suit is not maintainable for want of notice under Section 80(1) of the Code of Civil Procedure. Defendant No.2 – Deputy Commissioner of Excise, Ballari, has also raised preliminary objection that the suit is not maintainable under Section 68 and 68B of the Karnataka Excise Act, 1965 (hereinafter referred to as ‘the Act’, for brevity) and accordingly sought for dismissal of the suit. Defendant No.2 has also filed I.A.No.IX under Order 7 Rule 11(d) R/w. Section 151 of the Code of Civil Procedure and sought for rejection of the plaint. The plaintiff filed objections to the I.A. No.IX. The trial Court after considering the material on record and averments made in the plaint, rejected the plaint on 21.02.2013, by allowing I.A.No.IX filed by defendant No.2. Feeling aggrieved by the same, plaintiff has preferred R.A.No.35/2013 before the First Appellate Court and the said appeal was resisted by the defendants. The First Appellate Court after considering the material on record, by its judgment and decree dated 17.12.2013, dismissed the appeal with cost of Rs.5000/-, inter alia confirmed the judgment and decree passed in O.S.No.46/2010. Feeling aggrieved by the same, plaintiff has preferred this Regular Second Appeal.