALAMPUR, DISTRICT\n\n\n\n\n                                                       .KANGRA, H.P.4    THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA, DISTRICT CHAMBA, H.P.          ....PETITIONERS\n\n\n\n\n\n         AND\n\n         TARLOK NATH SON OF SH. PAHADU\n         RAM, RESIDENT OF VILLAGE\n\n\n\n\n         KULETH SUB TEHSIL, HOLI,\n         DISTRICT CHAMBA, H.P. LIQUOR\n         LICENSEE L-14 HOLI RETAIL LIQUOR\n         VENDS DISTRICT CHAMBA, H.P.           ....RESPONDENT189.RP NO.190 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3    THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA, HP.                     ....PETITIONERS\n\n\n\n\n\n         AND\n\n         MS ARADHANA WINES L-1, PHASE-1,\n\n\n\n\n\n         NALAGARH SOLAN, THROUGH ITS\n         SOLE PROPRIETOR SMT. INDERA\n         DOGRA W/O SH. ANIL KUMAR\n         DOGRA, RESIDENT OF PREM\n         NAGAR, UNA, TEHSIL AND DISTRICT\n         UNA, NALAGARH.                        ....RESPONDENT190.RP NO.191 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.::: Downloaded on - 08/06/2022 20:03:38 :::CIS1022.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE COLLECTOR, EXCISE (NORTH\n\n\n\n\n                                                        .ZONE), PALAMPUR.                        ....PETITIONERS\n\n\n\n\n\n         AND\n\n\n\n\n\n         CHARANJEET KAUR, LIQUOR\n         LICENSEE OF RETAIL LIQUORVENDS IN UNIT NO. 29 AND 48DISTRICT KANGRA, H.P.                  ....RESPONDENT1.191.RP NO.192 OF 2022\n         STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n         TO THE GOVERNMENT OF\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n\n\n         TAXATION COMMISSIONER\n    4    THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.                          ....PETITIONERS\n\n\n\n\n         AND\n\n\n\n\n\n         D.N. DEWADI SON OF SH. JAGDISH\n         RAM, RESIDENT OF VILLAGE KOTLA,\n         TEHSIL AND DISTRICT UNA, H.P.          ....RESPONDENT192.RP NO.193 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE COLLECTOR, EXCISE (CENTRAL::: Downloaded on - 08/06/2022 20:03:38 :::CIS103ZONE), MANDI, HP.                        ....PETITIONERS\n\n\n         AND\n\n         MS AMIT WINE, LICENSEE RETAIL\n\n\n\n\n                                                         .LIQUOR VEND IN UNIT NO. 1, 2, 3, 4AND 38 OF DISTRICT BILASPUR, H.P.\n         THOROUGH ITS PROP. AMIT\n         KAUSHAL SO SH. ASHWANI KUMAR\n\n\n\n\n\n         RO BHOJPUR SUNDERNAGAR,\n         DISTRICT MANDI, H.P. BILASPUR.          ....RESPONDENT193.RP NO.194 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHMABA, DISTRICT CHAMBA, H.P.            ....PETITIONERS\n\n\n\n\n         AND\n\n\n\n\n\n         SH. LAKHBIR SINGH SON OF SH.\n         JOGINDER SINGH, RESIDENT OF 204,\n         BHARAT NAGAR PATHANKOT\n\n\n\n\n\n         PUNJAB PROPRIETOR M/S LAKHBIR\n         SINGH, LICENSEE RETAIL LIQUOR\n         VENDS IN UNIT NO. 7 (RAKH) OF\n         DISTRICT CHAMBA, H.P. FOR THE\n         YEAR 2016-17.                           ....RESPONDENT194.RP NO.195 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION::: Downloaded on - 08/06/2022 20:03:38 :::CIS104COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P..4.   THE ASSISTANT EXCISE &\n\n\n\n\n\n         TAXATION COMMISSIONER, SOLAN,\n         DISTRICT SOLAN, H.P.                      ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S DAYANAND TYAGI, LICENSEE,\n         RETAIL LIQUOR VENDS IN UNIT NO.\n         17 & 18 OF BBN AREA, TEHSIL\n\n\n\n\n         NALAGARH, AND UNIT NO. 39 OF\n         PARWANOO, DISTRICT SOLAN,\n         THROUGH PROPRIETOR SH.