Thursday, 07, May, 2026
 
 
 
Expand O P Jindal Global University
 
  
  
 
 
 

Abdul Rahim M.S vs The Commissioner Of Excise
2021 Latest Caselaw 15851 Ker

Citation : 2021 Latest Caselaw 15851 Ker
Judgement Date : 30 July, 2021

Kerala High Court
Abdul Rahim M.S vs The Commissioner Of Excise on 30 July, 2021
               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 30TH DAY OF JULY 2021 / 8TH SRAVANA, 1943
                       WP(C) NO. 35506 OF 2018
PETITIONERS:

    1      ABDUL RAHIM M.S.
           AGED 56 YEARS
           S/O. SAYEED, KAITHAYIL HOUSE,
           MOOLAVATTOM P.O, KOTTAYAM 686026

    2      M/S.LISIE HOSPITAL PHARMACEUTICALS
           64/597A, LISIE HOSPITAL CAMPUS, ERNAKULAM 682 018
           REPRESENTED BY ITS DIRECTOR, FR. KUNJUMON THOMAS.

    3      SAJEEV MATHEW
           AGED 50 YEARS
           S/O. MATHEW, AKKARAPATTY HOUSE, S.N. PARK, POOTHOLE,
           THRISSUR DISTRICT - 680 004.

    4      N. SUGATHA RAO
           AGED 69 YEARS, S/O NANU CHANDRODAYAM,
           KILIKOLLOOR P.O., KOLLAM.

           BY ADVS.
           K.ABDUL JAWAD
           A.GRANCY JOSE


RESPONDENTS:

    1      THE COMMISSIONER OF EXCISE
           COMMISSIONERATE OF EXCISE, NANDAVANAM P.O,
           THIRUVANANTHAPURAM, PIN - 695033

    2      THE DEPUTY COMMISSIONER OF EXCISE
           THIRUVANANTHAPURAM - 695001.

    3      THE DEPUTY COMMISSIONER OF EXCISE
           KOTTAYAM - 686 002.

    4      THE DEPUTY COMMISSIONER OF EXCISE
           ERNAKULAM - 682 017.

    5      THE DEPUTY COMMISSIONER OF EXCISE
           THRISSUR - 680 001.
 WP(C).No.35506 OF 2018

                                   2


      6       THE DEPUTY COMMISSIONER OF EXCISE
              KOZHIKODE - 673 001.

      7       THE SUPERINTENDENT
              NARCOTIC CONTROL BUREAU,
              COCHIN SUB-ZONE, KOCHI - 682011.

      8       SONA SUNIL @ SONA FRANCIS
              PROPERTRESS, SABARI ENTERPRISES, 26/542 A, VIJAYAN
              NAIR ROAD, FRIENDS NAGAR, KONTHURUTHY,
              KOCHI - 682 013.

      9       RAJAN T.P.
              MANAGING PARTNER, CENTRAL DRUGS, DOOR NO. 18/597 B,
              THYCHERIL ARCADE, THAIKATTUKARA P.O., ALUVA,
              ERNAKULAM - 683 016.

     10       RAVINDRANATHRAO G.
              MANAGING PARTNER, E-MAX BIOGENICS, 17/1300, 2ND
              FLOOR, KMA BUILDING, PUTHIYARA ROAD,
              KOZHIKODE - 673 004.

     11       HAREESH GOPI
              PROPRIETOR, M/S. ARCHANA ASSOCIATES, TC 2/3054(14),
              KRA III, ARCHANA BUILDINGS,, KEDARAM NAGAR, PATTOM
              PALACE P.O., THIRUVANANTHAPURAM - 695 004.

     12       SHINE V.R.
              PROPRIETOR, PREETHY DRUG LINES, XV/165B, KALARICKAL,
              SAGARAM, SREERANGAM LANE, THIRUVANAKKARA, KOTTAYAM -
              686 001.

     13       DOC AND MED HEALTH CARE
              REPRESENTED BY ITS MANAGING DIRECTOR, XXI/436-C,
              HARVEY TOWER, CHALAKKUDY, THRISSUR - 680 307.

