Daffodil Hotels (Private) Limited vs. Mr. R. Semasinghe and others – CA APPLICATION NO 377/2018-2024

In the case of Daffodil Hotels (Private) Limited (Plaintiff) versus R. Semasinghe, Commissioner General of Excise, and other excise and government officials (Defendants/Respondents), the court addressed whether directions to conduct an additional survey under Rule 13(h) of Excise Notification No.902 to determine compliance with the distance requirements from places of religious worship and schools were legally justified, and whether the petitioner’s claimed legitimate expectation and lack of notification under Rule 21 were material. It was established that the additional survey directive was within the legal discretion of the excise authorities, even after the initial grant of the liquor license and earlier compliance. The holding reaffirms the principle that conditions attached to excise