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Case Law Details

Case Name : More Retail Private Limited Vs State of Karnataka (Karnataka High Court)
Appeal Number : Writ Petition No. 10639/2021 (Excise)
Date of Judgement/Order : 20/07/2021
Related Assessment Year :
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More Retail Private Limited Vs State of Karnataka (Karnataka High Court)

In these bunch of petitions, petitioners have sought for direction to the respondents to effect the change of name of the petitioners Company i.e. M/s More Retail Limited to M/s More Retail Private Limited in excise license Form CL-2 issued by the Government of Karnataka, Department of Excise on various dates like 13.07.2020, 15.07.2020, 14.07.2020, 10.07.2020, 05.07.2018 and 17.07.2018. Some of them have expired on 30.06.2019 and 30.06.2021.

In W.P.27606/2019 the petitioner has sought for quashing Annexure – F dated 28.05.2019 issued by the second respondent and for a direction to consider the representations vide Annexures – C, C1, C2 dated 20.06.2019, 06.05.2019 and 06.05.2019 and consequently, change the name of the licensee from M/s Aditya Birla Retail Limited to M/s More Retail Limited and to extend the license in the name of M/s More Retail Limited for the year 2019-20 commencing from 01.07.2019. The license dated 05.07.2018 was issued in the name of M/s Aditya Birla Retail Limited and M/s More Retail Limited wanted its name to be incorporated pursuant to the change of name from M/s Aditya Birla Retail Limited to M/s More Retail Limited.

2. The licenses were issued in the name of M/s More Retail Limited with reference to its directors viz., Sunil Rewachand, Chandiramani, Kiran Mittal, Vikram Ranjan Agarwal, Girish Manjanath Bhat, Paurush Roy. Petitioners are having large number of outlets spread over the State. For some of the outlets, petitioners have obtained excise license CL-2. Earlier the company was called as M/s Aditya Birla Retail Limited, thereafter, the name was changed to M/s More Retail Limited and further, the name was changed from M/s More Retail Limited to M/s More Retail Private Limited. In these bunch of petitions, excise license CL-2 were issued in the name of M/s More Retail Limited with reference to the directors existing as on the date of issuance of licenses on various dates cited supra. On 20.06.2019 “M/s Aditya Birla Retail Limited” was renamed as “M/s More Retail Limited”, thereafter, it was further renamed as “M/s More Retail Private Limited” on 15.12.2020. In W.P.27606/2019 excise license stands in the name of M/ s Aditya Birla Retail Limited whereas M/s More Retail Limited intends to have the same excise license in its name.

3. Petitioners – M/s More Retail Private Limited submitted applications/representations on 17.02.2021, 20.06.2019, 06.05.2019, 18.05.2019, 06.05.2019 to the Department of Excise for change of name in the respective excise licenses which stood in the name of M/s More Retail Limited to that of M/s More Retail Private Limited. The official respondents have not acted on the petitioners grievance relating to change of name in the excise license CL-2 issued in the name of M/s More Retail Limited to that of M/s More Retail Private Limited. Hence the present petitions. In W.P.27606/2019 the official respondents have issued notice with reference to Rule 17-B of Rules, 1967 and demanded transfer of excise license fee vide endorsement dated 28.05.2019 in respect of license dated 05.07.2018 is the subject matter of writ petition.

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