WA/877/2026 of The Commissioner of Prohibition and Excise Vs T.Chandran on 28 September 2026

COMMON JUDGMENT

(Order of the Court was made by G.Jayachandran J.) This case is posted under the caption “For Being Mentioned.”

2. After pronouncing the judgment on 24.08.2026, certain typographical errors have crept into the common judgment, which are noted as follows:

(i) In page 1, the date of reserving orders is mentioned as 06.07.2026.

(ii) In page 8, paragraph 12, at the 5th line, it is typed as “2563/2026, is”.

(iii) In page 8, paragraph 12, at the 7th line, it is typed as “17765/2022”.

3. The Registry is directed to carry out the following corrections in the order dated 24.08.2026:

(i) In page 1, the date of reserving orders shall be corrected as 27.07.2026.

(ii) In page 8, paragraph 12, at the 5th line, it shall be corrected as “19912/2022, are”.

(iii) In page 8, paragraph 12, at the 7th line, it shall be corrected as “17763/2022”.

4. After carrying out the necessary corrections, the Registry is directed to issue a fresh copy of the corrected order to the learned counsels.

5. It is specifically noted that, by order dated 24.08.2026, this Court had granted two weeks’ time to make their representation. Since the said period has already lapsed, this Court grants a further period of two weeks from today for the parties to make their representation. (Dr. G.JAYACHANDRAN, J.) & (N.MALA, J.) 28-09-2026 Index :Yes/No. Speaking/Non-speaking order Neutral Citation :Yes/No. To, The Commissioner of Prohibition and Excise, Office of the Commissioner of Prohibition and Excise, Govt. of Tamil Nadu, Chepauk, Chennai – 05.

2. The District Collector, Cuddalore District, Cuddalore.

3. The Assistant Commissioner Excise Office of the Asst. Commissioner (Excise); Cuddalore District. Cuddalore – 607 001.

Dr. G.JAYACHANDRAN, J. AND N.MALA, J. bsm WA No. 877 of 2026 and WA No. 3926 of 2025, WA No. 3852 of 2025 28-09-2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS RESERVED ON: 06-07-2026 DELIVERED ON: 24-08-2026

CORAM

THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MRS.JUSTICE N. MALA WA No. 877 of 2026 AND CMP NO. 9287 OF 2026,WA NO. 3926 OF 2025,WA NO. 3852 OF 2025,CMP NO. 32006 OF 2025,CMP NO. 31527 OF 2025

1. The Commissioner of Prohibition and Excise, Office of the Commissioner of Prohibition and Excise, Govt. of Tamil Nadu, Chepauk, Chennai 05

2. The District Collector Cuddalore District, Cuddalore.

3. The Assistant Commissioner Excise Office of the Asst. Commissioner (Excise), Cuddalore District, Cuddalore 607 001 ..Appellant(s) Vs T.Chandran Partner, M/s. Hotel Ananda, No. 710, Junction Road, Vriddhachalam, Cuddalore District 606 001 ..Respondent(s) WA No. 3926 of 2025

1. The Commissioner of Prohibition and Excise,

2. The District Collector, Cuddalore District.

3. Cuddalore District, Cuddalore. The Assistant Commissioner (Excise),

4. Office of the Assistant Commissioner (Excise), Cuddalore District, Cuddalore -607 001. Office Of The Assistant Commissioner Excise, Cuddalore - 607 001. ..Appellant(s) Vs M.Ravichandran, ..Respondent(s) WA No. 3852 of 2025

1. The Commissioner Of Prohibition And Excise Office of the Commissioner of Prohibition and Excise, Government of Tamil Nadu, Chepauk, Chennai 600 005.

