Kerala High Court
Dr. M.L. Ajithkumar vs State Of Kerala on 20 February, 2024
Author: Amit Rawal
Bench: Amit Rawal
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE AMIT RAWAL
&
THE HONOURABLE MRS. JUSTICE C.S. SUDHA
TUESDAY, THE 20TH DAY OF FEBRUARY 2024 / 1ST PHALGUNA, 1945
WP(C) NO. 22003 OF 2017
PETITIONER/S:
DR. M.L. AJITHKUMAR
PLAVILAMALEY PUTHEN BANGLOW,KAZHIVOOR P.O.,
KANJIRAMKULAM,THIRUVANANTHAPURAM DISTRICT,PIN-695526.
BY ADVS.
SRI.S.P.ARAVINDAKSHAN PILLAY
SRI.S.A.ANAND
SMT.L.ANNAPOORNA
SRI.K.A.BALAN
SRI.PETER JOSE CHRISTO
SMT.N.SANTHA
RESPONDENT/S:
1 STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM,PIN-695001.
2 EXCISE COMMISSIONER
EXCISE HEADQUARTERS,NANDAVANAM, VIKAS BHAVAN
P.O.,THIRUVANANTHAPURAM, PIN-695033.
3 DEPUTY COMMISSIONER OF EXCISE
EXCISE DIVISION OFFICE,FORT P.O., THIRUVANANTHAPURAM
695023.
4 CIRCLE INSPECTOR OF EXCISE
EXCISE CIRCLE OFFICE, NEYYATTINKARA,THIRUVANANTHAPURAM,
PIN-695121.
5 DRUGS CONTROLLER ISM
OFFICE OF THE DRUGS CONTROLLER,VANCHIYOOR P.O.,
THIRUVANANTHAPURAMPIN-695035.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON
20.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 22003 OF 2017
2
JUDGMENT
Petitioner is the proprietor of M/s Medigard
Pharmaceuticals Pvt. Ltd. at Thiruvananthapuram and holder of
a Degree of Bachelor of Ayurvedic Medicine and Surgery
(B.A.MS.) He is a registered medical practitioner in Ayurvedic
medice with registration No.6745 as per the certificate Ex.P1
also a licencee for manufacture for sale of Ayurvedic (including
Siddha) or Unani Drugs at his Pharmaceuticals from
30.11.2009 and has been granted a licence in Form 25-D under
the Drugs and Cosmetics Act, 1940 and the Drugs and
Cosmetics Rules, 1945 ie., licence No.58/25D/2009 dated
30.11.2009. An application for renewal of licence in Form 25-D
was submitted before the 5th respondent, Drugs Controller
along with the original licence and licence showing the
remittance of licence fee in time.
2. Petitioner is also a licencee in Form L2 under the
Medicinal and Toilet Preparations (Excise Duties) Act, 1955
and the Medicinal and Toilet Preparations (Excise Duties)
Rules, 1956 for the manufacture of medicinal and toilet
WP(C) NO. 22003 OF 2017
preparations containing alcohol, opium, Indian hemp and other
narcotic drugs and narcotics purchased at concessional rates
of duty or free of duty. The licence was granted by the
Assistant Excise Commissioner, (re-designated as Deputy
Excise Commissioner) Thiruvananthapuram on 4.7.2001.
However in 2014 an application was submitted to the Circle
Inspector of Excise along with the original licence and chalan
but forced to take out licence in Form SP VI under the Abkari
Act 1 of 1077 and Kerala Spirituous Preparations (Control)
Rules, 1969 by remittance of the fee of Rs.6250/- as evident
from Ext.P7 and P8. The contention of the petitioner is that he
is not legally bound to take a licence in Form SP VI under the
Abkari Act 1 of 1077 and the Kerala Spirituous Preparations
(Control) Rules, 1969 since he is a licencee in Form L-2.
3. Learned counsel appearing for the petitioner
submitted that the aforementioned prayer was made in the
year 2017 by laying challenge to the order Ext.P22 dated
17.5.2017. It is submitted that Ext.P22 order has been passed
by the Deputy Excise Commissioner whereby the application of
the petitioner for renewal of the licence was rejected. It is
WP(C) NO. 22003 OF 2017
submitted that the aforementioned Act has now been repealed
in view of 174 of the GST Act and excise duty is being charged.
The cause of action which existed at relevant point of time, no
longer exists. In this view of the matter, the writ petition is
ordered to be closed.
