Petitioner sought enforcement of a prior judgment directing adjustment or refund of Rs.22 lakhs paid as license fee. Court found no justification for inaction and ordered compliance by a specified date.
Order to act on the petitioner's request for adjustment or refund of Rs. 22 lakhs by 28.02.2022.
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 SATHISH NINAN
FRIDAY, THE 3RD DAY OF DECEMBER 2021 / 12TH AGRAHAYANA, 1943
WP(C) NO. 8152 OF 2021
PETITIONER:
AIRPORT GOLF VIEW HOTELS AND SUITES PVT. LTD. NEDUMBASSERY, ERNAKULAM, REPRESENTED BY ITS DIRECTOR, SRI. C. B. PARDHANANI, AGED 81 YEARS, S/O. B. H. PARDHANANI, NOW RESIDING AT HOTEL AIRPORT GOLF VIEW HOTELS AND SUITES, NEDUMBASSERY, ERNAKULAM.
BY ADVS. M.G.KARTHIKEYAN SRI.NIREESH MATHEW SRI.C.C.THOMAS (SR.)
RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY SECRETARY, TAXES (A) DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
2 THE EXCISE COMMISSIONER COMMISSIONERATE OF EXCISE, EXCISE HEAD QUARTERS, NANDAVANAM, THIRUVANANTHAPURAM - 695 033.
3 THE DEPUTY COMMISSIONER OF EXCISE EXCISE DIVISION OFFICE, ERNAKULAM, PIN - 682 018.
BY SMT.MABLE C. KURIAN, SENIOR GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
SATHISH NINAN, J.
= = = = = = = = = = = = = = = = = = W. P.(C) No.8152 of 2021
= = = = = = = = = = = = = = = = = = Dated this the 3rd day of December, 2021
J U D G M E N T
The writ petition is filed seeking the following
reliefs:-
“Issue a writ of mandamus or other appropriate writ, order or direction commanding respondents 1 to 3 to implement Ext.P1 judgment of this Hon'ble Court by adjusting Rs.22 lakhs towards the license fee for the year 2021-22 or refund the same forthwith.”
“..... Therefore, in my considered opinion, petitioner is entitled to get adjustment of the amount of Rs.22 lakhs paid as per Ext.P3 chalan dated 01.03.2011 on account of the sanction accorded as per Ext.P2 by the Commissioner of Excise, Thiruvananthapuram dated 28.02.2011 and the consequential licence dated 14.3.2011 for any privilege secured by the petitioner under the Foreign Liquor Rules, 1953, hereafter, or refund the amount within two months from date of
W. P.(C) No.8152 of 2021
-: 2 :-
receipt of a copy of this judgment. The above directions are issued subject to SLP (C) No.27440/2016 pending before the Apex Court in regard to the issue in question, as pointed out by the learned Senior Government Pleader .”
petitioner submitted Ext.P2 request before the respondents. However, no orders were passed thereon. It is thereupon that the petitioner has approached this Court in this writ petition seeking adjustment of the amounts as ordered in Ext.P1 towards licence fee for the year 2021-22.
No.1454/2021 filed against Ext.P1 judgment accompanied by a petition to condone delay was dismissed on 11.11.2021.
W. P.(C) No.8152 of 2021
-: 3 :-
taken on Ext.P2 request in the light of the above, as
expeditiously as possible and at any rate on or before
28.02.2022.
Sd/-
SATHISH NINAN JUDGE
kns/-
//True Copy//
P.S. to Judge
APPENDIX OF WP(C) 8152/2021
PETITIONER EXHIBITS
EXHIBIT P1 PHOTOCOPY OF THE JUDGMENT DATED 31.07.2017 IN WP(C) NO.9536/2011 PASSED BY THIS HON'BLE COURT. EXHIBIT P2 PHOTOCOPY OF THE REQUEST DATED 22.03.2021 SENT TO THE RESPONDENTS.
1 issue framed by the court
Whether the respondents are liable to act expeditiously to adjust the sum of Rs.22 lakhs towards the license fee or refund it as ordered in this Court's previous judgment.
AIRPORT GOLF VIEW HOTELS AND SUITES PVT. LTD.
STATE OF KERALA
THE EXCISE COMMISSIONER
THE DEPUTY COMMISSIONER OF EXCISE
SATHISH NINAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