2. The District Collector Cuddalore District, Cuddalore.

3. The Assistant Commissioner Excise Office of the Assistant Commissioner (Excise), Cuddalore District, Cuddalore 607 001. ..Appellant(s) Vs M/s CUDDALORE AND VILLUPURAM DISTRICT RECREATION CLUB

..Respondent(s) WA No. 877 of 2026 Writ appeal filed under Clause 15 of the Letters Patent to set aside the order dated 24-10-2024 made in WP.No.19912 of 2022. WA No. 3926 of 2025 Writ appeal filed under Clause 15 of the Letters Patent to set aside the Order dated 24.10.2024 made in W.P.No.17265 of 2022 and allow the above Writ Appeal and thus render justice. WA No. 3852 of 2025 Writ appeal filed under Clause 15 of the Letters Patent to set aside the order dated 24.10.2024 made in WP.No.17263/2022 and allow this Writ Appeal For Appellant(s) in all the appeals: Mr.T.Gowthaman, Additional Advocate General assisted by Mr.K.Surendar, GA For Respondent(s) in all the appeals: Mrs.AL.Gandhimathi, Senior cousnel for M/s.L.Palanimuthu Ar.Karthik Lakshmanan S.Meenakshi R.Seethalakashmi R.Priyadharshini For Sole Respondent

COMMON JUDGMENT

N.Mala J.

The above writ appeals are filed against the common order dated 24.10.2024, made in WP.Nos.19912/2022, 17263/2022 and 17265/2022, 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.3926 of 2025 and 877 of 2026 are FL3 Licensees. The respondents challenged the orders of the Commissioner of Prohibition and Excise, the 1st appellant herein, dated 18.04.2022 and 10.06.2022 respectively, rejecting their claim for refund of privilege and license fee for the non-transactional period from 01.04.2017 to 03.09.2017 [WP.No.19912/2022] ; and for the period from 01.04.2017 to 04.09.2017 [WP.No.17265/2022].

The respondent in WA.No.3852/2025, is a FL2 Licensee. He has filed the writ petition challenging the order of the 1st appellant herein, dated 10.06.2022, rejecting his claim for refund of privilege and license fee, for the period 2017-18 to 2020-21.

The learned Single Judge, by the common order dated 24.10.2024, 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.19912/2022, 17265/2022 and17263/2022, 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 non-Covid as well as the 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 non-Covid as well as during the Covid lock down period. The learned Additional Advocate General submitted that the refund claimed in WA.Nos.3926/2025 and 877/2026, is for non-Covid period, i.e., from 01.04.2017 to 04.09.2017 and in WA.No.3852/2025, the refund is claimed for the period from 2017-18 to 2020-21, including the Covid 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 provisio, 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. 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 judgment of this Court dated 10.08.2026 in the aforesaid writ appeals, the present writ appeals in WA.Nos.3926/2025 and 877/2026 are allowed and the common order of the learned Single Judge dated 24.10.2024, insofar as the orders in WP.Nos.17265/2022 and 2563/2026, is set aside. With respect to WA.No.3852/2025, the writ appeal is allowed and the order of the learned Single Judge in WP.No.17765/2022, is set aside however, with liberty to the respondent/writ petitioner in WA.No.3852/2025 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 petitioner is restricted to 171 days only as ordered in the aforesaid writ appeals. The respondent/writ petitioner shall submit his claim petition 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 a period of twelve weeks thereafter. No costs. Consequently, the connected miscellaneous petitions are closed. (G.J.,J.) (N.M.,J.) 24-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

AP To

1. The Commissioner of Prohibition and Excise, Office of the Commissioner of Prohibition and Excise, Govt. of Tamil Nadu, Chepauk, Chennai 05.

2. The District Collector Cuddalore District, Cuddalore.

3. The Assistant Commissioner Excise Office of the Asst. Commissioner (Excise), Cuddalore District, Cuddalore 607 001

DR.G.JAYACHANDRAN J. AND N.MALA J. AP Common Judgment in WA No. 877 of 2026 AND WA NO. 3926 OF 2025, WA NO. 3852 OF 2025 24-08-2026