Kerala High Court
Joseph.N.V vs Kerala State Beverages (M And M) ... on 18 November, 2024
1
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 18TH DAY OF NOVEMBER 2024 / 27TH KARTHIKA, 1946
WP(C) NO. 21217 OF 2018
PETITIONERS:
1 SANTHOSH.P.C., AGED 52 YEARS,
S/O.N.K.CHAKRAPANI, PUTHUKKARASSERIYIL HOUSE,
ASRAMAM WARD, AVALOOKUNNU.P.O., ALAPPUZHA DISTRICT.
2 DEVADAS K.D. S/O.K.S. DIVAKARAN,
KOONAMPURAKKAL HOUSE, VADAKKAL, ALAPPUZHA DISTRICT.
3 JOHNY JOSEPH, S/O.JOSEPH, METHARUTHADIKKAL,
KALATH WARD, AVALOOKKUNNU.P.O., ALAPPUZHA DISTRICT.
4 SANILKUMAR M.P., S/O.PAVITHRAN,
VETTAIKKAL HOUSE, THIRUVAMBADI.P.O.,
KUTHIRAPPANTHI, ALAPPUZHA DISTRICT.
BY ADVS.
SRI.S.SANAL KUMAR
SMT.BHAVANA VELAYUDHAN
SMT.T.J.SEEMA
SRI.K.Y.SUDHEENDRAN
RESPONDENTS:
1 THE KERALA STATE BEVARAGES (MANUFACTORING & MARKETING)
CORPORATION LTD., (MANUFACTORING & MARKETING)
CORPORATION LTD., BEVCO TOWER, VIKAS BHAVAN.P.O.,
PALAYAM, THIRUVANANTHAPURAM - 695 033, REPRESENTED BY
ITS MANAGING DIRECTOR.
2 THE WAREHOUSE MANAGER, KOMMADY,
ALAPPUZHA DISTRICT - 688 007.
2
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
BY ADV SRI.NAVEEN.T., STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.11.2024,
ALONG WITH WP(C).11777/2021, 22806/2019 AND CONNECTED CASES, THE
COURT ON 18.11.2024 DELIVERED THE FOLLOWING:
3
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 18TH DAY OF NOVEMBER 2024 / 27TH KARTHIKA, 1946
WP(C) NO. 11777 OF 2021
PETITIONER:
P. C. SATHEESHKUMAR, AGED 60 YEARS,
S/O. CHANDRASEKHARAN PILLAI (LATE), ABKARI WORKER - C1
(RETIRED), RESIDING AT 'RADHALAYAM', THURUTH,
ALUVA, PIN - 683 101.
BY ADVS.
C.S.AJITH PRAKASH
T.K.DEVARAJAN
PAUL C THOMAS
M.B.SOORI
NIDHIN RAJ VETTIKKADAN
HAARIS MOOSA
NIKHITA ANN REBELLO
RESPONDENTS:
1 KERALA STATE BEVERAGES (MANUFACTURING AND MARKETING)
CORPORATION LTD., REPRESENTED BY ITS MANAGING DIRECTOR,
BEVCO TOWER, VIKAS BHAVAN P.O., PALAYAM,
THIRUVANANTHAPURAM - 695 033.
2 THE MANAGING DIRECTOR, KERALA STATE BEVERAGES
(MANUFACTURING AND MARKETING) CORPORATION LTD.
BEVCO TOWER, VIKAS BHAVAN P. O., PALAYAM,
THIRUVANANTHAPURAM - 695 033.
3 INTERNAL AUDITOR, KERALA STATE BEVERAGES
(MANUFACTURING AND MARKETING) CORPORATION LTD.,
BEVCO TOWER, VIKAS BHAVAN P. O., PALAYAM,
THIRUVANANTHAPURAM - 695 033.
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4 CHIEF WELFARE FUND INSPECTOR, KERALA ABKARI WORKERS
WELFARE FUND BOARD, P. H. ROAD, CHALAI BAZAAR, CHALAI,
THIRUVANANTHAPURAM - 695 036.
BY ADV SRI.NAVEEN.T., STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.11.2024,
ALONG WITH WP(C).21217/2018 AND CONNECTED CASES, THE COURT ON
18.11.2024 DELIVERED THE FOLLOWING:
5
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 18TH DAY OF NOVEMBER 2024 / 27TH KARTHIKA, 1946
WP(C) NO. 22806 OF 2019
PETITIONERS:
1 RAMACHANDRAN NAIR K.N., AGED 56 YEARS,
S/O.NARAYANA PANICKER, KUMARI BHAVAN, URULIKUNNAM,
POOVARAMIPZ, KOTTAYAM DISTRICT-676 577.
2 BINOJKUMAR B., AGED 40 YEARS,
S/O.N. BALAN PILLAI, SREEKRISHNA VILASOM,
KANAKAPPALAM P.O, ERUMELI-686 509.
3 RAMESH P.R, AGED 32 YEARS.
S/O. P.N. RAVEENDRAN, PALOLIL HOUSE,
PUNCHAVAYAL P.O, PIN-686 513.
4 SMIJUMON JOSEPH, AGED 40 YEARS,
S/O. V.C. JOSEPH, VETTIKKATTY HOUSE,
R.P.C.P.O, MUNDAKKAYAM-686 513.
5 KURIACHAN JOSEPH, AGED 46 YEARS,
S/O. P.J. JOSEPH, CHIRAYIL PARAMBIL HOUSE,
ANAKKALLU P.O, VILLANI-686 508.
6 BINU THOMAS, AGED 45 YEARS,
S/O. THOMAS V.T, AMMATHIKALAYIL,
KULATHUPALAM, KUMALI P.O-686 509.
7 SIJOMON P., AGED 40 YEARS,
S/O. P.U. JOSEPH, PUTHENPURACKAL,
VALLAKKADAVU P.O, IDUKKI-685 533.
8 SIBIN MATHEW, AGED 33 YEARS,
S/O. MATHEWKUTTY, KOTTARATHIL HOUSE,
THIDANADU P.O., PIN-686 123.
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9 CHANDRAN MOHAN C.A., AGED 40 YEARS
S/O. AYYADURAJ, VELAPPANIVAS, PAMPANAR P.O,
PEERUMEDU, PIN-685 531.
10 ROY SEBASTIAN, AGED 59 YEARS,
S/O. DEVASIA, KOZHIKKOTTU HOUSE,
ATTAPPALLAM P.O., KUMALI, PIN-685 509.
11 BABU JOSEPH, AGED 58 YEARS,
S/O. P.T. JOSEPH, PULLUKKATTU HOUSE,
KUMALI P.O., PIN-685 509.
12 JOSEPH MATHEW, AGED 53 YEARS,
S/O. MATHEW, MUNNAMPARAMBIL HOUSE,
PULIKKALLU P.O, MANIMALA, KOTTAYAM,
PIN-686 543.
BY ADVS.
T.O.XAVIER
SMT.V.SETHUKUTTY AMMA
RESPONDENTS:
1 KERALA STATE BEVERAGES (M AND M) CORPORATION LTD.,
BEVCO TOWER, PALAYAM, VIKAS BHAVAN P.O.,
THIRUVANANTHAPURAM-695 033, REPRESENTED BY THE
MANAGING DIRECTOR.
2 KERALA STATE BEVERAGE (M AND M) CORPORATION LTD.,
BEVCO TOWER, PALAYAM, VIKAS BHAVAN P.O,
THIRUVANANTHAPURAM-695 033, REPRESENTED BY THE
INTERNAL AUDITOR.
3 KERALA STATE BEVERAGE (M AND M) CORPORATION LTD.
SACRED HEART MOUNT P.O, KOTTAYAM-686 006,
REPRESENTED BY THE MANAGER.
4 C.R. RATHEESH, SHOP IN CHARGE, KERALA STATE BEVERAGE
(M AND M) CORPORATION LTD, F1-5009, MUNDAKKAYAM P.O,
KOTTAYAM-686 513.
