1 R IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 24TH DAY OF JUNE, 2014 BEFORE THE HON'BLE MR.JUSTICE RAM MOHAN REDDY W.P.Nos.22422 – 22512/2014 & 24164 – 24401/2014 & 24402 – 24891/2014 c/w W.P.Nos.22513 – 22557/2014 & 24962 – 25321/2014 & W.P.Nos.22087 – 22108/2014 & 22583 – 22758/2014 (EXCISE) IN W.P.Nos.22422 – 22512 & 24164 – 24401 & 24402 – 24891/2014: BETWEEN: 1. M/S K.T MEHARWADE AND COMPANY A PARTNERSHIP FIRM, CL-9 LICENSEE, CTS NO. 1928, OPPOSITE TO APMC YARD, PLOT NO.2, WARD NO.3, AMARGOL, HUBLI-580020, DHARWAD DISTRICT, REP. BY ITS PARTNER T.M. MEHARWADE 2. M/S AMRUT BAR AND RESTAURANT A PARTNERSHIP FIRM, CL-9 LICENSEE, CTS NO.4808, GOKUL ROAD, HUBLI 580020, DHARWAD DISTRICT, REP. BY ITS PARTNER SHRI VINAYAK P AKALWADI 3. M/S. SILLY POINT A PARTNERSHIP FIRM, CL-2 LICENSEE, CTS NO. 2927/A/B, STALL NO.1, BYLAPPANAVARA NAGAR, AKSHAYA APARTMENT, HUBLI 580020, DHARWAD DISTRICT, REP BY ITS PARTNER SURYAKANTH M HABEEB 2 4. SHRI M.M HABIB S/O MURARSA HABIB, AGED ABOUT 48 YEARS, CL-9 LICENSEE, CTS NO. 3445/B SIDDHESHWARA NAGARA, UNAKAL HUBLI 580020, DHARWAD DISTRICT 5. M/S. SHRINGARA WINES A PARTNERSHIP FIRM, CL-9 LICENSEE CTS NO. 2733, 2734, STATION ROAD, HUBLI 580020, DHARWAD DISTRICT REP. BY ITS PARTNER VINOD M. DHARMADAS 6. M/S. SHRINGARA BAR A PARTNERSHIP FIRM, CL-9 LICENSEE CTS NO. 2772 TO 2775/1B, STATION ROAD, HUBLI 580020 DHARWAD DISTRICT REP BY ITS PARTNER T.G DHARMADAS 7. SHRI NEELAKANTH PADMANABH AKALWADI SON OF PADMANABH AKALVADI, AGED ABOUT 54 YEARS, CL-2 LICENSEE, CTS NO.997A/3B, ANCHITGERI, HUBLI 580020 DHARWAD DISTRICT 8. SHRI NAVEEN PADMANABH AKALWADI SON OF PADMANABH AKALVADI, AGED ABOUT 56 YEARS, CL-2 LICENSEE, CTS NO. 479:2B, SHOP NO.1, GROUND FLOOR, CLUB ROAD, WARD NO.1, HUBLI, DHARWAD DISTRICT 9. M/S. HANS INN PVT LTD A COMPANY REPRESENTED BY ITS MANAGING DIRECTOR ASHWIN HANDA, CL-7 LICENSEE, CTS NO. 3258/A-1 AND 27 VIDYANAGAR, P.B ROAD, HUBLI 580020, DHARWAD DISTRICT 3 10. M/S. SHANTHA WINES CENTER A PARTNERSHIP FIRM, CL-2 LICENSEE CTS NO. 3797/13 B-2, TIKARE ROAD, GADAG 582101 GADAG DISTRICT, REP BY ITS PARTNER SHRI PREMNATH RAMANATHASA PAWAR 11. M/S. LIBERTY WINE LAND A PARTNERSHIP FIRM, CL-2 LICENSEE, CTS