WA/1499/2026 of The Commissioner of Prohibition and Excise Vs Sri Ramanuja Hotels (p) Ltd on 28 September 2026

Common Judgment

N.Mala J.

The above writ appeals are filed against the common order dated 25.07.2023, made in WP.Nos.10117/2021, 10108/2021, 9684/2021, 9856/2021, 9185/2021, 9744/2021, 9824/2021 and 9821/2021, allowing the writ petitions filed by the writ petitioners in terms of the order passed in the batch of writ petitions dated 25.07.2023, in WP.No.10355/2021 etc., batch and WP.No.9177/2021 etc., batch.

The parties will be referred to as per their array in the writ appeal.

The respondents in WA.Nos.1499, 1497, 1498, 1511 and 1513 of 2026 are FL3 Licensees. The respondents filed the writ petitions seeking mandamus to direct the Commissioner of Prohibition and Excise, the 1st appellant herein, to refund the proportionate privilege and license fee for the non-transactional period of 168 days, i.e., from 17.03.2020 to 03.09.2020 [WP.No.10117 and 10108/2021], by considering their representations dated 05.01.2021 and 24.12.2020 respectively; and for 171 days during 2019-2020 and 2020-2021 [WP.Nos.9684, 9856 and 9185/2021].

The respondents in WA.No.1512, 1496, 1501 and 1502 of 2026 are FL2 Licensees. The respondent in WA.No.1502/2026, has filed the writ petition in WP.No.10116/2021, seeking a mandamus to direct the Commissioner of Prohibition and Excise, the 1st appellant herein, to refund the proportionate privilege and license fee for the non- transactional period of 168 days from 17.03.2020 to 03.09.2020, by considering his representation dated 24.12.2020; and the respondents in WA.Nos.1496, 1501 and 1512 of 2026, have filed the writ petitions in WP.Nos.9744, 9824 and 9821/2021, seeking mandamus to direct the Commissioner of Prohibition and Excise, the 1st appellant herein, to refund the proportionate privilege and license fee for 171 days during 2019-2020 and 2020-2021.

The learned Single Judge, by the common order dated 25.07.2023, allowed the writ petitions in terms of the order dated 25.07.2023, passed in WP.No.10355/2021 etc., batch and WP.No.9177/2021 etc., batch. Aggrieved by the common order passed in WP.Nos.9177/2021 etc., batch, the State / appellant has filed the above writ appeals.

It is seen that in the common order passed by the learned Single Judge, dated 25.07.2023, which is impugned in the present writ appeals, the issue related to refund of privilege and license fee for non transaction of business during Covid period, under Rule 24-A of the Tamil Nadu Liquor License and Permit Rules, 1981, [in short ‘’the Rules, 1981’’] and the Proviso appended therein.

Mr.T.Gowthaman, learned Additional Advocate General appearing for the appellants/State submitted that the learned Judge, erroneously allowed the writ petitions by the common order dated 25.07.2023. The learned Additional Advocate General submitted that the aforementioned common order related to refund of privilege and license fee under Rule 24-A of the Rules, 1981, and the proviso appended thereto, for non-transaction of business during Covid lock down period. The learned Additional Advocate General, submitted that the provisions of Rule 24-A of the Rules, 1981, and the proviso thereto, were misinterpreted by the learned Single Judge resulting in allowing the prayers in the writ petitions. The learned Additional Advocate General, further submitted that the issue that basically arises for consideration in the writ appeals is, whether the surrender of license is mandatory for claiming refund of privilege and license fee under the proviso to Rule 24-A of the Rules, 1981, for the period when the business was not transacted.

The learned counsel appearing for the respondents, on the other hand, submitted that the learned Judge, on appreciation of the facts and on proper construction of the Rule 24-A and the proviso, of the 1981 Rules, rightly ordered refund of the privilege and license fee. The learned counsel hence contended that the order of the learned Single Judge, warrants no interference.

Heard both sides and perused the materials placed on record.

As rightly contended by the learned Additional Advocate General, the issue is whether, under the proviso to Rule 24-A of the Rules, 1981, the surrender of liquor license is mandatory for claiming refund for a part of the period when business was not transacted.

