HRAI v Commissioner, State Excise & Ors
 J-HRAI v Commissioner State Excise-OSWP-2873-2021+.docx

 RJ-SJ-AGD-AS

 REPORTABLE

 IN THE HIGH COURT OF JUDICATURE AT BOMBAY
 ORDINARY ORIGINAL CIVIL JURISDICTION
 WRIT PETITION NO. 2873 OF 2021

 1. Hotel & Restaurant
 Association (Western
 India),
 a company limited by guarantee and
 incorporated under the provisions of
 Section 25 of the Companies Act 1956
 and having its registered office at Candy
 House, 1st Floor, Manglik Road,
 Colaba, Mumbai 400 011
 2. Hotel Owners Association
 Kalyan,
 having its registered address at 701,
SHEPHALI
SANJAY 6th Floor, Joker Plaza Building,
MORMARE Opp. KC Gandhi School, Bail Bazar,
Digitally signed
by SHEPHALI Kalyan (W) - 421 301
SANJAY
MORMARE
Date: 2022.03.29
18:51:46 +0530 3. Hotel Owners Association
 Thane,
 having its registered address at 101-B,
 Basement, Om Neelkant Coop CHS
 Ltd, Ram Maruti Cross Road, Ghantali,
 Thane - 400 602
 4. Umesh D Shetty,
 Operating hotel Kalpavruksha having
 address at Pokhran Road No. 1,
 Vartak Nagar, Thane (West), Mumbai
 400 606

 Page 1 of 24
 29th March 2021
 HRAI v Commissioner, State Excise & Ors
 J-HRAI v Commissioner State Excise-OSWP-2873-2021+.docx

5. Mira-Bhayandar Hotels
 Association,
 having its registered address at 3/4
 Sagar Tower, Opp. Indian Oil Petrol
 Pump, Mira road (East), Thane 401 107
6. Mohan Shetty,
 operating Ratnagiri Fly restaurant and
 bar having address at Ratnagiri Malvani
 Food, Golden Empire Building, NH
 School Road, Near Shivar Garden,
 Mira Road (East), Mira-Bhayander -
 401 107
7. Vasai Taluka Hotel
 Association,
 having its registered address at Flat No.
 102, Veer Savarkar Nagar, Behind
 Rishikesh Hotel, Vasai Road (West),
 Palghar 401 202
8. Gohania Farm House
 Agrotech Pvt Ltd,
 operating a hotel by the name of Hotel
 Pritham Dhaba having address at
 134/2/3, Sasupada Village,
 Mumbai-Ahmedabad Highway,
 Taluka Vasai, Palghar 401 201
9. Navi Mumbai Hotel
 Association,
 having its registered address at B-13,
 Ashok Commercial Complex,
 Sector - 18, Navi Mumbai 400 705
10. Hotel Owners Association
 of Dombivli,
 having its registered address at
 Jayaram Sadan, 3rd Floor, Above Hotel ...Petitioners

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 29th March 2021
 HRAI v Commissioner, State Excise & Ors
 J-HRAI v Commissioner State Excise-OSWP-2873-2021+.docx

 Durga, Phadke Road, Dombivali (East)
 421 201

 ~ versus ~

1. Commissioner, State Excise,
 Maharashtra,
 having its office at Second Floor, Old
 Custom House, Shahid Bhagat Singh
 Road, Fort, Mumbai 400 023.
2. Superintendent, State
 Excise, Maharashtra,
 through the Collector, Mumbai City,
 having its office at Old Custom House,
 Shahid Bhagat Singh Road, Fort,
 Mumbai 400 023.
3. State of Maharashtra,
 through the Department of State Excise
 having its office at Mantralaya,
 Mumbai 400 032 ...Respondents

 WITH
 WRIT PETITION NO. 1980 OF 2021

1. Indian Hotel & Restaurant
 Association,
 having its registered office at B-2,
 Wadala, Shri Ram Industrial Estate,
 Ground Floor, GD Ambedkar Marg,
 Near Wadala Telephone Exchange,
 Wadala, Mumbai 400 031.
2. Shridhar Shetty,
 Operating hotel Shivkrishna having
 address at Opposite Hotel Mahalxmi,
 Andheri Kurla Road, Sakinaka, Andheri

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 29th March 2021
 HRAI v Commissioner, State Excise & Ors
 J-HRAI v Commissioner State Excise-OSWP-2873-2021+.docx

 (East) 400 069
3. Vivek M Nayak,
 Operating Mathaar Restaurant & Bar
 having its address at 19th Road,
 DK Sandhu Mark, Chembur,
 Mumbai 400 071 ...Petitioners

 ~ versus ~

1. Commissioner, State Excise,
 Maharashtra,
 having its office at Second Floor, Old
 Custom House, Shahid Bhagat Singh
 Road, Fort, Mumbai 400 023.
2. Superintendent, State
 Excise, Maharashtra,
 through the Collector, Mumbai City,
 having its office at Old Custom House,
 Shahid Bhagat Singh Road,
 Fort, Mumbai 400 023.
3. State of Maharashtra,
 through the Department of State Excise
 having its office at Mantralaya,
 Mumbai 400 032 ...Respondents

A PPEARANCES
for the petitioners Mr Viraag Tulzapurkar, Senior
in wp/2873/2021 Advocate, with Mr Ramesh
 Soni, Mr Sameer Pandit with
 Ms Krina Gandhi i/b Wadia
 Ghandy & Co.
for the petitioners Mr Ramesh Soni, with Mr Sameer
in wp/1980/2021 Pandit with Ms Krina Gandhi,
 i/b Wadia Ghandy & Co.

 Page 4 of 24
 29th March 2021
 HRAI v Commissioner, State Excise & Ors
 J-HRAI v Commissioner State Excise-OSWP-2873-2021+.docx

 for the state Mr Ashutosh A Kumbhakoni,
 Advocate General, with Mr
 Akshay Shinde, "B" Panel
 Counsel, Mr Milind More Addl
 GP, Mr Manoj Badgujar, AGP.

 CORAM : G.S.Patel &
 Madhav J Jamdar, JJ
 RESERVED ON : 25th March 2022
 PRONOUNCED ON : 29th March 2022
 JUDGMENT (Per GS Patel J):