NO. 1592/6/A1-2, BANK ROAD, GADAG 582101 REP BY ITS PARTNER SHRI VASUDEVA M KHATVATE 12. M/S. R.B. KHATVATE AND COMPANY A PARTNERSHIP FIRM, CL-9 LICENSEE, CTS NO. 1713 AND 1712 NAMAJOSHI ROAD, GADAG 582101 REP BY ITS PARTNER SHRI NARAYANASA RAMANATHASA KHATVATE 13. M/S. SUJATHA BRANDY SHOP A PARTNERSHIP FIRM, CL-2 LICENSEE CTS NO. 6706/75A TO 22/1B SHOP NO.2, PALA-BADAMI ROAD, GADAG 582101 REP BY ITS PARTNER SHRI SHIVAJI GUDAJI KALYAN 14. M/S. VINAY WINES A PARTNERSHIP FIRM, CL-2 LICENSEE CTS NO. 3832/1B/2, NEAR K.S.R.T.C DEPOT, GADAG 582101, REP BY ITS PARTNER SHRI ARJUNASA M KHATVATE 15. M/S. R.R BAR AND RESTAURANT A PARTNERSHIP FIRM, CL-9 LICENSEE CTS NO. 3796/15, LIBRARY ROAD, GADAG 582101, REP BY ITS PARTNER SHRI. MANJUNATHA RAMAKRISHNASA KABADI 4 16. M/S. R.R.KABADI AND COMPANY A PARTNERSHIP FIRM, CL-9 LICENSEE, CTS NO. 3796/13, COTTON MARKET, GADAG 582101 REP BY ITS PARTNER SMT. PREMILABAI R KABADI 17. M/S. HOTEL WELCOME GADAG A PARTNERSHIP FIRM, CL-7 LICENSEE, CTS NO. 1610/2B, BANK ROAD, GADAG 582101, REP BY ITS PARTNERS SHRI AMBASA R KABADI 18. M/S. PAVITHRA BAR AND RESTAURANT A PARTNERSHIP FIRM, CL-9 LICENSEE, CTS NO. 3790/1+7/C, BUS STAND ROAD, GADAG 582101 REP BY ITS PARTNER SHRI. MANJUNATH R KABADI 19. M/S. CLASSIC BAR AND RESTAURANT A PARTNERSHIP FIRM, CL-9 LICENSEE CTS NO. 3790/1+7, MAHALAXMI COMPLEX, GADAG 582101 REP BY ITS PARTNER SHRI SANJEEV SHANKARLALSA CHAUHAN 20. M/S. DELUXE BAR AND RESTAURANT A PARTNERSHIP FIRM, CL-9 LICENSEE CTS NO. 1928/1929/1931/+34/1A 3A NEAR TILAK PARK, GADAG 582101 REP BY ITS PARTNER SHRI ANAND SHANKARLAL CHAUHAN 21. M/S. KIRAN WINE CENTRE, A PARTNERSHIP FIRM, CL-2 LICENSEE CTS NO. 3852/B/1/1, GADAG 582101 REP BY ITS PARTNER SHRI A.R. BEVINAKATTI 22. M/S. KABADI WINE LAND A PARTNERSHIP FIRM, CL-2 LICENSEE 5 CTS NO.1920, TILAK PARK ROAD, GADAG 582101 REP BY ITS PARTNER SHRI SRINIVASA TUKARAMASA KHATVATE 23. M/S. CHAMUNDI WINES CL-2 LICENSEE, CTS NO. 3870/B/1, HUBLI ROAD, GADAG 582101, REP BY ITS PARTNER SHRI NAGAPPA M NEELAGAR 24. M/S. RAJKAMAL WINE CENTRE A PARTNERSHIP FIRM, CL-2 LICENSEE, CTS NO. 3787/48A/A/C, KALA MANDIR ROAD, GADAG 582101, REP BY ITS PARTNER SHRI. VITTALSA MEGHARAJASA KHATVATE 