5 KERALA STATE BEVERAGE (M AND M) CORPORATION LTD.,
BEVCO TOWER, PALAYAM, VIKAS BHAVAN P.O,
7
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and conn.cases 2024:KER:85675
THIRUVANANTHAPURAM-695 033, REPRESENTED BY THE
FINANCE MANAGER.
6 KERALA STATE BEVERAGE (M AND M) CORPORATION LTD.,
DISTRICT AUDIT TEAM AYARKUNNAM, KOTTAYAM-686 006,
REPRESENTED BY ASST. MANAGER.
7 GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-
695 001, REPRESENTED BY THE CHIEF SECRETARY.
BY SRI.NAVEEN.T., STANDING COUNSEL
BY SRI.SONY K.B., GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.11.2024,
ALONG WITH WP(C).21217/2018 AND CONNECTED CASES, THE COURT ON
18.11.2024 DELIVERED THE FOLLOWING:
8
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 18TH DAY OF NOVEMBER 2024 / 27TH KARTHIKA, 1946
WP(C) NO. 30525 OF 2021
PETITIONERS:
1 ANNAMMA JOSEPH, AGED 52 YEARS,
D/O.K.V.XAVIER, CHIRAPPARAMBIL HOUSE,
AARATTUVAZHI WARD, ALAPPUZHA.
2 K.D.DEVADAS, S/O.K.S.DIVAKARAN, KOONAMPURAKKAL,
VADAKKAL P.O., ALAPPUZHA-3.
3 SANTHOSH P.C., S/O.N.K.CHAKRAPANI,
PUTHUKKARASSERY, ASRAMAM WARD,
AVALOOKUNNU P.O., ALAPPUZHA- 688 006.
4 BINNU P., S/O.PANKAJAKSHAN, KAITHATHIL,
SOUTH ARYAD, ALAPPUZHA-688 006.
5 SANIL KUMAR M.P., S/O.PAVITHRAN, VETTAKKAL HOUSE,
GURUMANTHIRAM WARD, THIRUVAMPADI P.O., ALAPPUZHA.
6 SUNEESH N NAIR., SANEESHBHAVAN, AVANEESWARAM P.O.,
KAMUKUMCHERY, KOLLAM-691 508.
BY ADVS.
DEEPU THANKAN
UMMUL FIDA
R.RAJANANDINI MENON
SHAHNAS K.P
LAKSHMI SREEDHAR
RESPONDENTS:
1 KERALA STATE BEVERAGES (MANUFACTURING AND MARKETING)
CORPORATION, BEVCO TOWER, VIKASBHAVAN, PALAYAM,
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THIRUVANANTHAPURAM 695 033, REP.BY ITS MANAGING DIRECTOR
.2 REGIONAL MANAGER, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD., SACRED HEART MOUNT, KOTTAYAM-686 006.
3 INTERNAL AUDITOR, DISTRICT AUDIT TEAM, KERALA STATE
BEVERAGES (M AND M) CORPORATION LTD., WAREHOUSE,
PERUMBAVOOR, KOTTAYAM-686 006.
BY ADV SRI.NAVEEN.T., STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.11.2024,
ALONG WITH WP(C).21217/2018 AND CONNECTED CASES, THE COURT ON
18.11.2024 DELIVERED THE FOLLOWING:
10
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 18TH DAY OF NOVEMBER 2024 / 27TH KARTHIKA, 1946
WP(C) NO. 36266 OF 2023
PETITIONER:
M.J.JOSEPH., AGED 62 YEARS,
S/O.JOSEPH JOSEPH, MAROTTIMOOTIL, KURUMPANADOM P.O.,
CHANGANACHERRY, KOTTAYAM, PIN - 686536.
BY ADVS.
T.O.XAVIER
V.SETHUKUTTY AMMA
RESPONDENTS:
1 KERALA STATE BEVERAGES (M&M) CORPORATION LTD.,
BEVCO TOWER, PALAYAM, VIKAS BHAVAN P.O.,
THIRUVANANTHAPURAM, REPRESENTED BY THE MANAGING
DIRECTOR, PIN - 695033.
2 THE DISTRICT AUDIT TEAM AYARKUNNAM
KERALA STATE BEVERAGE (M&M) CORPORATION LTD.,
SACRED HEAR MOUNT P.O., KOTTAYAM, REPRESENTED
BY REGIONAL MANAGER, PIN - 686006.
3 THE REGIONAL MANAGER,
KERALA STATE BEVERAGE (M&M) CORPORATION LTD.,
SACRED HEART MOUNT PO, KOTTAYAM, PIN - 686006.
4 GOVERNMENT OF KERALA,
REPRESENTED BY THE CHIEF SECRETARY,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001.
BY SRI.SONY K.B., GOVERNMENT PLEADER
BY SRI.NAVEEN T., STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.11.2024,
ALONG WITH WP(C).21217/2018 AND CONNECTED CASES, THE COURT ON
18.11.2024 DELIVERED THE FOLLOWING:
11
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 18TH DAY OF NOVEMBER 2024 / 27TH KARTHIKA, 1946
WP(C) NO. 32713 OF 2019
PETITIONER:
SHINE T.N., AGED 41 YEARS,
S/O. T. N. NATARAJAN, TATTAMPARAMBIL HOUSE,
MARIYAPPILLY P. O., KOTTAYAM - 686 013.
BY ADVS.
DEEPU THANKAN
SMT.UMMUL FIDA
SMT.LAKSHMI SREEDHAR
RESPONDENTS:
1 KERALA STATE BEVERAGES (M AND M) CORPORATION LTD.,
BEVCO TOWER, VIKASBHAVAN, PALAYAM, THIRUVANANTHAPURAM -
695 033., REP. BY ITS MANAGING DIRECTOR.
2 REGIONAL MANAGER, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD., SACRED HEART MOUNT,
KOTTAYAM - 686 006.
3 INTERNAL AUDITOR, DISTRICT AUDIT TEAM, KERALA STATE
BEVERAGES (M AND M) CORPORATION LTD., WAREHOUSE,
PERUMBAVOOR, KOTTAYAM DISTRICT - 686 006.
BY ADV SRI.NAVEEN.T., STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.11.2024,
ALONG WITH WP(C).21217/2018 AND CONNECTED CASES, THE COURT ON
18.11.2024 DELIVERED THE FOLLOWING:
12
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 18TH DAY OF NOVEMBER 2024 / 27TH KARTHIKA, 1946
WP(C) NO. 32987 OF 2019
PETITIONER:
P.C.SATHEESH KUMAR, AGED 59 YEARS,
S/O. CHANDRASEKHARAN PILLAI (LATE), ABKARI WORKER C1,
FL 1-7007, PUTHIYAKAVU,THRIPUNITHURA, PIN-682 305,
RESIDING AT "RADHALAYAM", THURUTH, ALUVA P.O.,
PIN-683 101.
BY ADVS.
C.S.AJITH PRAKASH
SRI.T.K.DEVARAJAN
SMT.T.N.SREEKALA
SRI.FRANKLIN ARACKAL
SRI.M.B.SOORI
RESPONDENTS:
1 KERALA STATE BEVERAGES (M AND M) CORPORATION LTD.,
REPRESENTED BY ITS MANAGING DIRECTOR, BEVCO TOWER, VIKAS
BHAVAN P.O., PALAYAM, THIRUVANANTHAPURAM, PIN-695 033.
2 MANAGING DIRECTOR, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD, BEVCO TOWER, VIKAS BHAVAN.P.O.,
PALAYAM, THIRUVANANTHAPURAM, PIN-695 033.
3 THE REGIONAL MANAGER, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD, RMC-2, POONITHURA P.O.,
TRIPUNITHURA, PIN-682 038.
4 INTERNAL AUDITOR, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD, BEVCO TOWER, VIKAS BHAVAN.P.O.,
PALAYAM, THIRUVANANTHAPURAM, PIN-695 033.
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5 WAREHOUSE MANAGER, DISTRICT AUDIT TEAM,
THRIPUNITHURA, PIN-683 101.
6 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO THE
GOVERNMENT OF KERALA, TAXES (G) DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM-695001.
