Disposed

Queens Hotel v. the Excise Commissioner

Kerala HC9 Feb 2022WP(C)/17386/2020

Case brief

AI extract

What is this about?

The High Court declined to adjudicate the identical writ petitions between Queens Hotel partners and Excise authorities. Since an arbitrator was appointed to resolve the internal partnership disputes, the Court closed the petitions leaving rights to be resolved by the arbitral proceeding.

What did the court decide?

Petitions closed; rights to be decided by the Arbitrator appointed in A.R.No.90/2021.

Queens Hotel Vs the Excise Commissioner — Property and Title | Kerala HC (2022)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE SATHISH NINAN

¶4

WEDNESDAY, THE 9TH DAY OF FEBRUARY 2022 / 20TH MAGHA, 1943
WP(C) NO. 15062 OF 2020

¶5

PETITIONER/S:

¶6

K.J. BABY,AGED 57 YEARS
S/O. K.K. JOSEPH, AT PRESENT RESIDING AT NO.3/59,
OXFORD STREET, EPPING, NEW SOUTH WHALES, AUSTRALIA-
2121 (FROM KATTOKARAN HOUSE, POOZHIYIL ROAD, WEST
HILL, KOZHIKODE, PIN-673 005) REPRESENTED BY HIS
POWER OF ATTORNEY HOLDER SMT. SHEELA P., AGED 56,
RESIDING 1/206 B, ASHWATHY, WEST HILL P.O.,
KOZHIKODU, PIN-673 005.

¶7

BY ADVS.
R.SURAJ KUMAR
SMT. SALINI N.
SMT.ANJANA R.S.

¶8

RESPONDENT/S:

¶9

1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT OF KERALA, TAXES (EXCISE) DEPARTMENT OF GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 014.

¶10

2 THE COMMISSIONER OF EXCISE EXCISE COMMISSIONERATE, VIKAS BHAVAN P.O., NANDAVANAM, THIRUVANANTHAPURAM, PIN-695 033.

¶11

3 EXCISE CIRCLE INSPECTOR EXCISE CIRCLE OFFICE, CIVIL STATION KOZHIKODU, PIN-673 020.

¶12

4K.T.JOSEPH,AGED 61 YEARS
JOINT MANAGING PARTNER, QUEEENS HOTEL, ANNIE HALL
ROAD, CALICUT 673002 RESIDING AT KCW-2/310,
KATTIVEETIL, THERESA GARDEN, ELATHUR P.O.,
CHETTIKULAM, CALICUT, PIN-673 003.

¶13

WP(C) NOS. 15062 & 17386 OF 2020

¶14

¶15

BY ADVS.
SRI.M.G.KARTHIKEYAN
ABDUL RAOOF PALLIPATH
SRI.NIREESH MATHEW
SRI.K.R.AVINASH (KUNNATH)
G.P SRI. P.M.SHAMEER

¶16

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.02.2022, ALONG WITH WP(C).17386/2020, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:

¶17

WP(C) NOS. 15062 & 17386 OF 2020

¶18

¶19

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶20

PRESENT

¶21

THE HONOURABLE MR. JUSTICE SATHISH NINAN

¶22

WEDNESDAY, THE 9TH DAY OF FEBRUARY 2022 / 20TH MAGHA, 1943
WP(C) NO. 17386 OF 2020

¶23

PETITIONER/S:

¶24

1 QUEENS HOTEL,ANNIE HALL ROAD, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, K.T.JOSEPH, AGED 63 YEARS, S/O. K.M.THOMAS (LATE)

¶25

2 K.T.JOSEPH,AGED 63 YEARS S/O. K.M.THOMAS (LATE) PARTNER, M/S.QUEENS HOTEL, ANNIE HALL ROAD, KOZHIKODE,

¶26

3 K.T.THOMAS,AGED 60 YEARS SC/O. K.M.THOMAS (LATE),PARTNER, M/S.QUEENS HOTEL, ANNIE HALL ROAD, KOZHIKODE,

¶27

4 SOLLY JOSEPH,AGED 55 YEARS W/.K.T. JOSEPH, PARTNER, M/S.QUEENS HOTEL, ANNIE HALL ROAD, KOZHIKODE,

¶28

5 SUSAMMA REJI,AGED 57 YEARS W/O. REJI ABRAHAM, PARTNER, M/S.QUEENS HOTEL, ANNIE HALL ROAD, KOZHIKODE,

¶29

BY ADVS.

