Appearing absent, the Court noted the manufacturing factory was closed in 2006 and the relevant excise duty statute has been repelled. The Court refused to examine the merits after a 16-year gap. The appeal was disposed of.
The Writ Appeal is disposed of without going into the merits due to the lapse of time and closure of the factory.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE THE CHIEF JUSTICE MR.S.MANIKUMAR
&
THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
TUESDAY, THE 15TH DAY OF NOVEMBER 2022 / 24TH KARTHIKA, 1944
WA NO. 1775 OF 2013
AGAINST THE ORDER/JUDGMENT DTD 21.2.2013 IN WPC 8943/2006 OF
HIGH COURT OF KERALA
APPELLANTS/RESPONDENTS 1-4:
1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001.
2 THE EXCISE COMMISSIONER, KANNUR, PIN – 670 001.3 THE ASSISTANT EXCISE COMMISSIONERKOOTHUPARAMBA, PIN – 670 643.4 THE CIRCLE INSPECTOR OF EXCISEKOOTHUPARAMBA, PIN – 670 643.BY ADV.V.THEKCHAND, SR.GOVERNMENT PLEADER
RESPONDENTS / PETITIONER, ADDL.PETITIONERS 2-6 & R5:
1DR. E.C. RAVEENDRAN (DIED), SHEEN VILLA,
ANJARAKKANDY P.O., KANNUR, PIN – 670 612.
2 NALINI, W/O.LATE DR.E.C.RAVEENDRAN, SHEEN VILLA,ANJARAKKANDY P.O., KANNUR, PIN – 670 612.
3 PRAVEEN KUMAR R.S., S/O.LATE DR.E.C.RAVEENDRAN, SHEEN VILLA, ANJARAKKANDY P.O., KANNUR, PIN – 670 612.4 RATNA RANI, D/O.LATE DR.E.C.RAVEENDRAN, SHEEN VILLA, ANJARAKKANDY P.O., KANNUR, PIN – 670 612.5 SAHINA, D/O.LATE DR.E.C.RAVEENDRAN, SHEEN VILLA, ANJARAKKANDY P.O., KANNUR, PIN – 670 612.6 BABY SHEENA, D/O.LATE DR.E.C.RAVEENDRAN, SHEEN VILLA, ANJARAKKANDY P.O., KANNUR, PIN – 670 612.7 UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NEW DELHI, PIN – 110 001.THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON
15.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2
WA 1775/2013
S.MANIKUMAR, C.J. & SHAJI.P.CHALY, J.
W.A.No.1775 of 2013
Dated this the 15th day of November, 2022
J U D G M E N T
Manikumar, C.J.
Pursuant to order dated 8.11.2022, the learned Senior Government Pleader was directed to ascertain as to whether respondent Nos.2 to 6 are continuing in manufacturing of medicinal preparations, for which excise duty has been levied. On instructions, learned Senior Government Pleader submitted that the factory, which was preparing Homoeopathic medicines under the Medicinal and Toilet Preparation (Excise Duties) Act and the Rules made thereunder, was closed in the year 2006 itself. That apart, it is submitted that as per Section 174 of the Central Goods and Services Act, 2017, Medicinal and Toilet Preparation (Excise
WA 1775/2013
3
Duties) Act, 1955 has been repelled.
With the above observation, the Writ Appeal is disposed
of.
Sd/- S.MANIKUMAR CHIEF JUSTICE
Sd/- SHAJI.P.CHALY JUDGE
jg
1 issue framed by the court
Whether the facts showing closure of the药材 factory warrant going into the merits of the writ appeal after a lapse of 16 years.
2 provisions across 2 enactments
State of Kerala
Excise Commissioner, Kannur
Assistant Excise Commissioner, Koothuparamba
Circle Inspector of Excise, Koothuparamba
Dr. E.C. Raveendran
Nalini
S. Manikumar
Shaji P. Chaly
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court