This Court, recently had an occasion to deal with the very same issue in a batch of writ appeals in WA.Nos.824, 825, 846, 849, 850, 853, 854, 935, 979, 981, 987, 1042, 1043, 1055, 1270, 1304, 1314, 1329 and 1544 of 2026 [judgment dated 10.08.2026] and WA.Nos.3926, 3852 of 2025 and 877/2026 [judgment dated 24.08.2026]. While construing the provisions of Rule 24-A and the proviso appended thereto, this Court held against

the respondents on the legal issue, however, on equity, in the common judgment dated 10.08.2026, this Court held as follows: ‘’30.In the light of the above discussions, we are of the view that in equity and not in law, the respondents are entitled for refund/adjustment of the license fee and the privilege fee for the limited period of 171 days, without surrendering the licenses, since they were prevented from transacting business due to the Covid pandemic and for reasons beyond their control.

31. We find that since the respondents were not able to transact business due to the lock-down, and not because of any default on their part, the respondents shall be entitled to refund/adjustment of license and privilege fee only for 171 days, subject to proof of non-transaction of business during the relevant period.

32. Accordingly, the Writ Appeals are allowed and the orders of the learned Single Judge dated 25.07.2023 made in W.P.Nos.9868, 9873, 9181, 9685, 9182, 9834, 9177, 10122, 10105, 9468, 10119, 10121, 9688, 10110, 10109, 9811, 10112, 9686 and 10353 of 2021 are set aside, however, with liberty to the respective respondent in the above writ appeals to approach the Commissioner of Prohibition and Excise, for refund of license and privilege fee for the period of 171 days only. The respondents shall submit their claim petitions within two weeks from today. On receipt of the claim petition along with supporting evidence, the Commissioner of Prohibition and Excise shall, if satisfied that the claim is genuine, pass appropriate orders on merit and in accordance with law, preferably within 12 weeks thereafter. No costs. Consequently, the connected miscellaneous petitions are closed.’’

In view of the common judgments of this Court dated 10.08.2026 and 24.08.2026, in the aforesaid writ appeals, the present writ appeals are allowed and the common order of the learned Single Judge dated 25.07.2023, insofar as the orders in WP.Nos.10117, 10108, 9684, 9856, 9185, 9744, 9824, 9821 and 10116 of 2021, is set aside, however, with liberty to the respective respondent/writ petitioner to approach the Commissioner of Prohibition and Excise, for refund of license and privilege fee for non-transaction of business during Covid-19 period. The claim of the respective respondents/writ petitioners is restricted to 168 days [WP.Nos.10108, 10116 & 10117/2021], and 171 days [WP.Nos.9684, 9744, 9824, 9856 and 9185/2021] only as ordered in the aforesaid writ appeals. The respective respondents/writ petitioners shall submit their claim petitions within two weeks from today. On receipt of the claim petitions along with supporting evidence, the Commissioner of Prohibition and Excise shall, if satisfied that the claim is genuine, pass appropriate orders on merit and in accordance with law, preferably within a period of twelve weeks thereafter. No costs. Consequently, the connected miscellaneous petitions are closed. (G.J.,J.) (N.M.,J.) 28-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No AP WA No. 1499 of 2026 To Sri Ramanuja Hotels (p) Ltd, Rep.by its Managing Director, K.Natarajan, S/o.Kuppusamy, No.115, Palakkad Road, Pollachi 642 001 Coimbatore Dist. WA No. 1512 of 2026 To Associated Brothers Club Rep by its General Secretary, K. Perumal, No.141-B, Purasawalkam High Road, Kellys, Chennai 010. WA No. 1502 of 2026 To Vikram Towers Rep by its Proprietor G. Kuppusamy, S/o. Gopalasamy, No. 50, Main Road, Near Bus Stand, Pollachi Taluk - 642 114, Coimbatore District. WA No. 1513 of 2026 To

M/s Towers Club Rep by its Hony. Secretary B. Jayaraman, X-Block, 3rd Main Road, Anna Nagar, Chennai - 600 040. WA No. 1511 of 2026 To Hotel Raj Palace WA No. 1498 of 2026 To Ceebros Hotel Pvt Limited WA No. 1497 of 2026 To Sakthi River Resorts (India) Pvt. Ltd., WA No. 1501 of 2026 To M/s Chennai Cultural Centre Rep. by its Secretary, Mr.R.Kumar, 159, Peters Road, Gopalapuram-600 086. WA No. 1496 of 2026 To Madras Race Club

DR.G.JAYACHANDRAN J. AND N.MALA J. AP Common Judgment in WA No. 1499, 1497, 1498, 1511, 1513, 1512, 1496, 1501 & 1502/2026 28-09-2026