Sd/
AMIT RAWAL
JUDGE
Sd/-
sab C.S. SUDHA
JUDGE
WP(C) NO. 22003 OF 2017
APPENDIX OF WP(C) 22003/2017
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE DEGREE CERTIFICATE OF BACHELOR OF
AYURVEDIC MEDICINE & SURGERY (B.A.M.S) OBTAINED BY
THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED BY
THE TRAVANCORE-COCHIN COUNCIL OF INDIGENOUS
MEDICINE.
EXHIBIT P3 TRUE COPY OF THE LICENSE BEARING NO.58/25D/2009
DATED 30.11.2009 GRANTED BY THE DRUGS CONTROLLER
(ISM) AND LICENSING AUTHORITY.
EXHIBIT P4 TRUE COPY OF THE CERTIFICATE OF RENEWAL IN FORM 26-
D.
EXHIBIT P5 TRUE COPY OF THE LICENSE NUMBER 20/2001-2002 DATED
04.07.2001.
EXHIBIT P6 TRUE COPY OF THE CHALAN SHOWING THE REMITTANCE OF
LICENSE FEE OF RS.63/-.
EXHIBIT P7 TRUE COPY OF THE LICENSE IN FORM S.P.VI UNDER THE
ABKARI ACT 1 OF 1077 AND THE KERALA SPIRITUOUS
PREPARATIONS (CONTROL) RULES, 1969.
EXHIBIT P8 TRUE COPY OF THE CHALAN SHOWING THE REMITTANCE OF
THE FEE OF RS.6250/-.
EXHIBIT P9 TRUE COPY OF THE APPLICATION FOR FRESH LICENSE IN
FORM SPVI SUBMITTED BY THE PETITIONER WITHOUT ITS
ENCLOSURES.
EXHIBIT P10 TRUE COPY OF THE ORDER NO.XC5-26709/13 DATED
03.03.2014 OF THE 2ND RESPONDENT.
EXHIBIT P11 TRUE COPY OF THE ENGLISH TRANSLATION OF EXT.P10.
EXHIBIT P12 TRUE COPY OF THE REPLY DATED 31.03.2014 SUBMITTED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT P13 TRUE COPY OF THE ENGLISH TRANSLATION OF EXT.P12.
EXHIBIT P14 TRUE COPY OF THE CIRCULAR NO.XC5-14753/2000 DATED
16.06.2000 OF THE 2ND RESPONDENT.
WP(C) NO. 22003 OF 2017
EXHIBIT P15 TRUE COPY OF THE ORDER DATED 02.09.2008 IN W.P.
(C)NO.26479/2008-B OF THIS HON'BLE COURT.
EXHIBIT P16 TRUE COPY OF THE ORDER DATED 13.05.2014 IN W.P.
(C)NO.11615/2014-B OF THIS HON'BLE COURT.
EXHIBIT P17 TRUE COPY OF THE JUDGMENT DATED 2.11.15 IN W.P.
(C)NO.11615/2014 OF THIS HON'BLE COURT.
EXHIBIT P18 TRUE COPY OF THE APPLICATION DATED 29.03.2017
SUBMITTED BY THE PETITIONER THROUGH ONLINE FOR THE
RENEWAL OF LICENSE IN FORM L2.
EXHIBIT P19 TRUE COPY OF THE APPLICATION DATED 29.03.2017
SUBMITTED BY THE PETITIONER THROUGH ONLINE FOR THE
RENEWAL OF LICENSE IN SPVI. AND SPVII.
EXHIBIT P20 TRUE COPY OF THE APPLICATION DATED 31.03.2017
SUBMITTED BY THE PETITIONER THROUGH ONLINE FOR THE
RENEWAL OF LICENSE IN SP VII.
EXHIBIT P21 TRUE COPY OF THE ORDER DATED 12.04.2017 IN
W.A.NO.1618/2016 OF THIS HON'BLE COURT.
EXHIBIT P22 TRUE COPY OF THE ORDER NO.T2-8454/2013 DATED
17.05.2017 OF THE 3RD RESPONDENT.
EXHIBIT P23 TRUE COPY OF ENGLISH TRANSLATION OF EXT.P22.
EXHIBIT P24 TRUE COPY OF THE LETTER DO NO.K 11024/03/2013-DCC
(AYUSH) DATED 23.12.2016 ADDRESSED TO SRI.P.MARA
PANDIYAN, ADDITIONAL CHIEF SECRETARY TO GOVERNMENT.
EXHIBIT P25 TRUE COPY OF THE LETTER DO NO.K 11024/03/2013-DCC
(AYUSH) DATED 04.11.2016 ADDRESSED TO SRI.RISHIRAJ
SINGH, COMMISSIONER OF EXCISE.