25. SHRI D V HORAKERI SON OF V. HORAKERI, AGED ABOUT 55 YEARS, CL-9 LICENSEE, CTS NO. 292/1D LAKKUNDI VILLAGE, GADAG 582101 26. SHRI DHANANJAY V HORAKERI SON OF V. HORAKERI, AGED ABOUT 57 YEARS, CL-2 LICENSEE, VCP NO. 757/2 KANNUR VILLAGE, NARGUND TALUK 582206, GADAG DISTRICT 27. SHRI R.K SOMAPURA SON OF K. SOMAPURA, AGED ABOUT 62 YEARS, CL-2 LICENSEE, TPC NO. 761/03, KANNUR VILLAGE, NARGUND TALUK 582206 GADAG DISTRICT 28. M/S. SHANTI PARK A PARTNERSHIP FIRM, CL-2 LICENSEE, CTS NO.150, HUNASI KATTI VILLAGE, NARGUND TALUK 582206 6 GADAG DISTRICT REP BY ITS PARTNER SHRI UMANATH KOGRU SETTY 29. M/S. VIKRAM BAR AND RESTAURANT A PARTNERSHIP FIRM, CL-9 LICENSEE, CTS NO.1902/C/1/A/1,2,3 HUBLI-BIJAPUR ROAD, NARGUND TALUK 582206 GADAG DISTRICT, REP BY ITS PARTNER SHRI UMANATH K SETTY 30. M/S. KALAL AND COMPANY A PARTNERSHIP FIRM, CL-2 LICENSEE CTS NO. 1902/C/10, HUBLI-BIJAPUR ROAD, NARGUND TALUK 582206 GADAG DISTRICT, REP BY ITS PARTNER SHRI VITTALSA KRISHNASA RANGREZI 31. SHRI LAXMANA M DHONGADI SON OF M. DHONGADI, AGED ABOUT 63 YEARS, CL-2 LICENSEE, CTS NO. 1196, JAVALI BAZAAR, NARGUND TALUK 582206 GADAD DISTRICT 32. SMT. ALLAHABI WIFE OF IMAMSAHEB JAKATI, AGED ABOUT 59 YEARS, CL-9 LICENSEE, CTS NO. 1521-B, MYADARA VONI, NEAR MAYUR CINEMA HALL, NARGUND TALUK 582206, GADAG DISTRICT 33. SMT. ALLAHABI WIFE OF IMAMSAHEB JAKATI, AGED ABOUT 59 YEARS, CL-2 LICENSEE, CTS NO. 2751, NEW MARKET, NARGUND TAUK 582206, GADAG DISTRICT 7 34. M/S DELUXE BAR A PARTNERSHIP FIRM, CL-9 LICENSEE CTS NO. 1904/1/A17, HUBLI-SHOLAPUR ROAD, NARGUND TALUK 582206, GADAG DISTRICT, REP BY ITS PARTNER SHRI S.M. MEGALA MANI 35. SHRI. MANIKSA DHONDUSA HABIB SON OF DHONDUSA HABIB, AGED ABOUT 57 YEARS, CL-2 LICENSEE, CTS NO. 1902/C/8B NARGUND-BIJAPUR ROAD, NARGUND TALUK 582206 GADAG DISTRICT 36. SHRI. DEVRAJ BHARAMOJI KALAL @ MOTEKAR SON OF HARAMOJI KALAL, AGED ABOUT 60 YEARS, CL-2 LICENSEE, CTS NO. 1904/C/A1/6B SHOP NO.3 AND 4 NARGUND-SAUDATTI ROAD, NARGUND TALUK 582206 GADAG DISTRICT 37. SHRI SAMBAJI DIKAPPA KALAL SON OF DIKAPPA KALAL, AGED ABOUT 49 YEARS, CL-9 LICENSEE, CTS NO. TPC NO. 1070/14/A SHIROL VILLAGE, NARGUND TALUK 582206 GADAG DISTRICT 38. SHRI SANJEEV SHANKARLAL CHAUHAN