\n         DAYANAND TYAGI SON OF SH. OMPRAKASH, RESIDENT OF H. NO. 112KHASRA NO. 698, VILLAGE BASAI\n         DHARAMPUR, DELHI.                        ....RESPONDENT195.RP NO.196 OF 20221.   STATE OF H.P. THROUGH\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA\n\n\n\n\n\n    4    THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n         AND\n\n         JUGAL KISHOR SON OF SH.\n         GIRDHARI LAL, RESIDENT OF\n         VILLAGE NAGWARI, TEHSIL\n         NURPUR, DISTRICT KANGRA, H.P.(EXCISE LICENSEE UNIT NO. 84TELKA).                                  ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS105196.RP NO.197 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2..2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHMABA, DISTRICT CHAMBA, H.P.           ....PETITIONERS\n\n         AND\n\n\n         SH. LAKHBIR SINGH SON OF SH.JOGINDER SINGH RESIDENT OF H.NO. 204, BHARAT NAGAR,\n         PATHANKOT, PUNJAB PARTNER M/S\n         LAKHBIR SINGH INDERBIR SINGH,\n         LICENSEE RETAIL LIQUOR VENDS INUNIT NO. 3 (HOLI) AND UNIT NO. 12(SULTANPUR) OF DISTRICT\n         CHAMBA, H.P. FOR THE YEAR 2016-        ....RESPONDENT17.197.RP NO.198 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.                    ....PETITIONERS\n\n         AND::: Downloaded on - 08/06/2022 20:03:38 :::CIS106M/S SHAM SUNDER SHARMALIQUOR LICENSEE OF UNIT NO. 13GARSA, DISTRICT KULLU THROUGH\n         OMKAR RANA SON OF SH. LEKH\n         RAJ RANA HOUSE NO. 172 LOWER\n         DHALPUR, KULLU, TEHSIL AND\n\n\n\n\n                                                        .DISTRICT KULLU, H.P HOLDER OF\n\n\n\n\n\n         GENERAL POWER OF ATTORNEY.             ....RESPONDENT198.RP NO.199 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n\n         TAXATION COMMISSIONER, SOUTH\n\n         ZONE, SHIMLA DISTRICT SHIMLA,\n         H.P.4.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER, BBN\n         AREA, BADDI, DISTRICT SOLAN, H.P.       ....PETITIONERS\n\n\n\n         AND\n\n\n\n\n         M/S RADICO KHAITAN LTD. L-1-B\n         LICENSEE, KIRPALPUR, NALAGARH,\n\n\n\n\n\n         DISTRICT SOLAN, H.P. THROUGH\n         AUTHORIZED SIGNATORY, SH.\n         RAJESH KUMAR SANSOAY,\n         RESIDENT OF HOUSE NO. 245,\n\n\n\n\n\n         WARD NO. 17, MOUNT AVENUE,\n         HOSHIPUR (PB) 146001.                  ....RESPONDENT199.RP NO.200 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND::: Downloaded on - 08/06/2022 20:03:38 :::CIS107TAXATION COMMISSIONER, SHIMLA,\n         H.P.4    THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.                         ....PETITIONERS\n\n         AND\n\n\n\n\n                                                       .RAKESH KUMAR SON OF SH.\n         BISHAN DAS RESIDENT OF VILLAGE\n         RANSRI, TEHSIL AND DISTRICT UNA,\n\n\n\n\n\n         H.P.....RESPONDENT200.RP NO.201 OF 20221.   STATE OF H.P. THROUGH\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n         COMMISSIONER, BLOCK NO.30, SDA\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, SOLAN,\n         H.P.4    THE COLLECTOR, EXCISE (SOUTH\n\n\n         ZONE), SHIMLA.                         ....PETITIONERS\n\n         AND\n\n\n\n\n         M/S ARADHANA WINES L-1 BYEPASS\n\n\n\n\n\n         SOLAN THROUGH ITS SOLE\n         PROPRIETOR SMT. INDERA DOGRA\n         WIFE OF SH. ANIL KUMAR DOGRA,\n         RESIDENT OF PREM NAGAR UNA,\n\n\n\n\n\n         TEHSIL AND DISTRICT UNA.              ....RESPONDENT201.RP NO.202 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,::: Downloaded on - 08/06/2022 20:03:38 :::CIS108CHAMBA\n    4    THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n         AND\n\n\n\n\n                                                       .SIDHARTH SHARMA SON OF KEWAL\n\n\n\n\n\n         KRISHAN SHARMA SON OF SH.\n         DHANI RAM SHARMA, RESIDENT OF\n         VPO TUNNUHATTI, TEHSIL\n\n\n\n\n\n         BHATTIYAT, DISTRICT CHAMBA, H.P.(EXCISE LICENSEE UNIT NO. 59THUNNUHATTI)                          ....RESPONDENT202.RP NO.203 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.\n\n         THE EXCISE AND TAXATION\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA\n\n\n    4    THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                       ....PETITIONERS\n\n\n\n\n         AND\n\n\n\n\n\n         M/S THAKUR WINE AGENCY, AMIT\n         SON OF SH. GIAN CHAND, RESIDENT\n         OF VPO KANDLA TEHSIL AND\n         DISTRICT CHAMBA, (EXCISELICENSEE UNIT NO. 17,36,34 & 35CHANDI, MASROOND, GHATGALOO,\n         KIYANI).                              ....RESPONDENT203.RP NO.204 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.::: Downloaded on - 08/06/2022 20:03:38 :::CIS1093.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA\n    4    THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                      ....PETITIONERS\n\n\n\n\n                                                      .AND\n\n\n\n\n\n         MOHINDER KUMAR SON OF SH. RAM\n         PRAKESH, RESIDENT OF VILLAGE\n\n\n\n\n\n         BAGDIYALA, PO JAROT, TEHSIL\n         JAWALI, DISTRICT KANGRA, H.P.\n         (EXCISE LICENSEE UNIT NO. 32         ....RESPONDENT\n         SAHOO).204.RP NO.205 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n         HIMACHAL PRADESH, SHIMLA-2.THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA, H.P.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE COLLECTOR, EXCISE (NORTH          ....PETITIONERS\n         ZONE), PALAMPUR.AND\n\n\n\n\n\n         OM PRAKASH S/O SH. JAGDISH\n         CHAND, R.O VPO DHEERA, TEHSIL\n         PALAMPUR, DISTRICT KANGRA, H.P.(EXCISE LICENSEE UNIT NO. 18CHAMBA) KANGRA.                      ....RESPONDENT205.RP NO.206 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION::: Downloaded on - 08/06/2022 20:03:38 :::CIS110COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.\n    4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA, DISTRICT CHAMBA, H.P.         ....PETITIONERS\n\n\n\n\n                                                      .AND\n\n\n\n\n\n         SH. GURPREET SINGH PADDA SON\n         OF SH. HARVEL SINGH RESIDENT OF\n\n\n\n\n\n         VILLAGE MULLIANWAL, POST\n         OFFICE AND TEHSIL BATALA\n         DISTRICT GURDASPUR (PUNJAB),\n         PROPRIETOR M/S KULDIP WINE,\n         RETAIL LIQUOR VENDS LICENSEE\n\n\n\n\n         FOR THE YEAR 2015-16, DISTRICT\n         CHAMBA, H.P.                         ....RESPONDENT206.RP NO.207 OF 20221.\n\n         STATE OF H.P. THROUGH\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER.4    THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.                        ....PETITIONERS\n\n\n\n\n\n         AND\n\n         NARENDER KUMAR SON OF SH.MUNSHI RAM, RESIDENT OF\n         VILLAGE DALOH, TEHSIL\n         GHUMARWIN, DISTRICT BILASPUR,\n         H.P.                                 ....RESPONDENT207.RP NO.208 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA::: Downloaded on - 08/06/2022 20:03:38 :::CIS111COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n         H.P.4    THE ASSISTANT EXCISE AND\n\n\n\n\n                                                       .TAXATION COMMISSIONER, SHIMLA\n\n\n\n\n\n         DISTRICT SHIMLA, H.P.                  ....PETITIONERS\n\n         AND\n\n\n\n\n\n         M/S N.KHANNA AND COMPANY,\n         LICENSEE, RETAIL LIQUOR VENDS\n         TOTU UNIT, DISTRICT SHIMLA,\n         THROUGH PARTNER NEERAJ\n\n\n\n\n         KHANNA SON OF SH. MADAN LAL\n         KHANNA RESIDENT OF GEETA\n         COTTAGE SANJAULI, SHIMLA, H.P\n                    r                          ....RESPONDENT208.RP NO.209 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE &\n\n\n\n\n         TAXATION COMMISSIONER, SOUTH\n         ZONE, SHIMLA, DISTRICT SHIMLA,\n\n\n\n\n\n         H.P.4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, SHIMLA\n         AT SHIMLA, H.P.                        ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S SWASTIK ENTERPRISES PREM\n         BHAWAN TARADEVI, TEHSIL AND\n         DISTRICT SHIMLA, H.P. THROUGH\n         ITS SOLE PROPRIETOR SH. RAMESH\n         SURI RESIDENT OF KELSTON\n         ESTATE, SHIMLA, DISTRICT SHIMLA,\n         H.P.                                  ....RESPONDENT209.RP NO.210 OF 2022::: Downloaded on - 08/06/2022 20:03:38 :::CIS1121.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n                                                      .COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, SOUTH\n         ZONE SHIMLA, DISTRICT SHIMLA,\n\n\n\n\n\n         H.P.4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, NAHAN\n         DISTRICT SIRMOUR, H.P.                ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S ATUL AGGARWAL, L-14\n         LICENSEE RETAIL LIQUOR VENDS,\n\n         PREET NAGAR, NAINA TIKKAR,\n\n         KALAGHAT AND DILMAN DISTRICT\n         SIRMOUR, THROUGH PROPRIETOR\n         ATUL AGGARWAL SON OF SH.\n         VINOD AGGARWAL RESIDENT OF\n         VILLAGE SARAHAN, TEHSIL\n\n\n         PACHHAD, SIRMOUR, H.P.               ....RESPONDENT210.RP NO.211 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ADDITIONAL EXCISE AND\n         TAXATION COMMISSIONER, SOUTH\n         ZONE SHIMLA, DISTRICT SHIMLA,\n         H.P.4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, SHIMLA\n         DISTRICT SHIMLA, H.P.                 ....PETITIONERS\n\n         AND\n\n         M/S MADAN LAL KHANNA &::: Downloaded on - 08/06/2022 20:03:38 :::CIS113COMPANY, LICENSEE, RETAIL\n         FOREIGN LIQUOR VENDS L.2\n         GHANAHATTI AND L.2 KASUMPTI,\n         DISTRICT SHIMLA, THROUGH\n         PARTNER MADAN LAL KHANNA SON\n         OF LATE SH. BANSI LAL KHANNA\n\n\n\n\n                                                          .RESIDENT OF GEETA COTTAGE\n\n\n\n\n\n         SANJAULI, DISTRICT SHIMLA, H.P.          ....RESPONDENT211.RP NO.212 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA\n\n\n    4    THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                          ....PETITIONERS\n\n         AND\n\n\n         JUGAL KISHORE SON OF SH.\n         GIRDHARI LAL, RESIDENT OF\n         VILLAGE NAGWARI, TEHSIL\n\n\n\n\n         NURPUR, DISTRICT KANGRA, H.P.\n         (EXCISE LICENSEE UNIT NO. 80             ....RESPONDENT\n\n\n\n\n\n         JHAJAKOTHI)212.RP NO.213 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n\n\n\n\n\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.\n    4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,                    ....PETITIONERS\n         CHAMBA, DISTRICT KANGRA AT::: Downloaded on - 08/06/2022 20:03:38 :::CIS114DHARAMSHALA H.P.AND\n\n         RAJINDER SINGH LIQUOR LICENSEE\n         OF RETAIL LIQUOR VENDS IN UNIT\n\n\n\n\n                                                          .NO. 5, DISTRICT KANGRA, H.P. FOR\n\n\n\n\n\n         2016-17 THROUGH PROPRIETOR SH.