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Madras High CourtWP(MD)/14220/2026disposed of

Hotel Sri Andal Lodging And Boarding v. The Commissioner Of Prohibition And Excise Officer

2026-06-08Honourable Mr Justice D.Bharatha Chakravarthy6 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 08.06.2026

CORAM

THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY Hotel Sri Andal Lodging and Boarding, Rep. by its Proprietor, R. Tharanipathi, S/o.Late Ramanujam, No. 1i, 1j, 1k, 1l, 1m, Rajapalayam Byepass Road, Srivilliputhur, Virudhunagar District.

... Petitioner(s) - Vs. - 1.The Commissioner of Prohibition and Excise, Chepauk, Chennai.

2.The District Collector, Virudhunagar District, Virudhunagar.

3.The Assistant Commissioner (Excise), Virudhunagar District, Virudhunagar.

4.The Branch Manager, The State Bank of India, Sivakasi Town, Sivakasi.

... Respondent(s)

Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of CERTIORARIFIED MANDAMUS by calling for the records pertaining to the impugned order passed by the 1st respondent in his proceedings K.Dis.No.P and E.2(4)/7721/2025 dated 17.04.2026 and quash the same illegal and consequently direct the 1st respondent to grant renewal licence in FL-3/01/1999-2000 for the current year of 2026-2027 for Sri Andal Boarding and Lodging, Srivilliputhur within time stipulated by this Honourable court and pass such further or other orders as this Honourable Court may deem fit and proper in the circumstances of the case and thus render justice.

For Petitioner :M/s.G.Subiksha For R1 to R3 :Mr.R.Parthiban Government Standing Counsel

ORDER

This writ petition is filed for a Certiorarified Mandamus Challenging the impugned order dated 17.04.2026 and consequently direct the respondents to grant renewal of FL-3 license of the petitioner in FL-3/01/1999-2000 for the current year 2026-2027 for Sri Andal Boarding and Lodging, Srivilliputhur.

2.The case of the petitioner is that the petitioner is running the business of boarding and lodging and also has a FL-3 licence to cater to its customers. While periodically the renewal is being applied and it is granted, for this year also the petitioner applied within the time period. However, there was hiccup with reference to the payment portal maintained by the 4th respondent, on account of which the respondent has now passed the impugned order on the ground that the renewal fee was not received on or before the 31st March of the concerned year. As a matter of fact, the petitioner had paid the amount on 26.02.2026 itself. 3.The learned Government Standing Counsel appearing for the respondents 1 to 3 would submit that if there is any dispute with reference to the portal of the bank, the official respondents cannot be held liable for the same.

4.I have considered the rival submissions made on either side and perused the material records of the case.

5.Before this Court the petitioner has produced proof in the form

of a letter from the State Bank of India, dated 24.04.2026, whereby it is clearly mentioned that from the current account of the petitioner an amount of Rs.6,40,000/- was remitted and another amount of Rs. 6,40,000/- was also remitted on 26.02.2026 and the relevant journal numbers are also mentioned and it is categorically stated that it is in favour of TN SG Cyber Treasury Pooling A/C INB. 6.In view thereof, this writ petition is disposed of on the following terms:

(i)The petitioner shall make a representation by duly enclosing the said letter given by the State Bank of India, within one week from the date of receipt of the web copy of the order, to the first respondent. (ii)The Commissioner of Prohibition and Excise, Chennai, shall thereafter verify as to whether the petitioner had made the payment and if only the payment did not reach the Government treasury within the time on account of circumstances beyond the control of the petitioner consider the amount as having been paid within time and reconsider the entire issue.

(iii)The aforesaid exercise be completed within a period of four

weeks from the date of receipt of the representation. (iv)No costs.

08.06.2026 NCC:Yes/No Ns To 1.The Commissioner of Prohibition and Excise, Chepauk, Chennai.

2.The District Collector, Virudhunagar District, Virudhunagar.

3.The Assistant Commissioner (Excise), Virudhunagar District, Virudhunagar.

D.BHARATHA CHAKRAVARTHY, J.

Ns 08.06.2026