¶30

M.G.KARTHIKEYAN
SRI.NIREESH MATHEW

¶31

RESPONDENT/S:

¶32

1 THE EXCISE COMMISSIONER COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM-695 033

¶33

2 THE DEPUTY COMMISSIONER OF EXCISE, KOZHIKODE,PIN-673 001

¶34

3 THE CIRCLE INSPECTOR OF EXCISE, EXCISE CIRCLE OFFICE, KOZHIKODE,PIN-673 001

¶35

4 K.T.MATHEW,AGED 63 YEARS S/O. K.M.THOMAS, KATTIVEETTIL HOUSE, PERAVOOR ROAD, IRITTY, KANNUR DISTRICT,PIN-670 703

¶36

WP(C) NOS. 15062 & 17386 OF 2020

¶37

¶38

5K.J.BABY,AGED 57 YEARS
S/O. K.K.JOSEPH, RESIDING AT 3/59, OXFORD
STREET,EPPING, NEW SOUTH WHALES, AUSTRALIA-
2121,PARTNER, M/S.QUEENS HOTEL, ANNIE HALL ROAD,
KOZHIKODE, PRESENTED BY HIS POWER OF ATTORNEY HOLDER
SMT.SHEELA P., AGED 56 YEARS, RESIDING AT 1/206-
B,ASHWATHI, WEST HILL P.O., KOZHIKODE,PIN-673 005
BY ADVS.
GOVERNMENT PLEADER
SRI.ABDUL RAOOF PALLIPATH
SRI.R.SURAJ KUMAR
S.ABHILASH
SMT.ANJANA KANNATH
SRI.K.R.AVINASH (KUNNATH)
SRI.SUNIL J.CHAKKALACKAL
SMT.ANJANA R.S.
SRI.GEORGE POONTHOTTAM (SR.)
SMT. SALINI N.

¶39

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.02.2022, ALONG WITH WP(C).15062/2020, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:

¶40

WP(C) NOS. 15062 & 17386 OF 2020

¶41

¶42

JUDGMENT

¶43

[WP(C) Nos.15062/2020, 17386/2020]

¶44

Pending the Writ Petitions, an Arbitrator has
been appointed as per order dated 04.01.2022 in
A.R.No.90/2021, to arbiter upon the disputes
between the parties who are partners of a firm.

¶45

Leaving open the rights of the parties to have
all the issues agitated/resolved before the

¶46

Arbitrator, the Writ Petitions are closed.

