Kerala High Court
Binoy B.R vs State Of Kerala on 27 October, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
FRIDAY, THE 27TH DAY OF OCTOBER 2023 / 5TH KARTHIKA, 1945
WP(C) NO. 16508 OF 2023
PETITIONER:
BINOY B.R., AGED 47 YEARS, S/O.RANADEEPAN, B.SADANAM,
CHERTHALA SOUTH P.O, CHERTHALA, ALAPPUZHA DISTRICT,,
PIN - 688539
BY ADVS.
M.G.KARTHIKEYAN
NIREESH MATHEW
RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY THE SECRETARY,
DEPARTMENT OF EXCISE, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM,, PIN - 695001
2 THE EXCISE COMMISSIONER, COMMISSIONARATE OF EXCISE,
NANDAVANAM, VIKAS BHAVAN P.O, THIRUVANANTHAPURAM,,
PIN - 695033
3 THE DEPUTY COMMISSIONER OF EXCISE, EXCISE DIVISION
OFFICE, EXCISE COMPLEX, IRON BRIDGE P.O, ALAPPUZHA,,
PIN - 688011
4 THE EXCISE CIRCLE INSPECTOR, EXCISE CIRCLE OFFICE,
CHERTHALA, NEAR KALIKULAM WATER TANK, VARANAD P.O,
ALAPPUZHA DISTRICT,, PIN - 688539
5 THE DISTRICT COLLECTOR, ALAPPUZHA DISTRICT,
COLLECTORATE, CIVIL STATION, ALAPPUZHA - 688001
6 SOUMYA V.S., W/O.SHANKAR V.V, KUTTAMVEETIL, THIRUVIZHA,
CHERTHALA, SOUTH (PART), ALAPPUZHA,, PIN - 688539
7 PUSHPALATHA, W/O.KAMALASANAN, KONATTUCHIRAYIL,
THIRUVIZHA, CHERTHALA, SOUTH (PART), ALAPPUZHA,,
PIN - 688539
8 AMBILY, W/O.PRASANNAN, THEKKEVELI, THIRUVIZHA,
CHERTHALA SOUTH P.O, ALAPPUZHA,, PIN - 688539
WPC 16508/23
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9 AMMINI, C/O.ANANDAN, THEKKEVELIYIL, THIRUVIZHA,
CHERTHALA SOUTH P.O, ALAPPUZHA,, PIN - 688539
10 SHEELA P., W/O.DIVAKARAN, KANDATHIPARAMBIL,
THIRUVIZHA, CHERTHALA SOUTH P.O, ALAPPUZHA,,
PIN - 688539
BY ADVS.
T.B.REMANI
SRI.RAJEEV JYOTHISH GEORGE, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
I do not propose to indite a long judgment in this case because,
it is without any contest that the impugned order, namely Ext.P10,
has been issued by the Secretary (Taxes), even when the parties were
heard by the Joint Secretary (Taxes) almost two weeks earlier.
2. I, therefore, put it to the learned Government Pleader -
Sri.Rajeev Jyothish George, why Ext.P10 was issued by the Secretary,
while the hearing was conducted by the Joint Secretary; to which, he
did not have any cogent explanation, but submitted that, if this Court
is so inclined, the Secretary (Taxes) can hear the parties again and
issue a fresh order.
3. Smt.T.B.Ramani - learned counsel for respondents 6 to 10,
submitted that this Court had been earlier seized of this matter, as
evident from Ext.P7 judgment; and that Ext.P5 therein - namely
Ext.P6 - had been quashed. She submitted that it was, thereafter,
that the Government heard the parties and issued Ext.P10 order. She,
therefore, prayed that this Writ Petition be dismissed.
