Writ petition challenging rejection of refund/set-off of excise licence fee. Court held that under Foreign Liquor Rules, full fee is liable regardless of partial usage due to lockdown. Petitioner not entitled to refund/set-off; petition dismissed.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
WEDNESDAY, THE 6TH DAY OF JULY 2022 / 15TH ASHADHA, 1944
WP(C) NO. 6275 OF 2022
PETITIONER:
P.G.SUBRAMANIAN MANAGING PARTNER, HOTEL NEELAMBARI SUITES, VILLANCHIRA, NERIAMANGALAM, KOTHAMANGALAM, ERNAKULAM DISTRICT.
BY ADVS. PRAVEEN.H. G.HARIHARAN K.S.SMITHA T.T.SHANIBA M.V.VIPINDAS AMAL DEV D SISIRA M.SHIRINE
RESPONDENTS:
1 STATE OF KERALA REPRESNTED BY ITS ADDITIONAL CHIEF SECRETARY, TAXES DEPARTMENT, ROOM NO.396, FIRST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETAREIAT, THIRUVANANTHAPURAM - 695001.
2 THE EXCISE COMMISSIONER EXCISE COMMISSIONERATE, VIKAS BHAVAN P.O., NANDAVANAM, THIRUVANANTHAPURAM - 695033. 3 THE JOINT EXCISE COMMISSIONER EXCISE DIVISION OFFICE, EXCISE ZONAL COMPLEX, KACHERIPPADY, ERNAKULAM - 682018.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
Communication dated 2.12.2021 Ext.P14 by the Kerala Excise Department rejecting the request of the petitioner to refund or set off the licence fee has been assailed in the present Writ Petition.
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renewed the FL3 licence by paying the entire licence fee for the whole financial year amounting to Rs.32,30,000/- with effect from 30.1.2021. Thereafter made a request for set off on account of certain conditions.
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the grant of the licence is for a partial period of financial year. The aforementioned condition has been specified in Rule 14 of the Foreign Liquor Rules. The Government vide order dated 25.2.2021, ordered to reduce the proportionate licence fee for a period of 59 days from 24.3.2020 to 21.5.2020, the actual period of lock-down by the Government restriction in covid 19 pandemic and at that time, the payment of licence fee for the next financial year 202021, 2021-22 was due. Therefore, the petitioner in my view has rightly been held to be not entitled to refund or set off of the licence fee and was liable to remit the licence fee for 2021-22.
The order Ext.P14 does not suffer from any illegality or repugnancy. No ground for interference is made out. Writ Petition is accordingly dismissed.
AMIT RAWAL
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APPENDIX OF WP(C) 6275/2022
PETITIONER'S EXHIBITS
| Exhibit P1 | THE JUDGMENT DATED 28.01.2013 IN WP(C) NO.2529/2013. |
|---|---|
| Exhibit P2 | THE JUDGMENT DATED 29.08.2014 IN WP(C) NO.9155/2013. |
| Exhibit P3 | THE FL3 LICENSE GRANTED TO THE PETITIONER BY THE EXCISE COMMISSIONER DATED 27.08.2019. |
| Exhibit P4 | THE GOVERNMENT ORDER G.O.(P) NO.73/2020/TD DATED 14.05.2020. |
| Exhibit P5 | THE NOTICE ISSUED BY THE DEPUTY EXCISE COMMISSIONERR DATED 18.01.2020. |
| Exhibit P6 | THE FL3 LICENSE RENEWAL CERTIFICATE DATED 30.01.2021. |
| Exhibit P7 | GOVERNEMNT ORDER G.O.(ORD) NO.169/2021 DATED 25.02.2021. |
| Exhibit P8 | THE JUDGMENT DATED 21.08.2015 IN CA NO.2246/2006 & CA NO.4900/2006. |
| Exhibit P9 | THE REPRESENTATION FILED BY THE PETITIONER DATED 20.07.2021. |
| Exhibit P10 | THE TRUE COPY OF THE JUDGMENT IN R. VIJYAKUMAR AND ORDS. V. COMMISSIONER OF EXCISE AND ORS [1994 SUPP.(2)SCC 47]. |
| Exhibit P11 | THE TRUE COPY OF THE JUDGMENT IN JAYADEVAN V. VARGHESE [1999 KHC 99]. |
| Exhibit P12 | THE TRUE COPY OF THE JUDGMENT IN CHITRA AND ANOTHER V. STATE OF KERALA AND OTHERS [2015 KHC 4552] |
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Exhibit P13 THE TRUE COPY OF THE JUDGMENT DATED 27.09.2021 IN WP(C) NO.18415/2021 PASSED BY THIS HON'BLE COURT. Exhibit P14 THE TRUE COPY OF THE ORDER DATED 02.12.2021 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P15 TRUE COPY OF THE REPRESENTATION DATED 11.4.2022 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P16 TRUE COPY OF THE ORDER NO.EXC/3037/2021XC6 DATED 16.5.2022 PASSED BY THE 2ND RESPONDENT.
RESPONDENTS' EXHIBITS :
NIL
P.G.SUBRAMANIAN MANAGING PARTNER, HOTEL NEELAMBARI SUITES
STATE OF KERALA
THE EXCISE COMMISSIONER
THE JOINT EXCISE COMMISSIONER
AMIT RAWAL
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
