Petitioner challenged import fee on special spirits as unconstitutional. Citing a prior judgment holding such levies unconstitutional, the court allowed this writ petition and quashed the impugned demands.
Writ petitions allowed and impugned demands quashed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
THURSDAY, THE 2ND DAY OF AUGUST 2012/11TH SRAVANA 1934
WP(C).No. 11880 of 2012 (H)
PETITIONER(S):
M/S.UNITED SPIRITS LTD, VARANADU, CHERTHALA-688 524 REPRESENTED BY ITS GENERAL MANAGER MR.K.JAGADISHWARLU.
BY ADVS.SRI.RAJU K.MATHEWS
SRI.M.P.VINOD
RESPONDENT(S):
1. STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT
2. THE COMMISSIONER OF EXCISE
3. THE CIRCLE IINSPECTOR OF EXCISE,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 0208-2012, ALONG WITH WPC. 14945/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.11880/12
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1. A TRUE COPY OF SRO 330/1996 PUBLISHED AS PER GO (P) NO.76/96/TD DATED 30/3/1996.
EXHIBIT P1A. A TRUE COPY OF LETTER NO.XG3-12562/10 DATRED 4/5/2011 OF THE 2ND RESPONDENT.
EXHIBIT P2. A TRUE COPY OF THE DEMAND NOTICE USL/18/11 DATED 19/5/2012 OF THE 3RD RESPONDENT.
EXHIBIT P3. A TRUE COPY OF THE INTERIM ORDER DATED 12/10/2011 IN WPC NO.26863/2011.
//True Copy//
PA to Judge
Rp
ANTONY DOMINIC, J. ================ W.P.(C) NOs. 11880 & 14945 OF 2012
=========================
Dated this the 2nd day of August, 2012
J U D G M E N T
Petitioner in these writ petitions challenge the levy of import fee of special spirits. The validity of such levy has already been considered by this Court in the judgment in WP(C) No. 21595/2011 and connected cases and it has been held to be unconstitutional. Thus the issue canvassed in these writ petitions is fully covered in favour of the petitioner by virtue of the aforesaid judgment.
Therefore, these writ petitions are allowed and the impugned demands are quashed.
ANTONY DOMINIC, JUDGE
Rp
1 issue framed by the court
Whether the levy of import fee on special spirits is valid when a previous judgment declared such levies unconstitutional.
Colour shows how this judgement treated each authority
WP(C) No. 21595/2011Followed¶35
M/S.UNITED SPIRITS LTD
STATE OF KERALA
THE COMMISSIONER OF EXCISE
THE CIRCLE IINSPECTOR OF EXCISE
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