BY SRI.NAVEEN.T., STANDING COUNSEL
BY SRI.JUSTIN JACOB, SENIOR GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.11.2024,
ALONG WITH WP(C).21217/2018 AND CONNECTED CASES, THE COURT ON
18.11.2024 DELIVERED THE FOLLOWING:
14
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 18TH DAY OF NOVEMBER 2024 / 27TH KARTHIKA, 1946
WP(C) NO. 33047 OF 2019
PETITIONERS:
1 JOSEPH.N.V., AGED 57 YEARS,
S/O.VARGHESE CHACKO, NADUVILA KANNANCHIRA HOUSE,
ERANUCHIRA P.O., PIN - 686 539, THATTAKKADU,
KOTTAYAM.
2 M.J. JOSEPH, AGED 59 YEARS,
S/O.JOSEPH JOSEPH, MAROTTIMOOTIL, KURUMPANADOM P.O.,
CHANGANACHERRY, KOTTAYAM DISTRICT, PIN - 686 536.
3 M.J. PHILIP, AGED 60 YEARS,
S/O.JOSEPH, MATHOOR HOUSE, ERANUCHIRA P.O.,
THOTTAKKADU, KOTTAYAM, PIN - 686 539.
4 SHAJI THOMAS, AGED 53 YEARS,
S/O.THOMAS, KALAYAMKANDAM MATTOM, KURUMPANADOM P.O.,
CHANGANACHERRY, KOTTAYAM DISTRICT, PIN - 686 536.
5 RAJU ANTONY, AGED 54 YEARS,
S/O. P.T. ANTONY, PUNNATHUR HOUSE, THURUTHY P.O.,
CHANGANACHERRY, KOTTAYAM DISTRICT, PIN - 686 535.
BY ADVS.
T.O.XAVIER
SMT.V.SETHUKUTTY AMMA
RESPONDENTS:
1 KERALA STATE BEVERAGES (M AND M) CORPORATION LTD.,
BRVCO TOWER, PALAYAM, VIKAS BHAVAN P.O.,
THIRUVANANTHAPURAM - 695 033, REPRESENTED BY
THE MANAGING DIRECTOR.
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2 KERALA STATE BEVERAGE (M AND M) CORPORATION LTD.,
DISTRICT AUDIT TEAM AYARKUNNAM, SACRED HEART MOUNT P.O.,
KOTTAYAM - 686 006, REPRESENTED BY MANAGER.
3 KERALA STATE BEVERAGE (M AND M) CORPORATION LTD.,
SACRED HEART MOUNT P.O., KOTTAYAM - 686 006,
REPRESENTED BY REGIONAL MANAGER.
4 GOVERNMENT OF KERALA,
SECRETARIAT, THIRUVANANTHAPURAM - 695 001,
REPRESENTED BY THE CHIEF SECRETARY.
5 (THE SUPERINTENDENT OF POLICE,
KOTTAYAM - 686 006, KOTTAYAM DISTRICT)
(IS DELETED FROM THE PARTY ARRAY AS PER ORDER DATED
19.12.2019 IN I.A.NO.1/2019.)
BY SRI.JUSTIN JACOB, SENIOR GOVERNMENT PLEADER
BY SRI.NAVEEN.T., STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.11.2024,
ALONG WITH WP(C).21217/2018 AND CONNECTED CASES, THE COURT ON
18.11.2024 DELIVERED THE FOLLOWING:
16
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 18TH DAY OF NOVEMBER 2024 / 27TH KARTHIKA, 1946
WP(C) NO.33573 OF 2019
PETITIONERS:
1 SAJEEV. T., AGED 52 YEARS,
S/O.THANKAPPAN (LATE), ABKARI WORKER C1, FL 1-2003,
ASRAMAM, KOLLAM, PIN - 691 002, RESIDING AT 'ADWAIDAM',
KULANGARA VEEDU, ASRAMAM NAGAR, 146-A, ASRAMAM,
KOLLAM, PIN - 691 002.
2 AMBUJAKSHANAN S., AGED 54 YEARS,
S/O. SREEDHARAN K. (LATE), ABKARI WORKER C1,
FL 1-3005, KULANADA, PATHANAMTHITTA, PIN - 689 503,
RESIDING AT SANTHOSH BHAVANAM, PANAYIL P. O.,
NOORANAD, ALAPUZHA, PIN - 690 504.
3 AJOY P.J., AGED 35 YEARS
S/O. P. O. JOY (LATE), ABKARI WORKER C2, FL 1-3010,
PERINAD, PATHANAMTHITTA, PIN - 689 711, RESIDING AT
PARAPPANOOR HOUSE, VAYALA NORTH, NARIYAPURAM P. O.,
PATHANAMTHITTA, PIN - 689 513.
BY ADVS.
T.N.SREEKALA
SRI.T.K.DEVARAJAN
SRI.C.S.AJITH PRAKASH
SRI.FRANKLIN ARACKAL
SRI.M.B.SOORI
KUM.NEETHU SOMAN
SHRI.BABU M.
RESPONDENTS:
1 KERALA STATE BEVERAGES (M AND M) CORPORATION LTD.,
REPRESENTED BY ITS MANAGING DIRECTOR, BEVCO TOWER,
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VIKAS BHAVAN P.O., PALAYAM, THIRUVANANTHAPURAM,
PIN - 695 033.
2 MANAGING DIRECTOR, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD., BEVCO TOWER, VIKAS BHAVAN P. O.,
PALAYAM, THIRUVANANTHAPURAM, PIN - 695 033.
3 INTERNAL AUDITOR, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD., BEVCO TOWER, VIKAS BHAVAN P. O.,
PALAYAM, THIRUVANANTHAPURAM, PIN - 695 033.
4 REGIONAL MANAGER, REGIONAL OFFICE, SOUTH I, KERALA STATE
BEVERAGES (M AND M) CORPORATION LTD., BEVCO TOWER,
VIKAS BHAVAN P. O., PALAYAM, THIRUVANANTHAPURAM,
PIN - 695 033.
5 REGIONAL MANAGER, SOUTH 2, KERALA STATE BEVERAGES
(M AND M) CORPORATION LTD., PULIKEEZHU,
VALANJAVATTOM P. O., THIRUVALLA, PIN - 683 104.
6 WAREHOUSE MANAGER, PRUNADU, PATHANAMTHITTA,
PIN - 689 711.
7 WAREHOUSE MANAGER, ASRAMAM, KOLLAM, PIN - 691 002.
8 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO THE
GOVERNMENT OF KERALA, TAXES (G) DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
BY SRI.JUSTIN JACOB, SENIOR GOVERNMENT PLEADER
BY SRI.NAVEEN.T., STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.11.2024,
ALONG WITH WP(C).21217/2018 AND CONNECTED CASES, THE COURT ON
18.11.2024 DELIVERED THE FOLLOWING:
18
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 18TH DAY OF NOVEMBER 2024 / 27TH KARTHIKA, 1946
WP(C) NO. 34429 OF 2019
PETITIONERS:
1 M.V.ELDHO, AGED 47 YEARS,
S/O. M.P.VARKEY, ABKARI WORKER C3, FL 1-7005,
GANDHINAGAR, KADAVANTHRA, 682 020, RESIDING AT
MALPPAN HOUSE, THURUTHISSERY, MEKKAD P.O.,
PIN-683 589.
2 K.K. SHAJIMON, AGED 50 YEARS,
S/O. I.N. KUMARAN, ABKARI WORKER C3, FL 1-7005,
GANDHINAGAR, KADAVANTHARA 682 020, RESIDING AT
KOLAITHUNDY HOUSE, THAMMANAM P.O. KUTHAPADY,
COCHIN - 32.
3 M.S.XAVIER SHYAM, AGED 39 YEARS,
S/O. M.X SEBASTIAN, ABKARI WORKER C3, FL 1-7005,
GANDHINAGAR, KADAVANTHARA, PIN-682 020, RESIDING AT
MOOTHEDATH HOUSE, OCHANTHURUTH P.O. SCHOOLMUTTAM,
VYPIN, ERNAKULAM-682 508.
