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Sudevan vs The Deputy Commissioner Of Excise
2021 Latest Caselaw 4905 Ker

Citation : 2021 Latest Caselaw 4905 Ker
Judgement Date : 10 February, 2021

Kerala High Court
Sudevan vs The Deputy Commissioner Of Excise on 10 February, 2021
               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

          THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V

    WEDNESDAY, THE 10TH DAY OF FEBRUARY 2021 / 21ST MAGHA,1942

                       WP(C).No.466 OF 2021(G)


PETITIONER:

               SUDEVAN
               AGED 42 YEARS
               S/O ARUCHAMI, PUYLIANGADU HOUSE,
               ELAPPULLY P.O., PALAKKAD DISTRICT

               BY ADV. SRI.M.G.KARTHIKEYAN

RESPONDENTS:

      1        THE DEPUTY COMMISSIONER OF EXCISE
               PALAKKAD, PIN-678 001.

      2        THE DISTRICT COLLECTOR,
               PALAKKAD, PIN-678 001.

      3        THE CIRCLE INSPECTOR OF EXCISE,
               ALATHUR, PIN-678 541,
               PALAKKAD DISTRICT.

      4        THE EXCISE COMMISSIONER,
               COMMISSIONERATE OF EXCISE, EXCISE HEAD QUARTERS,
               NANDAVANAM, THIRUVANANTHAPURAM-695 033.

      5        STATE OF KERALA,
               REP BY SECRETARY, TAXES (A) DEPARTMENT,
               GOVT SECRETARIAT, THIRUVANANTHAPURAM-695 001.




               SMT MABLE C KURIAN, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD         ON
10.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.466 OF 2021                2




                                 JUDGMENT

The petitioner was admittedly the licensee of toddy shops in Group

No.III of the Kuzhalmannam Excise Range, Palakkad District for the year

2019-2020. Under 5(1)(a) of the Kerala Abkari Shops Disposal Rules, 2002

('the Rules', for short), he was entitled to get preferential right for the

allotment of toddy shops for the year 2020-2021. However, he was in

arrears of dues towards the Toddy Workers Welfare Fund. Under Rule 5(3)

(iii) of the Rules, a licensee who is in arrears is not eligible for privilege.

Due to the above turn of events, the toddy shops were allotted to one

Santhosh.

2. While so, the aforesaid Santhosh got involved in abkari crimes

and the licence granted to him was cancelled. The Department took a

decision to resell the shops.

3. In the meantime, the petitioner had approached this Court

seeking to permit him to remit 50% of the Toddy Workers Welfare Fund

arrears which would entitle him to secure privilege. By Ext.P2 judgment

dated 21.12.2020, a learned Single Judge of this Court directed the Welfare

Fund Inspector to receive 50% of the arrears and to issue a certificate to

enable the petitioner to obtain preference certificate. In tune with the said

directions, the petitioner has remitted 50% of the arrears and Ext.P3

certificate was issued.

4. Armed with the certificate, he approached the 3rd respondent

and submitted Ext.P4 representation seeking to issue preferential certificate

for taking part in the sale of toddy shops in Group No.III of Kuzhalmannam

Excise Range. According to the petitioner, the 3rd respondent refused to

consider Ext.P4 representation and grant preferential right sought by the

petitioner.

5. It is in the afore circumstances that the petitioner is before this

Court seeking for a declaration that the petitioner is entitled to get

preferential right as requested in Ext.P4 and for a further direction to the

3rd respondent to consider and pass orders on Ext.P4 forthwith.

6. This Court by order dated 2.2.2021 had directed the 3rd

respondent to take up Ext.P4 and pass orders as it was informed that the

sale of the toddy shops were scheduled to be held on 12.2.2021.

7. As directed by this Court, Ext.P4 was considered and the same

was rejected by Ext.P6 order. According to the 3rd respondent, the

preferential right once granted was forfeited for non-payment of arrears

and the same cannot be claimed yet again by the petitioner. Yet another

reason for refusing the request of the petitioner is that the petitioner failed

to produce a fresh abkari crime clearance certificate before the 3rd

respondent.

8. Sri.M.G. Karthikeyan,the learned counsel appearing for the

petitioner submitted that the reasons offered by the 3rd respondent for

rejecting his request for privilege to participate in the allotment cannot be

sustained.

9. Smt. Mable C. Kurian, the learned Government Pleader

submitted that the petitioner is not entitled to the privilege as the privilege

initially granted was lost due to the failure on the part of the petitioner to

remit the arrears.

10. I have considered the submissions advanced. Insofar as the

question of entitlement of privilege is concerned, though he was a licensee

for the previous year, he was not granted the privilege of participating in

the allotment process as he was in arrears of welfare fund dues. However,

in terms of the directions issued by this Court, the petitioner has cleared

the abkari dues by remitting 50% of the arrears as on date. Ext.P3 is the

certificate issued by the Kerala Toddy Workers Welfare Fund Inspector

evidencing the same. In that view of the matter, the impediment which

stood in the way of the petitioner being granted privilege for the allotment

no longer exists. The second reason given by the 3rd respondent no longer

survives in view of Ext.P7 certificate. In that view of the matter, I direct the

3rd respondent to reconsider Ext.P4 representation in the light of

observations above and grant privilege to the petitioner to enable him to

participate in the allotment process for the sale of Toddy Shops in Group

No. III of Kuzhalmannam Excise Range to be held on 12.02.2021.

This writ petition is disposed of.

Sd/-

RAJA VIJAYARAGHAVAN V

JUDGE ps

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 PHOTOCOPY OF THE PREFERENCE CERTIFICATE DATED 20.3.2020 ISSUED BY THE CIRCLE INSPECTOR OF EXCISE, ALATHUR.

 EXHIBIT P2            PHOTOCOPY OF THE JUDGMENT DATED
                       21.12.2020 IN WPC NO 23461/2020 PASSED
                       BY THIS HON'BLE COURT

 EXHIBIT P3            PHOTOCOPY OF THE CERTIFICATE DATED
                       31.12.2020 ISSUED BY THE WELFARE FUND
                       INSPECTOR, KERALA TODDY WORKERS WELFARE
                       FUND BOARD, PALAKKAD

 EXHIBIT P4            PHOTOCOPY OF THE REQUEST DATED 5.1.2021
                       SUBMITTED BEFORE THE 3RD RESPONDENT

 EXHIBIT P5            PHOTOCOPY OF THE NOTICE DATED 04.02.2021
                       ISSUE BY THE 1ST RESPONDENT.

 EXHIBIT P6            PHOTOCOPY OF THE ORDER DATED 06.02.2021
                       PASSED BY THE 3RD RESPONDENT.

 EXHIBIT P7            PHOTOCOPY OF THE CLEARANCE CERTIFICATE
                       DATED 09.02.2021 ISSUED BY THE 3RD
                       RESPONDENT

 RESPONDENTS' EXHIBITS:

                            NIL
 

 
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