LOKRANJAN BREWERIES PRIVATE LIMITED vs STATE OF MAHARASHTRA THROUGH THE SECRETARY, STATE EXCISE DEPARTMENT

Judgment text excerpt

F-J- WP-11-6071-2024.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 6071 OF 2024 Lokranjan Breweries Private Limited & Anr …Petitioners Versus State Of Maharashtra Through The Secretary, State …Respondents Excise Department & Anr Mr. Venkatesh Dhond, Senior Advocate a/w Akshay Patil, Aditya Bapat, Akshay Kamble and Neha Patil i/b Vivaka Partners, for the Petitioners. Mr. P.G. Sawant, AGP, for Respondent-State. CORAM: SOMASEKHAR SUNDARESAN, J. RESERVED ON: November 13, 2025 PRONOUNCED ON: December 9, 2025 Judgement: Context and Factual Background: 1. Rule. By consent of the parties, made returnable forthwith, and taken up for final hearing and disposal. 2. This Petition impugns an order dated March 14, 2024 (“Impugned Order”) which directs Petitioner No.1, Lokranjan Breweries Digitally ASHWINI signed by ASHWINI JANARDAN JANARDAN VALLAKATI Private Limited (“Lokranjan”) to pay a sum of Rs. 24,94,665 into the VALLAKATI Date: 2025.12.09 15:22:27 +0530 Page 1 of 14 December 9, 2025 Ashwini Vallakati F-J- WP-11-6071-2024.doc State treasury in connection with deficit licence fees said to be payable for the financial year 2016-17 for licence to manufacture country liquor (“CL-1 License”). 3. The Impugned Order is passed by the Learned Revenue Minister rejecting an Appeal filed by the Petitioners against an order declaring that the Petitioners ought to pay licence fees at the rate of Rs. 10 per case on the manufacture of the first 10 lakh cases of country liquor and at Rs. 7 per case on production in excess of 10 lakh cases. 4. The core grievance of the Petitioner that falls for consideration in the instant case is the interpretation of a notification dated January 30, 2016 (“Notification”) the relevant parts of which are extracted be