and adequate opportunity of hearing. In such view of the matter, the Commissioner of Excise, Assam [respondent no. 1] shall put both the claimants of the IMFL ‘Off’ shop License bearing no. 93/2000-2001, that is, the petitioner and the respondent no. 4 on notice and both the claimants including the petitioner, should be provided an adequate opportunity of hearing including personal hearing and an opportunity to file a reply in written, as regards the matter of transfer/surrender of the IMFL ‘Off’ shop license. The respondent no. 1 after such hearing, shall take a fresh decision as regards the respective claims of the claimants in respect of the IMFL ‘Off’ shop license bearing no. 93/20002001 in terms of the provisions of the Assam Excise Act, 2000 and Assam Excise Rules, 2016, after taking into consideration the respective contentions of the claimants. The final decision to be taken by the respondent no. 1 shall be in the form of a speaking order, which should be passed within a period of 4 [four] weeks from the date of receipt of a certified copy of this order and the speaking order is to communicated to the claimants forthwith thereafter. The decision contained in the letters, dated 17.06.2023 & dated 31.07.2023, shall abide by the speaking order to be passed by the respondent no. 1. Till such final decision is taken, the decision contained in the letters, dated 17.06.2023 & dated 31.07.2023, is therefore, kept in abeyance. The petitioner shall submit a copy of this order at the Office of the respondent no. 1 i.e. the Commissioner of Excise, Assam, who on receipt of the same shall proceed in terms of the directions, made above. This order disposes of the writ petition.