\n         RAJINDER SINGH, RESIDENT OF\n         VILLAGE MAJHEEN, TEHSIL\n\n\n\n\n\n         KHUDIAN, DISTRICT KANGRA, H.P.           ....RESPONDENT213.RP NO.214 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE &\n         TAXATION COMMISSIONER,\n         CHAMBA.4    THE COLLECTOR, EXCISE (NORTH\n         ZONE) PALAMPUR.                           ....PETITIONERS\n\n\n\n         AND\n\n\n\n\n         ASHISH MAHAJAN SON OF TULSI\n         RAM, RESIDENT OF VPO SAMOT,\n\n\n\n\n\n         TEHSIL BHATTIYAT, DISTRICT\n         CHAMBA, H.P. (EXCISE LICENSEE\n         UNIT NO. 68 SAMOT.                       ....RESPONDENT214.RP NO.215 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, SOLAN,\n         DISTRICT SOLAN, H.P.\n    4    THE COLLECTOR, EXCISE (SOUTH::: Downloaded on - 08/06/2022 20:03:38 :::CIS115ZONE) SHIMLA.                          ....PETITIONERS\n\n         AND\n\n         RAKESH KUMAR SON OF SH.\n         BISHAN DAS RESIDENT OF VILLAGE\n\n\n\n\n                                                       .RANSRI, TEHSIL AND DISTRICT UNA,      ....RESPONDENT\n\n\n\n\n\n         H.P.215.RP NO.216 OF 20221.   STATE OF H.P. THROUGH PRINCIPAL\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, NORTH ZONE,\n\n         PALAMPUR, DISTRICT KANGRA, H.P.4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n         CHAMBA, DISTRICT KANGRA AT\n         DHARAMSHALA H.P.                       ....PETITIONERS\n\n\n         AND\n\n         M/S ONKAR WINE AGENCY, L-1,\n\n\n\n\n         THAKUR DAWARA, TEHSIL\n         PALAMPUR DISTRICT KANGRA,\n\n\n\n\n\n         THROUGH ITS SOLE PROPRIETOR\n         SH. INKAR CHAND RANA SON OF\n         SH. BHEEM SINGH RESIDENT OF\n         TIKA AIMA, PALAMPUR, TEHSIL\n\n\n\n\n\n         PALAMPUR, DISTRICT KANGRA, H.P.       ....RESPONDENT216.RP NO.217 OF 20221.   STATE OF H.P. THROUGH\n         SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,::: Downloaded on - 08/06/2022 20:03:38 :::CIS116CHAMBA\n    4    THE COLLECTOR, EXCISE (NORTH\n         ZONE) PALAMPUR.                        ....PETITIONERS\n\n         AND\n\n\n\n\n                                                       .SIDHARTH SHARMA SON OF KEWAL\n\n\n\n\n\n         KRISHAN SHARMA SON OF SH.\n         DHANI RAM SHARMA, RESIDENT OF\n         VPO TUNNUHATTI, TEHSIL\n\n\n\n\n\n         BHATTIYAT, DISTRICT CHAMBA, H.P.(EXCISE LICENSEE UNIT NO. 60TUNNUHATTI).                          ....RESPONDENT217.RP NO.218 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.\n\n         THE EXCISE AND TAXATION\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,                 ....PETITIONERS\n         CHAMBA\n\n\n\n\n         AND\n\n\n\n\n\n         M/S SANJAY KAPOOR AND OTHERS,\n         LIQUOR LICENSEE, UNIT NO.168,\n         PALAMPUR RETAIL LIQUOR VENDS,\n\n\n\n\n\n         DISTRICT KANGRA (HP) FOR 2015-16\n         THROUGH PARTNER SH. SANJAY\n         KAPOOR SON OF SH. JASWANT\n         SINGH, RESIDENT OF VILLAGE\n         GHAR, TEHSIL PALAMPUR,\n         DISTRICT KANGRA, H.P.                 ....RESPONDENT218.RP NO.219 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.::: Downloaded on - 08/06/2022 20:03:38 :::CIS1172.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, UNA.\n    4    THE COLLECTOR, EXCISE (NORTH\n\n\n\n\n                                                       .ZONE), PALAMPUR.                       ....PETITIONERS\n\n\n\n\n\n         AND\n\n\n\n\n\n         MANOJ KUMAR, SON OF SH. RAM\n         LAL, RESIDENT OF VILLAGE MAHAL\n         DHANOT, TEHSIL & DISTRICT\n         KANGRA, UNIT NO.13, UNA.              ....RESPONDENT219.RP NO.221 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n\n\n         MANDI, DISTRICT MANDI,H.P.\n    4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, KULLU,\n\n\n\n\n         DISTRICT KULLU, H.P.                   ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S PRITHI SINGH, LIQUOR\n         LICENSEE OF UNIT NO.4, DHALPUR,\n\n\n\n\n\n         DISTRICT KULLU, THROUGH\n         PARTNER JASWANT RAI, SON OF\n         SH. KIRPA RAM, VILLAGE BADAH,\n         P.O. MOHAL, TEHSIL AND DISTRICT\n         KULLU, H.P.                           ....RESPONDENT220.RP NO.222 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION::: Downloaded on - 08/06/2022 20:03:38 :::CIS118COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE & TAXATION\n         COMMISSIONER, NORTH ZONE,\n         PALAMPUR, DISTRICT KANGRA, H.P.\n    4    THE ASSISTANT EXCISE AND\n\n\n\n\n                                                         .TAXATION COMMISSIONER,\n\n\n\n\n\n         DISTRICT KANGRA AT\n         DHARAMSHALA, H.P.                        ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S GULZAR MODAMMAD SAHIL\n         THAKUR, LIQUOR LICENSEE OF\n         RETAIL LIQUOR VENDS IN UNIT\n\n\n\n\n         NO.4, DISTRICT KANGRA (H.P.), FOR\n         2016-17, THROUGH PARTNER SH.\n         GULZAR MOHAMMAD, RESIDENT OF\n         VILLAGE AND POST OFFICE AMB\n\n         PATHIAR, TEHSIL JAWALAMUKHI,\n\n         DISTRICT KANGRA, H.P.                   ....RESPONDENT221.RP NO.223 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, SOLAN.\n    4    THE COLLECTOR, EXCISE (CENTRAL\n         ZONE), SHIMLA.                           ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S THAKUR WINE - THROUGH\n         KARAM CHAND, SON OF SH.\n         SURESH CHAND, RESIDENT OF\n         VILLAGE SHEEL, P.O. DEOTHI,\n         TEHSIL AND DISTRICT SOLAN,\n         (EXCISE LICENSEE UNIT NO.14,15,16,\n         SUBATHU, GARKHAL, PATTA-\n         KUTHAR).                                ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS119222.RP NO.224 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n                                                         .COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER,\n\n\n\n\n\n         CHAMBA, H.P.4    THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                         ....PETITIONERS\n\n         AND\n\n\n\n\n         HEM SINGH, SON OF SH. BRIJ LAL,\n         RESIDENT OF VPO RAJERA, TEHSIL\n         & DISTRICT CHAMBA, H.P. (EXCISE\n\n         LICENSEE UNIT NO.7 KHARAMUKH).          ....RESPONDENT223.RP NO.225 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n\n\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n\n\n\n\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.\n    4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, KULLU,\n\n\n\n\n\n         DISTRICT KULLU, H.P.                     ....PETITIONERS\n\n         AND\n\n         M/S SUMAN SINGH AND COMPANY,\n         LICENSEE, UNIT NO.17-SAINJ\n         GROUP OF RETAIL LIQUOR VENDS\n         IN DISTRICT KULLU, THROUGH\n         PARTNER SH. SUMAN SINGH, SON\n         OF SH. MOTI RAM PALSRA,\n         RESIDENT OF VILLAGE SAINJ, SUB\n         TEHSIL SAINJ, DISTRICT KULLU, H.P.      ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS120224.RP NO.226 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2..2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         CHAMBA.4    THE COLLECTOR, EXCISE (NORTH\n         ZONE), PALAMPUR.                      ....PETITIONERS\n\n\n\n\n\n         AND\n\n         M/S CHAMBA ENTERPRISES\n         CHAMBA, DISTRICT CHAMBA,\n\n         THROUGH ITS MANAGING PARTNER\n\n         SH. AVINESH MAHINDRU, SON OF\n         SH. M.L. MAHINDRU, RESIDENT OF\n         SULTAN PUR, CHAMBA TOWN,\n         CHAMBA, H.P.                         ....RESPONDENT225.RP NO.227 OF 20221.   STATE OF H.P. THROUGH PR.SECRETARY (EXCISE & TAXATION)\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE ASSISTANT EXCISE AND\n\n\n\n\n\n         TAXATION COMMISSIONER,\n         SHIMLA, H.P.4    THE COLLECTOR, EXCISE (SOUTH\n         ZONE), SHIMLA.                        ....PETITIONERS\n\n         AND\n\n         M/S NEEL KANTH WINES, SAI ROAD\n         BADDI, HIMACHAL PRADESH,\n         THROUGH ITS MANAGING\n         PARTNERSH. CHANDER MOHAL\n         SHARMA, SON OF SH. RAM::: Downloaded on - 08/06/2022 20:03:38 :::CIS121PARKASH, RESIDENT OF JAWAHAR\n         COLONY, KAMLA NAGAR,\n         SANJAULI, SHIMLA.                    ....RESPONDENT226.RP NO.228 OF 20221.   STATE OF H.P. THROUGH PR..SECRETARY (EXCISE & TAXATION)\n\n\n\n\n\n         TO THE GOVERNMENT OF\n         HIMACHAL PRADESH, SHIMLA-2.2.   THE EXCISE AND TAXATION\n\n\n\n\n\n         COMMISSIONER, BLOCK NO.30, SDA\n         COMPLEX, KASUMPTI, SHIMLA.3.   THE DEPUTY EXCISE AND TAXATION\n         COMMISSIONER, CENTRAL ZONE,\n         MANDI, DISTRICT MANDI, H.P.4    THE ASSISTANT EXCISE AND\n         TAXATION COMMISSIONER, KULLU,\n         DISTRICT KULLU, H.P.r                           ....PETITIONERS\n\n         (BY MR. AJAY VAIDYA,\n\n         SR. ADDITIONAL ADVOCATE\n         GENERAL, FOR THE PETITIONERS/\n         STATE, IN ALL THE PETITIONS)\n\n         AND\n\n\n\n         M/S BALDEV SINGH GURDEV SNGH\n         & CO. LIQUOR LICENSEE OF UNIT\n\n\n\n\n         NO.22, MODEL TOWN, DISTRICT\n         KULLU, THROUGH PARTNER\n\n\n\n\n\n         BALDEV SINGH, SON OF SH. BABU\n         RAM, VILLAGE BADAH, POST\n         OFFICE MOHAL, TEHSIL AND\n         DISTRICT KULLU, H.P.                 ....RESPONDENT::: Downloaded on - 08/06/2022 20:03:38 :::CIS122These     Review      Petitions     coming          on       for\n    pronouncement this day, Hon'ble Mrs. Justice Sabina,\n    passed the following:.ORDER\n\n\n\n\n\n                 Vide this order, above mentioned review petitions\n\n    will be disposed of, as they have arisen out of common order\n\n\n\n\n\n    dated 06.09.2019.2.           Respondents had challenged the Excise Policy\n\n    Announcements which stipulated the levy of additional fee\n\n    and penalty, whenever the quantity of liquor manufactured\n\n    and/or sold, fell short of the minimum guaranteed quota fixed\n\n\n\n    every year for the licensees, three groups of persons,\n\n\n\n\n    namely, manufacturers/distillers/bottlers, wholesalers and\n\n\n\n\n\n    retailers.3.           