Gauhati High Court
WP(C)/3919/2026 of SRI DISHANK SHARMA Vs THE STATE OF ASSAM AND 2 ORS on 19 August 2026
GAHC010154932026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3919/2026 SRI DISHANK SHARMA SON OF SRI. RAJ KUMAR SHARMA, RESIDENT OF SHARMA HOTEL RESTAURANT, MANDIR MARG ROAD, TEZU, P. P.S. TEZU, DISTRICT LOHIT, ARUNACHAL
GAHC010154932026
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/3919/2026
SRI DISHANK SHARMA
SON OF SRI. RAJ KUMAR SHARMA, RESIDENT OF SHARMA HOTEL
RESTAURANT, MANDIR MARG ROAD, TEZU, P. P.S. TEZU, DISTRICT LOHIT, ARUNACHAL PRADESH.
VERSUS
THE STATE OF ASSAM AND 2 ORS
REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVT.
OF ASSAM, DEPARTMENT OF EXCISE, DISPUR, GUWAHATI, PIN-781006.
2:THE SUPERINTENDENT OF EXCISE
HOUSEFED COMPLEX
DISPUR
BELTOLA ROAD
KAMRUP (M)
ASSAM
GUWAHATI-781006.
3:THE DISTRICT COMMISSIONER
KAMRUP (M)
LICHUBAGAN
HENGRABARI
GUWAHATI
ASSAM - 781036
Advocate for the Petitioner : MR P CHOUDHURY, MS P SAIKIA,MS M KAKOTY,R SARMAH
Advocate for the Respondent : GA, ASSAM, SC, EXCISE DEPTT.
BEFORE
HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI
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ORDER
20.08.2026 Heard Shri D. Das, learned Senior Counsel assisted by Shri R. Sarmah, learned counsel for the petitioner. Also heard Shri D. Gogoi, learned Standing Counsel, Excise Department, Assam.
2. Considering the subject matter involved and as agreed to by the learned counsel for the parties, the instant petition is taken up for disposal at the admission stage itself.
3. The challenge is towards an order dated 29.04.2026 issued by the District Commissioner, Kamrup (M), whereby the Licence No.06/2019-20, dated 12.09.2019 of the petitioner for an IMFL ON Restaurant/ Bar ‘D’ Tipsy Gaon (Exoro) has been suspended. The ground of such suspension was that the premises was kept open beyond the permissible time. It is, however, contended on behalf of the petitioner that such suspension was made without issuance of any show cause notice.
4. Shri Das, learned Senior Counsel for the petitioner has also submitted that there is a breach of Section 30(c) of the Assam Excise Act, 2000 (Act), as, admittedly, no show cause notice was issued.
5. Per contra, Shri Gogoi, learned Standing Counsel has submitted that for suspension, the law does not envisage issuance of any show cause notice and it is only in case of any substantial action in the form of termination or otherwise where such notice is envisaged. He has, however, submitted that the petitioner may approach the appropriate authority for taking action under Section under section 58(b) of the Act which, if done in accordance with law would be considered and disposed of. He has also drawn the attention of this Court to Section 76 which provides for the power to compound offences.
6. Shri Das, learned Senior Counsel for the petitioner has readily agreed to the aforesaid suggestion and has contended that the petitioner would file appropriate representation before the Excise Commissioner/ Collector to take appropriate action under the aforesaid provision of law.
7. In view of the above, the writ petition is disposed of by giving liberty to the petitioner to approach the aforesaid authority, namely, Excise Commissioner/ Collector by filing a detail representation whereby the provisions of Sections 58(b) and 76 are to be invoked and if such representation is filed, the same is to be considered and disposed of in accordance with law. The petitioner may also furnish necessary undertaking that the instances of the present nature do not recur in the future. Such undertaking, if given, may also be taken into account while considering the representation and taking a final decision.
JUDGE Comparing Assistant