SON OF SHANKARLAL CHAUHAN, AGED ABOUT 34 YEARS, CL-9 LICENSEE, CTS NO. 3844/B, 3844A -2 MULGUND NAKA, NARGUND TALUK 582206, GADAG DISTRICT 39. CHAIRMAN ADARSH FRIENDS ASSOCIATION REP BY ITS CHAIRMAN CL-4 LICENSEE, CTS NO.5307/B/1/B NEW BUS STAND ROAD 8 LAXMESHWAR 582116 GADAG DISTRICT 40. SMT SHATHABAI WIFE OF RAMANATHASA PAWAR AGED ABOUT 69 YEARS CL-7 LICENSEE, CTS NO.3646/B-3 BASTI BANA LAXMESHWAR 582116 GADAG DISTRICT 41. SHRI K NARAYANASA AGED ABOUT 54 YEARS CL-2 LICENSEE, CTS NO.3796/13 COTTON MARKET ROAD GALA COMPLEX, GADAG 582 101 42. SHRI ARJUN DIVANAJI KALAL SON OF DIVANAJI KALAL AGED ABOUT 48 YEARS CL-2 LICENSEE, MULGUND ROAD GADAG 582 101 43. SHRI ANIL TUKARAMSA CHAUHAN SON OF THUKARAMSA CHAUHAN AGED ABOUT 52 YEARS CL-2 LICENSEE, CTS NO.1714 NAMJOSHI ROAD, GADAG 582 101 44. SHRI SUDHARSHAN PRAHLADAPPA HANGAL SON OF PRAHLADAPPA AGED ABOUT 56 YEARS CL-2 LICENSEE, CTS NO.417/3/2 HATALAGERI NAKA GADAG 582 101 45. SHRI M V HUILAGOL SON OF V HUILGOL AGED ABOUT 62 YEARS CL-2 LICENSEE, CTS NO.6705/6 A P M C ROAD, GADAG 582 101 46. SHRI MEKAJI JAMPANNA TORGAL SON OF JAMPANNA TORGAL, 9 AGED ABOUT 67 YEARS, CL-2 LICENSEE, TMC NO. 1458 & 1459, BUS STAND ROAD, GAJENDRAGAD, GADAG 582101 47. SMT. PREMA SHANTARAM BOMMANAHALLI WIFE OF SHANTHARAM BOMMANAHALLI, AGED ABOUT 43 YEARS, CL-9 LICENSEE, CTS NO. 6742/1, 2, 3, STATION ROAD, GADAG 582101 48. SHRI SRIRAM BASAPPA SHINDE SON OF BASAPPA SHINDA, AGED ABOUT 53 YEARS, CL-9, LICENSEE, CTS NO. 1589/A BANK ROAD, GADAG 582101 49. SHRI. SHRIRAM BASAPPA SHINDE SON OF BASAPPA SHINDA, AGED ABOUT 53 YEARS, CL-9 LICENSEE, CTS NO. 6291/A BETIGERI, GADAG 582101 50. SHRI P.A. VANTAKAR SECRETARY, FRIENDS ASSOCIATION, AGED ABOUT 53 YEARS, CL-4 LICENSEE, CTS NO. TPC NO. 1727 NEAR BUS STAND, MULGUND 582117 GADAG, GADAG DISTRICT 51. SHRI Y.V. ELIGER SON OF VASANTHAPPA ELIGER, AGED ABOUT 69 YEARS, CL-9 LICENSEE, CTS NO. 107/1+2/3, LAKKUNDI VILLAGE, GADAG 582101 52. SHRI I.B. NAVALGUND SECRETARY, SOCIAL CLUB, AGED ABOUT 45 YEARS, CL-4 LICENSEE, CTS NO.3494/C/1/2 NEAR BUS STAND, RON 582209 GADAG, GADAG DISTRICT 10 53. SHRI BASAVARAJ CHANAPPA NELAWAGI SON OF CHENNAPPA NELAWAGI, AGED ABOUT 37 YEARS, CL-2 LICENSEE, CTS NO.