Kerala High Court
Hotel Neelambari Suites vs State Of Kerala on 31 August, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS
&
THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
Wednesday, the 31st day of August 2022 / 9th Bhadra, 1944
WA NO. 1325 OF 2022
AGAINST JUDGMENT DATED 03.08.2022 IN WP(C) 24892/2022 OF THIS COURT
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APPELLANT/PETITIONER:
M/S.HOTEL NEELAMBARI SUITES ,VILLANCHIRA, NERIAMANGALAM,
KOTHAMANGALAM, ERNAKULAM DISTRICT REPRESENTED BY ITS MANAGING
PARTNER, P.G.SUBRAMANIAN, AGED 61 YEARS, S/O.P.E.GANGADHARAN (LATE).
BY ADVS.M/S. M.G.KARTHIKEYAN & NIREESH MATHEW
RESPONDENTS/RESPONDENTS:
1. STATE OF KERALA, REP. BY SECRETARY, TAXES (A) DEPARTMENT, GOVT.
SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2. THE EXCISE COMMISSIONER, COMMISSIONERATE OF EXCISE, EXCISE HEAD
QUARTERS, NANDAVANAM, THIRUVANANTHAPURAM-695 033.
3. THE DEPUTY COMMISSIONER OF EXCISE, EXCISE DIVISION OFFICE,
KACHERIPADY, ERNAKULAM, PIN-682018.
4. THE CIRCLE INSPECTOR OF EXCISE, THANGALAM JUNCTION, KOTHAMANGALAM,
ERNAKULAM DISTRICT, PIN-686691.
BY SENIOR GOVERNMENT PLEADER
Prayer for interim relief in the Writ Appeal stating that in the
circumstances stated in the appeal memorandum, the High Court be pleased
to pass an order directing the respondents to refund or adjust the
proportionate license fee for the period from 25.03.2020 till 21.12.2020,
pending disposal of the above writ appeal.
This Writ Appeal coming on for admission on 31/08/2022 upon perusing
the appeal memorandum, the court on the same day passed the following:
P.T.O.
ALEXANDER THOMAS & SHOBA ANNAMMA EAPEN, JJ.
==================
W.A.No. 1325 of 2022
[Arising out of the impugned judgment dated 3.8.2022 in W.P.(C).No. 24892/2022]
==================
Dated this the 31st day of August, 2022
ORDER
Admit Writ Appeal.
The learned Senior Govt. Pleader takes notice for all the
respondents herein. Service complete.
The respondents herein will immediately furnish instructions to
the learned Government Pleader as to why refund or proportionate
adjustment of the licence fee paid for the financial year 2020-21 for
the period from 25.3.2020 upto 21.12.2020, in which period the
appellant could not operate due to Covid restrictions, shall not be
adjusted or refunded in the light of the dictum laid down by the Apex
Court in the decision in Chitra v. State of Kerala [2015 (3) KLT
95 (SC)] as well as in the light of the dictum laid down by the Division
Bench of this Court in the decisions as in Rajagopalan Nair v.
Asst. Commissioner of Excise [1989 (1) KLT 800] and
Jayadevan & Ors. v. Board of Revenue (Excise) & Ors. [1999
(1) KLJ 87 (DB)].
Since the short point involved in this appeal is only the aspect
mentioned herein above, both sides should be prepared for making
WA 1325/22 - : 2 :-
submissions to facilitate the final disposal of the main matter in the
appeal on the next posting date or immediately thereafter.
List the case on 26.9.2022.
H/O.
Sd/-
ALEXANDER THOMAS, JUDGE
Sd/-
SHOBA ANNAMMA EAPEN, JUDGE
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31-08-2022 /True Copy/ Assistant Registrar
