A company challenging excessive levies by respondents as well as an order rejecting its application to cancel an expired No Objection Certificate. The Court ordered charging only additional fees for transferred officials and dismissed the cancellation challenge.
Respondents directed to charge only additional charges for transferred officials, not full charges.
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 AMIT RAWAL
WEDNESDAY, THE 16TH DAY OF NOVEMBER 2022 / 25TH KARTHIKA, 1944
WP(C) NO. 101 OF 2021
PETITIONER:
M/S.K.S.DISTILLERY,
(A UNIT OF SREEDHARAN AND COMPANY PRIVATE LIMITED),
VARAM, KANNUR-670594.
REPRESENTED BY ITS JOINT MANAGING DIRECTOR MR. K ANUP.
BY ADV RAJU K.MATHEWS
RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM-695001.2 THE COMMISSIIONER OF EXCISE THIRUVANANTHAPURAM-695001.3 THE EXCISE INSPECTOR K S DISTILLERY, VARAM, KANNUR-670594.SRI.JUSTIN JACOB – SR. GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
16.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 101 OF 2021
2
JUDGMENT
Petitioner is a company engaged in the manufacturing of Indian made Foreign Liquor (IMFL). It sells IMFL to the Kerala State Beverages (Manufacturing and Marketing) Corporation Limited. The grievance as set out in the present petition is two fold, one for claiming the refund of the amount charged by way of challan in respect of an additional charge given by Inspector, Kannur Excise range in place of an Excise Inspector who was transferred, for, the respondents were required to charge only charges under Rule 53(b) of Part-I of Kerala Service Rules and secondly, for cancellation of the NOC dated 13.03.2022 valid for a period of 45 days for importing the rectified spirit from outside the State.
WP(C) NO. 101 OF 2021
3
in the month of July, 2007 and his charge was handed over to Excise Inspector, Kannur Excise Range who was already allotted to the petitioner distillery. The Government raised challan for deduction of the amount paid to the aforementioned officials. But, however, in this case instead of adhering to provisions of Rule 53(b) of Part-I of Kerala Service Rules which envisage only additional charges but not full charges. In support of the contention, has relied upon the judgment of this Court dated 26.05.2009 in W.P.(C).No.10459 of 2008 Ext.P1. A representation was also submitted but there has not been adherence.
4
WP(C) NO. 101 OF 2021
for cancellation of the permit has been rejected by commanding them to deposit cancellation fees. I am afraid the aforementioned contention cannot be accepted as on perusal of the NOC certificate, it was valid only for 45 days.
Its validity expired and therefore there was no need for them to make request for cancellation. Order cannot be said to be wrong.
Writ petition qua first relief is allowed.
Sd/-
AMIT RAWAL
JUDGE
nak
WP(C) NO. 101 OF 2021
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APPENDIX OF WP(C) 101/2021
PETITIONER EXHIBITS
EXHIBIT P1 |
A TRUE COPY OF THE JUDGMENT DATED26/05/2009 IN WPC NO 10459 OF 2008. |
|---|---|
EXHIBIT P2 |
A TRUE COPY OF THE REPRESENTATION DATED12.11.2020. |
EXHIBIT P3 |
A TRUE COPY OF THE NO NOCIPS/2020/002471-1/1 DATED 13.03.2020. |
EXHIBIT P4 |
A TRUE COPY OF THE NON SUPPLY CERTIFICATENO.112020-21/93/SI/WANGLI DATED 22.06.2020ISSUED BY THE EXCISE INSPECTOR IN CHARGE OFM/s PATANGRAO KADAM SONHIRA SHAKARI SAKHARKARKHAN LTD. |
EXHIBIT P5 |
A TRUE COPY OF THE ORDER NO. EXC/3926/2020-XC-2 DATED 20.09.2020. |
EXHIBIT P6 |
A TRUE COPY OF THE LETTER DATED 28/10/2020. |
Exhibit P7 |
A TRUE COPY OF THE NOTICE NO-KSD19/2021DATED 26.10.2021 ALONG WITH A DETAILEDSTATEMENT SHOWING THE COST OF INDIVIDUALOFFICERS, ISSUED BY THE 3RD RESPONDENT. |
Exhibit P8 |
A TRUE COPY OF THE INTERIM ORDER DATED20.7.2021 IN WPC 12752 OF 2021 |
Exhibit P9 |
A TRUE COPY OF THE ORDER DATED 31.8.2021 INWPC 12752 OF 2021 EXTENDING P8 |
Exhibit P10 |
A TRUE COPY OF THE NOTICE NO.KSD-19/11DATED 27/11/2021, ALONGWITH A CALCULATIONSHOWING THE COST OF THE O/O THE EXCISEINSPECTOR, OF THE PETITIONER'SESTABLISHMENT FOR THE MONTH OF DECEMBER2021 |
2 issues framed by the court
Whether the respondents are required to charge full fees or only additional charges for excise officials who were transferred.
Whether the petitioner needed to request cancellation of a No Objection Certificate that had already expired.
Colour shows how this judgement treated each authority
Judgment of this CourtExplained¶21
W.P.(C).No.10459 of 2008 dated 26.05.2009
2 provisions across 2 enactments
M/s.K.S.Distillery
State of Kerala
The Commissioner of Excise Thiruvananthapuram
The Excise Inspector K S Distillery
Amit Rawal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court