The Coordinate Bench of this Court, after hearing\n\n\n\n\n\n    the arguments, concluded as under:-"(A) the writ petitions filed by the manufacturers\n                 and wholesalers are allowed and condition\n                 Nos.10.28(A) (8) and 10.29, insofar as they\n                 impose the burden of additional duty and\n                 penalty for failure to lift the minimum guaranteed\n                 quota are set aside, however, with a rider that::: Downloaded on - 08/06/2022 20:03:38 :::CIS123they shall pay the license fee for the entire\n              minimum guaranteed quota; and\n\n              (B) the writ petitions filed by the retailers are\n\n\n\n\n                                                             .partly allowed and condition No.4.3 of the policy\n\n\n\n\n\n              announcements for all the 4 years namely 2013-\n              14 to 2016-17 are set aside, with a rider that the\n\n\n\n\n\n              retailers will be liable to pay the license fee for\n              the entire minimum guaranteed quota together\n              with the additional fee as stipulated in Rule 35-A\n\n\n\n\n\n              (22) of the Himachal Pradesh Liquor License\n              Rules, 1986 for all the years during which the\n              said rule is in operation."4.        Mr. Ajay Vaidya,        learned Senior Additional\n\n    Advocate General, has submitted that the order dated\n\n\n\n    06.09.2019, was liable to be reviewed, as patent error which\n\n\n\n\n    had crept in the order was liable to be corrected. He has\n\n\n\n\n\n    submitted that the relevant provision ofSection 27of the\n\n    Himachal Pradesh Excise Act, 2011 (hereinafter referred to\n\n\n\n\n\n    as the 'Act' in short), had not been duly considered by this\n\n    Court while passing the order dated 06.09.2019. Reliance\n\n    had been placed on the decisions of       Coordinate Bench of\n\n    this Court, in case titled Ram Lal versus State of Himachal\n\n    Pradesh, dated 21.12.2007, in CWP No.2160 of 2007 and in::: Downloaded on - 08/06/2022 20:03:38 :::CIS124case titled    Himalayan Wine and others versus State of\n\n    Himachal Pradesh, dated 28.06.2016, in CWP No.1525 of\n\n    2016, but the same have not been taken in consideration by\n\n\n\n\n                                                                .this Court while passing the order dated 06.09.2019.5.            After hearing learned Senior Additional Advocate\n\n\n\n\n\n    General and going through the order dated 06.09.2019,\n\n    which was passed by the Coordinate Bench of this Court, we\n\n\n\n\n    are of the opinion that the Coordinate Bench while passing\n\n    the said order, has considered the implication ofSection 27of the Act. Whether the appreciation of the provision ofSection 27of the Act has been rightly done by the Coordinate\n\n\n    Bench or not, cannot be gone into, while hearing the review\n\n    petitions.6.            The fact that some of the judgments, cited by the\n\n\n\n\n\n    review petitioners, had not been considered by the\n\n\n\n\n\n    Coordinate Bench at the time of passing the order dated\n\n    06.09.2019, also cannot be taken in consideration while\n\n    hearing the review petitions.7.            The    review     petitioners/State        could         have\n\n    approached the higher Court by way of an appeal, in case, it\n\n    was aggrieved of the order passed by the Coordinate Bench.::: Downloaded on - 08/06/2022 20:03:38 :::CIS1258.           Keeping in view the facts and circumstances of\n\n    these cases, no ground for review of the order dated\n\n    06.09.2019, is made out..9.           Dismissed.10.          Pending miscellaneous application(s), if any, shall\n\n\n\n\n\n    also stand disposed of.r         to                ( Sabina )\n                                              Acting Chief Justice\n\n\n\n\n                                                 ( Satyen Vaidya )\n    June 03, 2022                                    Judge\n\n\n\n\n    (Yashwant)::: Downloaded on - 08/06/2022 20:03:38 :::CIS