              BY ADVS.
              GOVERNMENT PLEADER
              SRI.A.S.DILEEP
              SRI.P.K.SAJEEVAN
              SMT.DAISY A.PHILIPOSE
              SMT.SUSEELA DILEEP
              SRI.T.K.AJITHKUMAR (VALATH)
              SRI.SUDEEP ARAVIND PANICKER
      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.35506 OF 2018

                                   3




                             JUDGMENT

Dated this the 30th day of July 2021

It is submitted by the learned counsel for the

petitioners that this writ petition has became

infructuous.

Therefore, this writ petition is dismissed as

infructuous.

Sd/-

GOPINATH P.

VPK JUDGE WP(C).No.35506 OF 2018

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE CIRCULAR NO.

EXC/3373/2017-XC4, DATED 22/02/2018, ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE JUDGMENT DATED 13.08.2018 IN W.P.(C) 14403/2018.

EXHIBIT P3 TRUE COPY OF THE CIRCULAR NO.

EXC/2048/2018/XC4, DATED 24/09/2018, ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE RENEWED LICENSE RELATING TO END OF THE 1ST PETITIONER.

EXHIBIT P5 TRUE COPY OF THE RENEWED LICENSE RELATING TO END OF THE 2ND PETITIONER.

EXHIBIT P6 TRUE COPY OF THE RENEWED LICENSE RELATING TO END OF THE 3R PETITIONER.

EXHIBIT P7 TRUE COPY OF THE RENEWED LICENSE RELATING TO END OF THE 4TH PETITIONER.

EXHIBIT P8 TRUE COPY OF THE DEALER'S LICENSE DTD.

27/06/2018, BY THE CONTROLLER OF DRUGS TO AN APPLICANT UNDER THE RIGHT TO INFORMATION ACT.

EXHIBIT P9 TRUE COPY OF THE ALLOTMENT ORDER DATED 03/09/2018, ISSUED BY DRUGS CONTROLLER.

EXHIBIT P9 TRUE COPY OF ALLOTMENT ORDER DATED 07/09/2018, ISSUED BY DRUGS CONTROLLER.

EXHIBIT P9 TRUE COPY OF ALLOTMENT ORDER DATED 19/09/2018, ISSUED BY DRUGS CONTROLLER.

EXHIBIT P9 TRUE COPY OF ALLOTMENT ORDER DATED 06/09/2018, ISSUED BY DRUGS CONTROLLER.

EXHIBIT P9 TRUE COPY OF THE BILL INVOICE NO. 559, EVIDENCING SALE BY 12TH RESPONDENT. WP(C).No.35506 OF 2018

EXHIBIT P9 TRUE COPY OF THE BILL INVOICE NO. 588, EVIDENCING SALE BY 12TH RESPONDENT.

EXHIBIT P9 TRUE COPY OF THE BILL INVOICE NO. 606, EVIDENCING SALE BY 12TH RESPONDENT.

EXHIBIT P10 TRUE COPY OF THE COMPLAINT DATED 05/10/2018, SUBMITTED BY THE 2ND PETITIONER, BEFORE THE 1ST RESPONDENT. EXHIBIT P11 TRUE COPY OF THE COMPLAINT DATED 8/20/2018, SUBMITTED BY THE 1ST PETITIONER, BEFORE THE 7TH RESPONDENT.

EXHIBIT P12 TRUE COPY OF THE COMPLAINT DATED 10/10/2018, PREFERRED BY THE 3RD PETITIONER, BEFORE THE DIRECTORATE OF REVENUE INTELLIGENCE.

EXHIBIT P13 TRUE COPY OF THE REPLY DATED 15/10/2018, BY THE DIRECTORATE OF REVENUE INTELLIGENCE.

EXHIBIT P14 TRUE COPY OF THE COMPLAINT DATED 26/10/2018 SUBMITTED BY THE 3RD PETITIONER BEFORE THE 1ST RESPONDENT.

 
Download the LatestLaws.com Mobile App
 
 
Latestlaws Newsletter
 

Publish Your Article

 

Campus Ambassador

 

Media Partner

 

Campus Buzz

 

LatestLaws Guest Court Correspondent

LatestLaws Guest Court Correspondent Apply Now!
 

LatestLaws.com presents: Lexidem Offline Internship Program, 2026

 

LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!

 
 

LatestLaws Partner Event : IJJ

 

LatestLaws Partner Event : Smt. Nirmala Devi Bam Memorial International Moot Court Competition

 
 
Latestlaws Newsletter