BY ADVS.
C.S.AJITH PRAKASH
T.K.DEVARAJAN
T.N.SREEKALA
FRANKLIN ARACKAL
M.B.SOORI
RESPONDENTS:
1 KERALA STATE BEVERAGES (M AND M) CORPORATION LTD.,
REPRESENTED BY ITS MANAGING DIRECTOR, BEVCO TOWER, VIKAS
BHAVAN P.O.PALAYAM, THIRUVANANTHAPURAM 695 033.
19
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
2 MANAGING DIRECTOR, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD.,BEVCO TOWER, VIKAS BHAVAN P.O.,
PALAYAM, THIRUVANANTHAPURAM-695 033.
3 INTERNAL AUDITOR, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD.,BEVCO TOWER, VIKAS BHAVAN P.O.,
PALAYAM, THIRUVANANTHAPURAM- 695 033.
4 THE REGIONAL MANAGER, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD., RMC 2, POONITHURA P.O.,
TRIPUNITHURA-682 038.
5 WAREHOSUE MANAGER, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD., ALUVA.
6 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO THE
GOVERNMENT OF KERALA, TAXES (G) DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM-695 001.
BY SRI.JUSTIN JACOB, SENIOR GOVERNMENT PLEADER
BY SRI.NAVEEN.T, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.11.2024,
ALONG WITH WP(C).21217/2018 AND CONNECTED CASES, THE COURT ON
18.11.2024 DELIVERED THE FOLLOWING:
20
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 18TH DAY OF NOVEMBER 2024 / 27TH KARTHIKA, 1946
WP(C) NO. 35561 OF 2019
PETITIONERS:
1 A.V.PRASAD, AGED 44 YEARS, ABKARI WORKER,
S/O VIJAYAN A.K., ARAYAMPARAMBIL HOUSE,
KATTAKULAM, MADAVAN P.O., ERIYAL - 680 666.
2 P.K. THAMPI, ABKARI WORKER, S/O. P.P. KRISHNAN,
POOVATHUMKADAVIL HOUSE, KAITHARAM P.O.,
NORTH PARAVOOR - 682 513.
3 UDHATHDEVOOSE V.J., ABKARI WORKER,
VALIYAPARAMBIL HOUSE, THURUTHIPURAM P.O.,
PUTHANVELIKKARA - 680 667.
4 KANNAN T.D., ABKARI WORKER, S/O. DIVAKARAN NAIR,
THARAYIL HOUSE, CHERIYAPPALLAN THURUTH,
NORTH PARAVOOR - 682 513.
5 SAROJINI, W/O. LATE DIVAKARAN NAIR, AGED 83 YEARS,
RESIDING AT THARAYIL HOUSE 10/230, CHERIYA
PALLATHURUTHU, NORTH PARAVOOR, ERNAKULAM-683513
(ADDL.R5 IS IMPLEADED AS PER ORDER IN I.A.NO.1/2024
DATED 13.11.2024)
BY ADVS.
C.S.AJITH PRAKASH
SRI.T.K.DEVARAJAN
SMT.T.N.SREEKALA
SRI.FRANKLIN ARACKAL
SRI.PAUL C THOMAS
SHRI.BABU M.
ANCY THANKACHAN
NIDHIN RAJ VETTIKKADAN
AKASH JOSHI
21
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
RESPONDENTS:
1 KERALA STATE BEVERAGES (M AND M) CORPORATION LTD.,
REPRESENTED BY ITS MANAGING DIRECTOR, BEVCO TOWER,
VIKAS BHAVAN P.O., PALAYAM, THIRUVANANTHAPURAM.
2 MANAGING DIRECTOR, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD., BEVCO TOWER, VIKAS BHAVAN P.O.,
PALAYAM, THIRUVANANTHAPURAM.
3 INTERNAL AUDITOR, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD., BEVCO TOWER, VIKAS BHAVAN P.O.,
PALAYAM, THIRUVANANTHAPURAM, PIN -6 95 033.
4 THE REGIONAL MANAGER, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD., RMC 2, POONITHURA P.O.,
TRIPUPNITHURA, PIN - 682 038.
5 WAREHOUSE MANAGER, KERALA STATE BEVERAGES (M AND M)
CORPORATION LTD., ALUVA.
6 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO THE
GOVERNMENT OF KERALA, TAXES (G) DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM- 695 001.
BY SRI. T.NAVEEN, STANDING COUNSEL
BY SRI.JUSTIN JACOB, SENIOR GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.11.2024,
ALONG WITH WP(C).21217/2018 AND CONNECTED CASES, THE COURT ON
18.11.2024 DELIVERED THE FOLLOWING:
22
WP(C) No.21217 of 2018
and conn.cases 2024:KER:85675
"C.R."
JUDGMENT
[WP(C) Nos.21217/2018, 11777/2021, 22806/2019, 30525/2021,
36266/2023, 32713/2019, 32987/2019, 33047/2019, 33573/2019,
34429/2019 and 35561/2019]
These writ petitions have been filed by the employees of
the Kerala State Beverages (Manufacturing and Marketing)
Corporation Limited (for short, the "respondent Corporation"),
challenging certain circulars issued by the Managing Director of
the respondent Corporation as well as the steps taken on that
basis.
2. The facts as culled out from W.P(C) No.32713 of 2019
are as under:
The petitioner was working as an abkari worker
(Salesman) in an outlet of the respondent Corporation at
Changanassery. He contends that he joined duty at the
Changanassery outlet during the month of August, 2018 as a
prelude for the Onam season sales. He points out that Ext.P4
and conn.cases 2024:KER:85675
complaint was presented to the Warehouse Manager, Kottayam,
pointing out certain discrepancies in the stock. He further
alleges that by Ext.P5 notice dated 08.05.2019, the respondent
Corporation has arrived at a shortage in stock in the afore shop,
and by Ext.P6 dated 01.06.2019, a liability of Rs.53,21,973/- is
sought to be demanded from the petitioner as well as all others
who were working in the afore shop. Ext.P6 also reveals that
the Warehouse Manager was also directed to satisfy certain
amounts. The petitioner points out that pursuant to the
directions issued by this Court in a writ petition filed by certain
other noticees in Ext.P6, this Court directed the Managing
Director of the respondent Corporation to have an adjudication,
and thereafter, Ext.P7 has been issued rejecting the
explanations offered. The petitioner also urges that he was not
heard while issuing Ext.P10. The petitioner further states in this
writ petition that the proceedings as above have been taken
purely on the basis of Exts.P1 to P3 circulars issued by the
Managing Director of the respondent Corporation.
and conn.cases 2024:KER:85675
3. It is challenging the proceedings initiated as above, as
well as the circulars issued by the Managing Director of the
respondent Corporation, on the basis of which the proceedings
have been taken, that the petitioners have filed the captioned
writ petition.
4. A counter affidavit dated 14.11.2022 is filed by the
respondent Corporation seeking to justify the steps taken as
above.
5. I have heard Sri.Deepu Thankan, Sri.C.S.Ajith Prakash,
Smt.V.Sethukutty Amma and Smt.Bhavana Velayudhan for the
respective petitioners as also Sri.T.Naveen, the learned
Standing Counsel for the respondent Corporation.
6. Sri.Deepu Thankan, the learned counsel would contend
that:
i. The services of the workers under the respondent
Corporation are to be governed by the Kerala State
Beverages (M&M) Corporation Limited Employees
Service Rules, 1986 (for short, the "Service Rules")
and conn.cases 2024:KER:85675
framed by the said Corporation. He refers to various
provisions of the Service Rules and contends that the
Rules provide for detailed procedure when
misconduct on the part of the employees of the
respondent Corporation is detected. He further points
out that the Rules provide for a detailed procedure
under which the employee concerned is getting an
opportunity to prove his innocence as against various
allegations, and ultimately, if any proceedings are
finalized, the employee has a remedy of appeal, again
prescribed by the Rules.
ii. In the light of the afore, he contends that the circulars
at Exts.P1 to P3 have no legs to stand. He contends
that the liability is being fixed on the employee in a
summary manner.
iii. He points out that the Managing Director of the
respondent Corporation is not having any power or
and conn.cases 2024:KER:85675
authority to issue circulars in the nature of Exts.P1 to
P3.