¶47

Sd/- SATHISH NINAN JUDGE

¶48

sd

¶49

WP(C) NOS. 15062 & 17386 OF 2020

¶50

¶51

APPENDIX OF WP(C) 17386/2020

¶52

PETITIONER EXHIBITS

¶53

`EXHIBIT P1`	`PHOTOCOPY OF THE DEED OF PARTNERSHIP DATED` `30.11.2006 F THE PETITIONER FIRM`
`EXHIBIT P2`	`PHOTOCOPY OF THE FL-3 LICENSE ISSUED BY THE` `EXCISE COMMISSIONER`
`EXHIBIT P3`	`PHOTOCOPY OF THE FL-3 LICENSE RENEWAL` `CERTIFICATE DATED 29.03.2019`
`EXHIBIT P4`	`PHOTOCOPY OF THE APPLICATION DATED` `21.11.2016 SUBMITTED TO THE 1ST RESPONDENT`
`EXHIBIT P5`	`PHOTOCOPY OF THE APPLICATION DATED` `16.09.2019 SUBMITTED TO THE 1ST RESPONDENT`
`EXHIBIT P6`	`PHOTOCOPY OF THE JUDGMENT DATED 22.11.2019` `IN WPC NO.30864/2019 PASSED BY THE HON'BLE` `COURT`
`EXHIBIT P7`	`PHOTOCOPY OF THE JUDGMENT DATED 25.02.2010` `IN WPC NO.456/2020 PASSED BY THE HON'BLE` `COURT`
`EXHIBIT P8`	`PHOTOCOPY OF THE ARGUMENT NOTE 13.05.2020` `SENT TO THE 1ST RESPONDENT`
`EXHIBIT P9`	`PHOTOCOPY OF THE APPLICATION DATED` `ACKNOWLEDGMENT DATED 08.04.2020`
`EXHIBIT P10`	`PHOTOCOPY OF THE ORDER REJECTING EXT.P9` `APPLICATION ACKNOWLEDGMENT TAKEN FROM THE` `WEBSITE`
`EXHIBIT P11`	`PHOTOCOPY OF THE ORDER B.E.X` `C/6044/2019/X.C 1 DATED 17.08.2020 PASSED` `BY THE 1ST RESPONDENT`
`EXHIBIT P12`	`PHOTOCOPY OF THE DECISION SURESH BABU VS` `STATE OF KERALA AND OTHERS REPORTED IN` `20002 KHC 299`
`EXHIBIT P13`	`PHOTOCOPY OF THE DECISION, GEORGE JOSEPH VS` `COMMISSIONER OF EXCISE AND OTHERS REPORTED` `IN 2015 KHC 873`
`EXHIBIT P14`	`PHOTOCOPY OF THE MINUTES OF THE MEETING` `DATED 12.09.2019`
`EXHIBIT P15`	`PHOTOCOPY OF THE LAWYERS NOTICE DATED` `29.06.2020 ISSUED ON BEHALF OF THE 4TH` `RESPONDENT`
`EXHIBIT P16`	`TRUE COPY OF THE ORDER NO. EXC/1151/2019-X` `C.7 DATED 22/07/2020 PASSED BY THE EXCISE` `COMMISSIONER`

¶54

WP(C) NOS. 15062 & 17386 OF 2020

¶55

¶56

RESPONDENT EXHIBITS

¶57

EXHIBIT R4(A)TRUE COPY OF THE COMPLAINT DATED 17.2.2010
BEFORE THE COMMISSIONER OF EXCISE.
EXHIBIT R4(B)TRUE COPY OF THE NOTICE 01.03.2010 ISSUED
BY THE EXCISE COMMISSIONER.
EXHIBIT R4(C)TRUE COPY OF THE LAWYER NOTICE DATED
19.3.2010.
EXHIBIT R4(D)TRUE COPY OF THE NOTICE DATED 21.07.2011
ISSUED BY THE EXCISE CIRCLE INSPECTOR.
EXHIBIT R4(E)TRUE COPY OF THE NOTICE DATED 17.7.2012
ISSUED BY THE EXCISE CIRCLE INSPECTOR.