4. I am afraid that I cannot find favour with the afore
WPC 16508/23
submissions of Smt.T.B.Ramani because, even going by Ext.P7
judgment, the 1st respondent State of Kerala was directed to
reconsider the matter with notice to the petitioner and the party
respondents. Obviously, this concomitantly meant that the same
Authority should hear the parties and issue orders. However, in
contrast, it was the Joint Secretary who admittedly heard the parties,
with the Secretary finally issuing Ext.P10. This is impermissible under
the tenets of Administrative Law and this Court cannot, therefore,
grant approval to Ext.P10.
In the afore circumstances, I allow this Writ Petition, acceding
to the request of Sri.Rajeev Jyothish George - learned Government
Pleader, thus quashing Ext.P10; with a consequential direction to the
competent Authority of the 1st respondent - State of Kerala, to
reconsider Ext.P5 Revision, after affording the petitioner, as also the
party respondents, a fresh opportunity of being heard; thus
culminating in an appropriate order and necessary action thereon, as
expeditiously as is possible, but not later than two months from the
date of receipt of a copy of this judgment.
I make it clear that I am fixing the time frame short because of
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the litigations in the past and the lapse of time.
Needless to say, until such time as the afore exercise is
completed and the resultant order communicated to the parties, the
interim order granted by this Court on 24.05.2023 will continue to be
in operation.
Sd/-
RR DEVAN RAMACHANDRAN
JUDGE
WPC 16508/23
APPENDIX OF WP(C) 16508/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE PHOTOCOPY OF THE LICENSE OF TODDY
SHOP NO. 65 OF GROUP N. XII OF CHERTHALA
EXCISE RANGE FOR THE PERIOD 2020 TO 2023
EXTENDED UPTO 31-5-2023
Exhibit-P2 TRUE PHOTOCOPY OF THE JUDGMENT OF THE
LEARNED SINGLE JUDGE IN WP(C)NO.18551/2020
DATED 09.09.2020
Exhibit-P3 TRUE PHOTOCOPY OF THE JUDGMENT OF THE
LEARNED DIVISION BENCH OF THIS HON'BLE
COURT DATED 09.10.2020 IN WA.NO.1275/2020
Exhibit-P4 TRUE PHOTOCOPY OF THE ORDER NO.EXC/2323/
2020-XA7 DATED 02.02.2021 PASSED BY THE
EXCISE COMMISSIONER.
Exhibit-P5 TRUE PHOTOCOPY OF THE REVISION PETITION
ALONG WITH A STAY PETITION FILED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT DATED
05.02.2021.
Exhibit-P6 TRUE PHOTOCOPY OF THE ORDER, GO(RT)NO.
999/2022-TAXES DATED 29.12.2022 PASSED BY
THE UNDER SECRETARY OF 1ST RESPONDENT.
Exhibit-P7 TRUE COPY OF THE JUDGMENT DATED 22.02.2023
IN WP(C) NO.2168/2023 PASSED BY THIS
HON'BLE COURT.
Exhibit-P8 TRUE PHOTOCOPY OF THE HEARING NOTICE
NO.G1/29/2021/TD DATED 12.04.2023.
Exhibit-P9 TRUE COPY OF THE ARGUMENT NOTE DATED
24.04.2023 ALONG WITH COPY OF THE JUDGMENT
IN PAVITHRAN VS. LAISY SANTHOSH REPORTED
IN 2022(1) KLT 526
Exhibit-P10 TRUE PHOTOCOPY OF THE ORDER NO.GO(MS)NO.
309/2023/TAXES DATED 11.05.2023 PASSED BY
THE 1ST RESPONDENT.
Exhibit-P11 True photocopy of the license renewal
certificate extended in respect of toddy
shop No.65 till 31.07.2023, dated
28.03.2022.
Exhibit P12 TRUE PHOTOCOPY OF THE COMPLAINT DATED
10.05.2020 FILED BY THE RESPONDENTS 6 TO
10 BEFORE THE DISTRICT COLLECTOR,
ALAPPUZHA, THE DEPUTY COMMISSIONER OF
EXCISE AND ALSO BEFORE THE EXCISE MINISTER