7. Sri.Ajith Prakash, the learned counsel would contend
that:
i. Some of the employees have already retired during
2020-21 and even retiral benefits are being withheld
(the petitioner in W.P(C) No.32987 of 2019)
ii. No show-cause notices were issued prior to the
impugned steps.
iii. Ext.P3 circular dated 20.12.2017 brands the
employees against whom steps are taken as
"unscrupulous employees" engaged in stealing
cash/stocks, without any sort of enquiry.
iv. He refers to the provisions of the Operation Manual
produced as Ext.P4 in W.P(C) No.32987 of 2019 to
contend that the duties of an employee are only with
reference to the said Manual, and there cannot be
and conn.cases 2024:KER:85675
any steps for the realization of the alleged
discrepancy without any inquiry. He would also rely
on Ext.P5 permit for the transport of intoxicating
liquor to show that the consignee is being shown as
"shop-in-charge" and huge liability/responsibility is
being cast on the shoulders of the employee.
v. He would rely on the factual position in WP(C)
No.33573 of 2019 to contend that the
loss/discrepancy in stock is on account of the
flooding during August, 2018 in Perinad Panchayath
where the outlet concerned was functioning.
8. The learned counsel Smt.Sethukutty Amma and
Smt.Bhavana Velayudhan adopts the afore submissions of
Sri.Deepu Thankan and Sri.Ajith Prakash.
9. Per contra, Sri.T. Naveen, the learned Standing Counsel
for the respondent Corporation, after referring to the history
behind the establishment of various outlets by the respondent
and conn.cases 2024:KER:85675
Corporation, which resulted in the induction of various abkari
workers who were displaced on account of the change in Abkari
Policy of 1996, contends that:
i. The circulars challenged in these writ petitions are
only a method for recovery of the loss caused to the
respondent Corporation, independent of the Service
Rules.
ii. He points out the various clauses of the Operation
Manual referred to above and points out that the
employees are bound to maintain various registers.
If such registers were maintained properly, leading
to daily updation of the cash/stock position, there
would not have been any occasion for a complaint.
iii. He refers to Exts.R1(a) minutes of the meeting of the
Board of Directors of the Corporation dated
10.07.1984 produced along with the counter affidavit
in WP(C) No.32987 of 2019, to contend that the
Managing Director was having ample power and
and conn.cases 2024:KER:85675
authority to issue circulars in the nature of those
challenged herein.
iv. He further points out that, as of now, even the circular
dated 20.12.2017 has been further modified, and the
employees' liability is now equal.
v. He points out that the activity undertaken in the retail
outlets being a commercial activity, the Service Rules
need not be followed.
vi. The impugned steps were taken after complying the
principles of natural justice.
10. I have considered the afore contentions and the
connected records.
11. The petitioners are essentially challenging the circulars
issued, as noticed earlier. It is noticed that the first circular
dated 08.04.2011, produced as Ext.P1 in W.P(C) No.32713 of
2019, prescribes certain duties and responsibilities of the
employees of the respondent Corporation. In paragraph 5 of
and conn.cases 2024:KER:85675
the said circular, it is laid down as under:
"5. Liability on account of shortage in liquor stocks/cash at the
shop will be recovered from the employees working in the Retail
shop in the proportion given below:
Category of Employee Proportion of Remarks
Liability
Shop-in-Charge - Shop 50% See Note (A)
Assistant below
LDC/UDC/Helpers/Abkari 50% See Note (A)
Workers/Salesmen/Billing below
Machine Operator/other
employees of the shop
Note -A: The above will apply to employee of whichever
category, who is holding charge of the post or is attending to
the above duties."
Later, through Ext.P2, Ext.P1 is modified, and this time, the
liability is again at 50% for the shop-in-charge/Shop Assistant
and 50% to be distributed among the balance employees.
Ext.P3 again modifies the liability providing as under:
"Therefore considering the above, liability on account of
shortage in cash stocks at the KSBC FL-1 Retail Shops will be
apportioned and recovered in the proportion given below:
i. In case where liability on account of shortage in cash /
stock at a KSBC FL-1 Retail Shop during a period of 6
months is equal to or less than Rs.1 lakh, the liability
amount will be apportioned equally among all the
employees working in the said shop.
and conn.cases 2024:KER:85675
ii. In case where liability on account of shortage in cash/
stock at a KSBC FL-1 Retail Shop during a period of 6
months is more than Rs.1 lakh, 10% of the liability
amount will be apportioned to the concerned KSBC FL-
9 Warehouse Manager under whose jurisdiction the said
KSBC FL-1 Retail Shop falls and the balance 90% liability
shall be apportioned equally among all the employees
working in the said shop.
iii. In addition to the above, wherever substantial liability
on account of shortage in cash/stock is noted, Criminal
Case will also be filed against the concerned employees.
This Circular is issued in partial modification of the earlier
Circular regarding recovery of liability on account of shortage
in cash/stock of the KSBC FL-1 Retail Shops and shall come
into immediate effect."
It is the sustainability or otherwise of the afore circulars, that is
to be considered in these writ petitions. It may be noticed that
insofar as Exts.P1 and P2 have merged in Ext.P3, the vires of
Ext.P3 alone need be considered.
12. The service of the employees under the respondent
Corporation, it is seen, is governed by the Service Rules,
referred to earlier, formulated and approved by the Government
pursuant to G.O.(MS) No.4/86/TD dated 7.1.1986. A reference
and conn.cases 2024:KER:85675
to Rule 3(j) of the Service Rules shows that both full-time and
part-time employees under the respondent Corporation are
covered thereunder, excluding those employed on a casual basis
on daily wages. Chapter 7 of the Service Rules provides for
discipline. Rule 82 under the said Chapter provides as to what
all acts/omissions would amount to "misconduct". Seventy-four
acts/omissions listed thereunder would amount to misconduct.
Rule 83 provides for penalties and procedure and the same
reads as under:
"83. Penalties and Procedure
An employee may be punished for any breach rule of the
corporation or for any misconduct or for any othergood and
sufficient reason by imposing on him any of the following minor
or major penalties:
Minor penalties
i. Censure
ii. Fine
iii. Withholding of increments with or without cumulative
effect.
iv. Suspension as substantive punishment.
Major Penalties
(v) withholding of promotion
and conn.cases 2024:KER:85675
(vi) Recovery from pay of the whole or any part of any
monetary loss caused to the Corporation by
negligence or breach of orders or otherwise.
(vii) discharge from service
(viii) dismissal from service."
The procedure for imposition of minor penalties and major
penalties is described under Rules 86 and 87 of the Service
Rules as under:
"86. Procedure for imposition of minor penalties
No minor penalty shall be imposed on an employee unless
he has been informed in writing of the grounds on which it is
proposed to take action against him, and he has been
afforded an opportunity to offer explanation including a
personal hearing if so requested for by him.
87. Procedure for imposing major penalties
An employee charged with misconduct shall be served with
a written charge sheet briefly showing the charges against
him and a statement of allegations setting out the
circumstances alleged and nature of the misconduct. It shall
also specify the time within which the employee may file his
written statement of defence. An opportunity will be
afforded for the employee to take extracts or copies of the
records relied on in framing of the charges at any time as
may be fixed in advance at his request before filling of the
written statements. We will also be given an opportunity for
personal hearing.
and conn.cases 2024:KER:85675
When an employee refuses to receive the charge sheet or
when he is not readily available for its service on him, the
charge sheet shall be sent by registered post to his last
known address and sending by registered post, and affixing
the same on notice board of the premises in which he is
employed will be considered proper service of the charge
sheet.