¶58

WP(C) NOS. 15062 & 17386 OF 2020

¶59

¶60

APPENDIX OF WP(C) 15062/2020

¶61

`PETITIONER EXHIBI` `EXHIBIT P1`	`TS` `TRUE` `DEED`	`COPY` `DATED`	`OF THE` `30.11.`	`RE-CONSTITUTE PARTNERSHIP` `2006.`
`EXHIBIT P1(A)`	`TRUE` `PARTN`	`LEGIB` `ERSHI`	`LE COPY` `P DEED.`	`OF THE RE-CONSTITUTED`
`EXHIBIT P2`	`TRUE`	`COPY`	`OF THE`	`LETTER DATED 15.11.2016.`
`EXHIBIT P3`	`TRUE`	`COPY`	`OF THE`	`RETIREMENT DEED DATED NIL.`
`EXHIBIT P4`	`TRUE` `THE C`	`COPY` `OMMIS`	`OF THE` `SIONER,`	`LETTER DATED NIL SENT TO` `CALICUT CORPORATION.`
`EXHIBIT P5`	`TRUE` `WATER`	`COPY` `AUTH`	`OF THE` `ORITY.`	`REQUEST BEFORE KERALA`
`EXHIBIT P6`	`TRUE` `THE D` `STAND` `DISTR`	`COPY` `ESIGN` `ARDS` `ICT.`	`OF THE` `ATED OF` `AUTHORI`	`LETTER DATED NIL SENT TO` `FICER, FOOD SAFETY AND` `TY OF INDIA, KOZHIKODE`
`EXHIBIT P7`	`TRUE`	`COPY`	`OF THE`	`AFFIDAVIT DATED 5.12.2016.`
`EXHIBIT P8`	`TRUE`	`COPY`	`OF THE`	`REQUEST DATED NIL.`
`EXHIBIT P9`	`TRUE` `26.11`	`COPY` `.2016`	`OF THE` `SUBMIT`	`DECLARATION DATED` `TED BY THE 4TH RESPONDENT.`
`EXHIBIT P10`	`TRUE` `RESPO`	`COPY` `NDENT`	`OF THE` `DATED`	`AFFIDAVIT SWORN BY THE 4TH` `21.11.2016.`
`EXHIBIT P11`	`TRUE`	`COPY`	`OF THE`	`REQUEST DATED 21.11.2016.`
`EXHIBIT P12`	`TRUE`	`COPY`	`OF THE`	`POWER ATTORNEY DATED NIL.`
`EXHIBIT P13`	`TRUE` `17.9.`	`COPY` `2019.`	`OF THE`	`LAWYERS NOTICE DATED`
`EXHIBIT P14`	`TRUE` `25.9.`	`COPY` `2019.`	`OF THE`	`REPLY NOTICE DATED`
`EXHIBIT P15`	`TRUE` `THE W`	`COPY` `IFE O`	`OF THE` `F THE P`	`REQUEST 28.7.2019 SENT BY` `ETITIONER SMT. REENA BABY.`
`EXHIBIT P16`	`TRUE` `CIRCL`	`COPY` `E INS`	`OF THE` `PECTOR`	`REPLY SENT BY THE EXCISE` `KOZHIKODU DATED 7.9.2019.`
`EXHIBIT P17`	`TRUE` `6.11.`	`COPY` `2019.`	`OF THE`	`REPRESENTATION DATED`
`EXHIBIT P18`	`TRUE` `6.11.` `OFFIC`	`COPY` `2019` `E AUS`	`OF THE` `ISSUED` `TRALIA.`	`POSTAL RECEIPT DATED` `FROM THE EPPING POST` `.`
`EXHIBIT P19`	`TRUE` `9.7.2` `WAS F` `AUTHO`	`COPY` `019 E` `ORWAR` `RITIE`	`OF THE` `VIDENCI` `DED TO` `S.`	`POSTAL RECEIPT DATED` `NG THAT THE REPRESENTATION` `OTHER STATUTORY`
`EXHIBIT P20`	`TRUE` `IN WP` `HON'B`	`COPY` `C NO.` `LE CO`	`OF THE` `30864/2` `URT.`	`JUDGMENT DATED 22.11.2019` `019 ON THE FILE OF THIS`

¶62

¶63

WP(C) NOS. 15062 & 17386 OF 2020

¶64

EXHIBIT P21TRUE COPY OF THE NOTICE OF HEARING DATED
11.5.2020.
EXHIBIT P22TRUE COPY OF THE NOTICE DATED 5.6.2020.
EXHIBIT P23TRUE COPY OF THE REPLY DATED 8.6.2020.
EXHIBIT P24TRUE COPY OF THE INCOME TAX RETURN
ACKNOWLEDGEMENT FOR THE PERIOD 2019-2020.
EXHIBIT P25TRUE COPY OF THE SAID DOCUMENT NO.1688/2016
DATED 09/12/2016.
RESPONDENT EXHIBITS
EXHIBIT R4(a):PHOTOCOPY OF THE JUDGMENT DATED 22/11/2019
IN WPC.NO.30864/2019 PASSED BY THIS HON'BLE
COURT.
EXHIBIT R4(b):PHOTOCOPY OF THE JUDGMENT DATED 25/02/2020
IN WPC.NO.456/2020 PASSED BY THIS HON'BLE
COURT.
EXHIBIT R4(c):PHOTOCOPY OF THE DECISION OF THE MEETING
DATED 12/09/2019.

Queens Hotel v. the Excise Commissioner

Case brief

What is this about?

What did the court decide?

Queens Hotel v. the Excise Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

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