State Of West Bengal And Others vs New Kenilworth Hotel Private Limited … on 26 February, 2026

Mr. Arvind Jhunjhunwala,
Mr. Rajarshi Dutta,
Mr. VVV Sastry,
Mr. Debjyoti Saha

Heard on : 16.12.2025, 15.01.2026,
29.01.2026, 12.02.2026
& 17.02.2026

Reserved on : 17.02.2026

Judgment on : 26.02.2026

2026:CHC-AS:338-DB

Sabyasachi Bhattacharyya, J.:-

1. The present appeal has been preferred against a judgment dated December

6, 2023 passed in WPA No. 4873 of 2018, thereby declaring Clause (d) of the

proviso to Rule 5(1) of the West Bengal Excise (Change in Management)

Rules, 2009 (for short, the “2009 Rules”) to be ultra vires the Constitution of

India and setting aside the impugned order of the Excise Commissioner

dated February 16, 2018 along with the consequential revised demand

issued by the appellant-Authority dated February 27, 2018.

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