On receipt of written statement of defence or if no written
statement is received within the time allowed to the
employee to file it, the disciplinary authority will in cases
where the explanation is not considered satisfactory or
where no explanation is received, cause a domestic enquiry
to be conducted into the charges and allegations. For
purposes of conducting the domestic enquiry the appointing
authority may appoint an enquiry Officer, and if considered
necessary also an employee of the Corporation to assist the
Enquiry Officer and to present the case against the
delinquent.
If the accused employee desires assistance in his defence
and makes a request to that effect, the Enquiry Officer may
grant permission for assistance by another employee of the
Corporation. A pleader will not normally be allowed unless
there are special circumstances which in the view of the
Enquiry Officer warrants assistance by a Pleader.
The Enquiry Officer shall give such notices to witnesses cited
by the Management, and the employee intimating the time,
date and venue of the enquiry. If the employee is absent in
spite of the notice the Enquiry Officer may conduct enquiry
and conn.cases 2024:KER:85675
in his absence.
The accused employee if present will be allowed to cross
examine the witnesses examined on behalf of the
Management."
A reading of the afore Rules would show that a detailed
procedure is prescribed under the Service Rules. With respect
to the major penalties, the Rules permit recovery from the
employee out of his pay. However, a reading of Rule 87 shows
that a chargesheet is to be served on the employee granting the
employee an opportunity to obtain copies/extracts of the
documents relied on. The employee is also having an
opportunity to defend himself against various allegations. If
ultimately, the findings are against the employee, he is entitled
to file an appeal also. Thus, the Service Rules are exhaustive,
as noticed earlier, also taking into account instances like the one
sought to be addressed by the impugned circulars. The Service
Rules, however, have a legal backing by virtue of the
Government Order referred to earlier. It is seen that the
circulars are issued by the Managing Director, and I find that he
and conn.cases 2024:KER:85675
does not have any power or authority to issue such circulars.
13. At this juncture, the submission made by the learned
Standing Counsel, Sri.T.Naveen, with reference to the contents
of Ext.R1(a) minutes, is to be considered. By the above
minutes, the respondent Corporation had delegated certain
powers to the Chairman as well as the Managing Director. The
powers of the Managing Director are specifically laid down
thereunder. Sri.T.Naveen would rely on Clauses 3 and 4 out of
the powers delegated to the Managing Director which read as
under:
"3. Disciplinary powers including suspension and
dismissal, in accordance with due procedure to be
prescribed by the Board in respect of posts, basic
pay below Rs.600/- p.m.
4. Enforcement of standing orders, regulations and
Rules stipulated by the Board for regulating
conduct and service conditions of employees."
A reading of the afore powers so delegated, in my opinion, does
not confer any power on the Managing Director to issue circulars
in the nature of those impugned in these writ petitions. At the
and conn.cases 2024:KER:85675
maximum, he can only enforce the standing
orders/regulations/rules as regards the conduct and service
conditions of the employee. In other words, at the maximum,
the Managing Director can only seek to enforce the Service
Rules referred to earlier, and he cannot independently prescribe
new methods for recovery.
14. Furthermore, it is to be noticed that the Service Rules
specifically provide for the method for recovery as already
noticed. Detailed procedures are prescribed thereunder. In
contrast, Exts.P1 to P3 - the impugned circulars do not provide
for any procedure, and in my opinion, they are only providing
for a summary method of recovery as against the alleged
liabilities suffered by the respondent Corporation. Therefore, on
account of that reason also, I am of the opinion that the
impugned circulars are not to be sustained.
15. In this connection, the judgment of the Apex Court in
M.P. State Agro Industries Development Corporation Ltd.
and Another v. Jahan Khan [(2007) 10 SCC 88] is to be
and conn.cases 2024:KER:85675
referred to. In that judgment, the Apex Court has held as
under:
"6. It is trite that the power of punishment to an employee
is within the discretion of the employer and ordinarily the
courts do not interfere, unless it is found that either the
enquiry, proceedings or punishment is vitiated because of
non observance of the relevant Rules and Regulations or
principles of natural justice or denial of reasonable
opportunity to defend etc. or that the punishment is totally
disproportionate to the proved misconduct of an employee."
Thus, it is clear that the court can interfere in cases where the
relevant rules are not being followed and where the principles
of natural justice are violated. Here, as already found, the
respondent Corporation has decided to proceed against the
petitioners relying on the circulars, without having any regard
to the Service Rules and without following the principles of
natural justice. In such circumstances, the impugned
proceedings against the petitioners are only to be interfered
with.
16. A Full Bench of this Court in Raveendran Nair v.
State of Kerala [2007 (1) KLT 605] has also held that no
and conn.cases 2024:KER:85675
recovery is possible from an employee unless the liability has
been fixed by way of disciplinary proceedings. Thus, the fact
that there should be a categoric fixation of liability is clear. Such
fixation of liability in the case at hand can only be by following
the method prescribed under the Service Rules referred to
earlier.
17. In Government of Andhra Pradesh and Others v.
Smt.P.Laxmi Devi [(2008) 4 SCC 720], the Apex Court, with
reference to the hierarchy of legal norms - "grundnorm" - has
held as under:-
"32. According to Kelsen, in every country there is a hierarchy
of legal norms, headed by what he calls as the `Grundnorm'
(The Basic Norm). If a legal norm in a higher layer of this
hierarchy conflicts with a legal norm in a lower layer the
former will prevail (see Kelsen's `The General Theory of Law
and State').
33. In India the Grundnorm is the Indian Constitution, and
the hierarchy is as follows :
(i) The Constitution of India;
(ii) Statutory law, which may be either law made by
Parliament or by the State Legislature;
(iii) Delegated legislation, which may be in the form of Rules
and conn.cases 2024:KER:85675
made under the Statute, Regulations made under the Statute,
etc.;
(iv) Purely executive orders not made under any Statute.
34. If a law (norm) in a higher layer in the above hierarchy
clashes with a law in a lower layer, the former will prevail.
Hence a constitutional provision will prevail over all other
laws, whether in a statute or in delegated legislation or in an
executive order. The Constitution is the highest law of the
land, and no law which is in conflict with it can survive. Since
the law made by the legislature is in the second layer of the
hierarchy, obviously it will be invalid if it is in conflict with a
provision in the Constitution (except the Directive Principles
which, by Article 37, have been expressly made non
enforceable)."
Thus, if there is a conflict between the norms, the norm in the
higher layer will prevail over that in the lower layer. Therefore,
assuming that the impugned circular is one validly issued by the
Managing Director insofar as the same is in apparent conflict
with the Service Rules, the Circulars issued by the Managing
Director will have to be brushed aside. On account of the afore
reasoning also, the impugned circular/s are only to be declared
illegal.
18. At this juncture, the contention raised by Sri.T.Naveen,
and conn.cases 2024:KER:85675
with respect to the recovery from the gratuity amount, is to be
considered. He contends that by virtue of the provisions of Rule
8(1) of the Service Rules, the provisions of the Kerala Service
Rules (KSR) are adopted insofar as the Service Rules do not
stipulate how the liability/dues to the respondent Corporation
can be recovered from superannuated abkari workers. He,
therefore, submits that the dues can be recovered with
reference to the provisions of Note 2 to Rule 3 of Part III KSR
from the gratuity payable to the employee. Here, it may be
noticed that the very same contention was considered by a
Division Bench of this Court in the judgment reported as
Ramakrishnan P.K. v. Kerala State Beverages(M&M)
Corporation Ltd. and Others [2022 (2) KHC 503]. The
Division Bench of this Court noticed that Chapter V of the
Service Rules provides for gratuity, and a recovery of liabilities
from an employee out of the gratuity, as provided under Rules
76, 77, and 78. In such circumstances, this Court noticed that
the respondent Corporation can only rely on the provisions of
and conn.cases 2024:KER:85675
Rule 3 of Part III KSR to the extent of non-mentioning of fixation
of liability/grant of gratuity under the Service Rules. This Court
also noticed the provisions of the Payment of Gratuity Act and
went on to hold as under:
"The operative portion of Rule 3 of Part III KSR has no
application or relevance in the instant case since the
respondent employer Corporation does not pay the pension
to its employees. So also, there are no Rules applicable in
the employer Corporation for continuing post-retirement
disciplinary proceedings for the purpose of ascertaining as to
whether any gratuity amount can be recovered, as permitted
by Clause (a) and Clause (b)(i) of Section 4(6)."
Thus, I find that insofar as the respondent Corporation does not
pay any pension to its employees, as found by the Division
Bench of this Court, Rule 3 of Part III KSR would have no
application/relevance. In such circumstances, the contention
raised by the learned Standing Counsel is only to be recorded
and rejected.
19. Lastly, the contention raised by Sri.T.Naveen, the
learned Standing Counsel, with respect to concluded
proceedings on the basis of the impugned proceedings is to be
and conn.cases 2024:KER:85675
considered. He points out that the first circular was issued in the
year 2011, the second one in 2016 and the third one in 2017
and contended that many of the employees of the respondent
Corporation have already satisfied the amounts sought to be
recovered, and such concluded proceedings are not to be
disturbed. I find force in the afore-submission. There might be
cases where the payments would have already been effected by
the employees who were proceeded against. In such
circumstances, it is held that such concluded proceedings are
not to be disturbed, by virtue of the findings in this judgment.
Resultantly, these writ petitions are disposed of as under:
i. The circular dated 20.12.2017 issued by the
Managing Director of the respondent Corporation
(Ext.P3 in W.P(C) No.32713 o 2019) is set aside.
ii. It is declared that the respondent Corporation cannot
proceed against its employees on the basis of the
afore circulars.
and conn.cases 2024:KER:85675
iii. It is further declared that the respondent Corporation
can proceed for the realization of the loss suffered by
the respondent Corporation from its employees, only
with reference to the provisions of the Service Rules
approved by the Government pursuant to G.O.(MS)
No.4/86/TD dated 7.1.1986.
iv. The concluded proceedings on the basis of the
circulars dated 08.04.2011, 20.12.2016, and
20.12.2017 against the employees of the respondent
Corporation, who have not challenged such recovery
steps, are not to be affected by the principles laid
down in this judgment.
Sd/-
HARISANKAR V. MENON, JUDGE
ln
and conn.cases 2024:KER:85675
APPENDIX OF WP(C) 11777/2021
PETITIONERS' EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE LETTER NO.KSBC/IA/STOCK
LIABILITY/058/2018-19 DATED 20.11.2019 ISSUED
BY THE INTERNAL AUDITOR, ALONG WITH THE
LIABILITY STATEMENT.
EXHIBIT P2 A TRUE COPY OF THE CIRCULAR BEARING
NO.KSBC/IA/042/2017-18 DATED 20.12.2017
ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P3 A TRUE COPY OF THE INTERIM ORDER DATED
04.12.2019 IN W.P.(C) NO.32987/2019.
EXHIBIT P4 A TRUE COPY OF THE INTERIM ORDER DATED
05.03.2020 IN W.P.(C) NO.32987/2019.
EXHIBIT P5 A TRUE COPY OF THE MEDICAL CERTIFICATE DATED
16.03.2020.
EXHIBIT P6 A TRUE COPY OF THE MEDICAL CERTIFICATE DATED
25.03.2020.
EXHIBIT P7 A TRUE COPY OF THE PROCEEDINGS OF THE KSBC
NO.14539/AE7/2019/KSBC DATED 04.06.2020.
EXHIBIT P8 A TRUE COPY OF THE REPRESENTATION DATED
26.08.2020 SEND BY THE PETITIONER TO THE
GENERAL MANAGER, KSBC, THIRUVANANTHAPURAM.
EXHIBIT P9 A TRUE COPY OF THE OFFICE MEMO
NO.5262/AA6/2020/KSBC DATED 13.05.2020.
EXHIBIT P10 A TRUE COPY OF THE INQUIRY NOTICE
NO.KSBC/RM(S2)/1212/2020 DATED 30.09.2020
ISSUED BY THE REGIONAL MANAGER, THIRUVALLA.
EXHIBIT P11 A TRUE COPY OF THE REPRESENTATION DATED
12.04.2021, SEND BY THE PETITIONER BY
REGISTERED POST TO THE 2ND RESPONDENT.
EXHIBIT P12 A TRUE COPY OF THE LETTER
NO.5462/AA6/2020/KSBC DATED 24.06.2021.
and conn.cases 2024:KER:85675
EXHIBIT P13 A TRUE COPY OF THE PROCEEDINGS OF THE 4TH
RESPONDENT BOARD NO.C/1330/2020 DATED
28/07/2021.
EXHIBIT P14 A TRUE COPY OF THE PROCEEDINGS OF THE MANAGER
(ADMIN.) KSBC NO.5462/AA6/2020/KSBC DATED
04/08/2021.
RESPONDENTS' EXHIBITS:
EXT.R1(B) TRUE COPY OF THE EXTRACT OF THE MINUTES OF
THE BOARD MEETING HELD ON 10.07.1984.
and conn.cases 2024:KER:85675
APPENDIX OF WP(C) 22806/2019
PETITIONERS' EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE PREPARATION OF FL-I SHOP
LIABILITY ACCOUNT.
EXHIBIT P2 A TRUE COPY OF THE STATEMENT OF THE SALE
VALUE-DIFFERENCE MARCH, APRIL, MAY, JUNE,
JULY 2017.
EXHIBIT P3 A TRUE COPY OF THE COMMUNICATION REF. NO.
KSBC/EDP/2016-17 DATED 12/6/2017
EXHIBIT P4 A TRUE COPY OF THE NOTICE NO.
KSBC/DAT/SL/05/2017-18 DATED 26.3.2018.
EXHIBIT P5 A TRUE COPY OF THE REPRESENTATION DATED
11.4.2018.
EXHIBIT P6 A TRUE COPY OF THE COMMUNICATION DATED
19.6.2018.
EXHIBIT P7 A TRUE COPY OF THE REPRESENTATION DATED
26.2.2019.
EXHIBIT P8 A TRUE COPY OF THE PETITION DATED 3.6.2019
ADDRESSED TO THE 1ST RESPONDENT.
EXHIBIT P9 A TRUE COPY OF THE REPORT DATED 10.06.2019.
EXHIBIT P10 A TRUE COPY OF THE JUDGMENT IN WP(C) NO.
1545/2019 OF THIS HON'BLE COURT OF KERALA AT
ERNAKULAM.
RESPONDENTS' EXHIBITS:
EXHIBIT R1 TRUE COPY OF THE CIRCULAR DATED 20/12/2016
ALONG WITH ENGLISH TRANSLATION ISSUED BY
KSBC.
and conn.cases 2024:KER:85675
APPENDIX OF WP(C) 30525/2021
PETITIONERS' EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE RELEVANT PORTION OF THE
KERALA STATE BEVERAGES SERVICE RULES FOR THE
EMPLOYEES.
EXHIBIT P2 TRUE COPY OF THE CIRCULAR
NO.KSBC/1A/042/2011-12 DATED 8.4.2011.
EXHIBIT P3 TRUE COPY OF THE CIRCULAR
NO.KSBC/1A/042/2016-17 DATED 20/12/2016.
EXHIBIT P4 TRUE COPY OF THE CIRCULAR
NO.KSBC/1A/042/2017-18 DATED 20/12/2017.
EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 13/12/2021.
EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 13/12/2021.
EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 13/12/2021.
EXHIBIT P8 TUE COPY OF THE INTERIM ORDER DATED 5/11/2021
IN WPC 32713/2019.
and conn.cases 2024:KER:85675
APPENDIX OF WP(C) 36266/2023
PETITIONERS' EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE JUDGMENT DATED 7/8/2019
THUS PASSED BY THIS HON'BLE COURT IN W.P.(C).
NO. 21318/2019.
EXHIBIT P2 A TRUE COPY OF THE REPRESENTATION DATED
1/7/2021 THUS SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT.
EXHIBIT P3 A TRUE COPY OF THE JUDGMENT DATED 12/11/2021
THUS PASSED BY THIS HON'BLE COURT IN W.P.(C).
NO. 16514 OF 2021.
EXHIBIT P4 A TRUE COPY OF THE ORDER BEARING NO.
K.S.B.C./I.A6/KOTTAYAM/058/2021-22 DATED
12/1/2022 THUS PASSED BY THE 1ST RESPONDENT.
EXHIBIT P5 A TRUE COPY OF THE JUDGMENT DATED 21/7/2023
THUS PASSED BY THIS HON'BLE COURT IN W.P.(C).
NO. 6811/2022.
EXHIBIT P6 A TRUE COPY OF THE ORDER BEARING NO.
KSBC/IA6/KOTTAYAM/58/2023-24 DATED
20/10/2023.
RESPONDENTS' EXHIBITS:
EXT.R1(A) TRUE COPY OF THE CIRCULAR NO.
KSBC/1A/042/2017-18 DATED 20-12-2017 ISSUED
BY THE BEVERAGES CORPORATION.
EXT.R1(B) TRUE COPY OF THE NOTICE NO. KSBC/1A/024/2019-
20 DATED 1-6-2019 ISSUED BY THE BEVERAGES
CORPORATION TO THE PETITIONER.
EXT.R1(C) TRUE COPY OF THE NOTICE NO. KSBC/1A/STOCK
LIABILITY/058/2018-19 DATED 20-11-2019 ISSUED
BY THE BEVERAGES CORPORATION TO THE
PETITIONER.
and conn.cases 2024:KER:85675
APPENDIX OF WP(C) 32713/2019
PETITIONERS' EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE CIRCULAR
NO.KSBC/1A/042/2011-12 DATED 8.4.2011
EXHIBIT P2 TRUE COPY OF THE CIRCULAR
NO.KSBC/1A/042/2016-17 DATED 20.12.2016
EXHIBIT P3 TRUE COPY OF THE CIRCULAR
NO.KSBC/1A/042/2017-18 DATED 20.12.2017
EXHIBIT P4 TRUE COPY OF THE LETTER SUBMITTED BY THE
PETITIONER TO THE THIRD RESPONDENT DATED
27.8.2018.
EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 8.5.2019
EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 1.6.2019
EXHIBIT P7 TRUE COPY OF THE EXPLANATION DATED 20.6.2019
EXHIBIT P8 TRUE COPY OF THE EXPLANATION DATED 30.7.2019
EXHIBIT P9 TRUE COPY OF THE JUDGMENT DATED 7.8.2019 IN
W.P.NO.21318/2019.
EXHIBIT P10 TRUE COPY OF THE ORDER DATED 21.11.2019
PASSED BY THE FIRST RESPONDENT.
and conn.cases 2024:KER:85675
APPENDIX OF WP(C) 32987/2019
PETITIONERS' EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER BEARING
NO.KSBC/IA/STOCK LIABILITY/058/2018-19,
DATED 20.11.2019, ISSUED BY 4TH RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE CIRCULAR ISSUED BY THE 1ST
RESPONDENT BEARING NO.KSBC /IA/042/2017-18
DATED 20.12.2017.
EXHIBIT P3 TRUE COPY OF THE RELEVANT PAGES OF THE KERALA
STATE BEVERAGES (MANUFACTURING & MARKETING)
CORPORATION LIMITED EMPLOYEES SERVICE RULES,
-1986
EXHIBIT P4 A TRUE COPY OF THE RELEVANT PAGE OF THE
OPERATION MANUAL FOR BEVCO FL-1 SHOP.
EXHIBIT P5 A TRUE COPY OF THE PERMIT FOR TRANSPORT OF
INTOXICATING LIQUOR NO.1148574, CIRCLE
INSPECTOR OF EXCISE KSBC WAREHOUSE.
EXHIBIT P6 A TRUE COPY OF THE NOTICE
NO.5462/AA6/2020/KSBC DATED 24/06/2021 ISSUED
BY THE GENERAL MANAGER, KSBC TO THE
PETITIONER.
and conn.cases 2024:KER:85675
APPENDIX OF WP(C) 33047/2019
PETITIONERS' EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE CIRCULAR
NO.KSBC/IA/042/2017-18 DATED 20-12-2017
ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2 A TRUE COPY OF THE REPRESENTATION DATED
29-03-2018 TO THE 1ST RESPONDENT.
EXHIBIT P3 A TRUE COPY OF PRELIMINARY NOTICE UNDER REF.
NO. KSBC/DAT/KTM/5002CHRY/2017-18 DATED
08-05-2019.
EXHIBIT P4 A TRUE COPY OF PRELIMINARY NOTICE NO.
KSBC/DAT/KTM/2017-18 DATED 08-05-2019.
EXHIBIT P5 A TRUE COPY OF THE REPRESENTATION DATED
30-05-2019.
EXHIBIT P6 A TRUE COPY OF THE COMMUNICATION UNDER REF
NO.KSBC/IA/024/2019-20 DATED 01-06-2019.
EXHIBIT P7 A TRUE COPY OF THE PETITION DATED 04-06-2019
TO THE 2ND RESPONDENT.
EXHIBIT P8 A TRUE COPY OF REPRESENTATION DATED
26-06-2019 TO THE 1ST RESPONDENT.
EXHIBIT P9 A TRUE COPY OF THE JUDGMENT IN WPC NO.
21318/2019 DATED 07-08-2019.
EXHIBIT P10 A TRUE COPY OF THE WRITTEN SUBMISSION
SUBMITTED BY THE PETITIONERS TO THE 1ST
RESPONDENT.
EXHIBIT P11 TRUE COPY OF THE PROCEEDINGS DATED
21-11-2019.
EXHIBIT P12 A TRUE COPY OF THE LETTER NO. KSBC/IA/STOCK
LIABILITY/058/2018-19 DATED 20-11-2019.
and conn.cases 2024:KER:85675
RESPONDENTS' EXHIBITS:
EXHIBIT R1(A) TRUE COPY OF THE CIRCULAR
NO.HV/MD/KSBC/WHM/RM/SECURITY/2018 DATED
22.01.2018 ISSUED BY THE CORPORATION.
and conn.cases 2024:KER:85675
APPENDIX OF WP(C) 33573/2019
PETITIONERS' EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER NO.KSBC/IA/STOCK
LIABILITY /058/2018-19 DATED 3.12.2019 ISSUED
BY THE 3RD RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE CIRCULAR BEARING
NO.KSBC/IA/042/2017-18 DATED 20.12.2017
ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE LETTER BEARING
NO.KSBC/IA/024/2019-20, DATED 1.6.2019 ISSUED
BY THE 3RD RESPONDENT FIXING LIABILITY FOR
THE PERIOD FROM 22.6.2018 TO 17.8.2018.
EXHIBIT P4 TRUE COPY OF THE LETTER BEARING
NO.KSBC/IA/024/2019-20, DATED 1.6.2019 ISSUED
BY THE 3RD RESPONDENT FIXING LIABILITY FOR
THE PERIOD FROM 18.8.2018 TO 30.11.2018.
EXHIBIT P5 TRUE COPY OF THE LETTER BEARING
NO.KSBC/IA/024/2019-20, DATED 1.6.2019 ISSUED
BY THE 3RD RESPONDENT FIXING LIABILITY FOR
THE PERIOD FROM 1.12.2018 TO 31.12.2018.
EXHIBIT P6 TRUE COPY OF THE PRELIMINARY REPLY TO EXHIBIT
P5, DATED 17.6.2019 SUBMITTED BY THE 1ST
PETITIONER TO THE 3RD RESPONDENT.
EXHIBIT P7 TRUE COPY OF THE PRELIMINARY REPLY TO EXHIBIT
P5, DATED 17.6.2019 SUBMITTED BY THE 2ND
PETITIONER TO THE 3RD RESPONDENT.
EXHIBIT P8 TRUE COPY OF THE PRELIMINARY REPLY TO EXHIBIT
P5, DATED 17.6.2019 SUBMITTED BY THE 3RD
PETITIONER TO THE 5TH RESPONDENT.
EXHIBIT P9 TRUE COPY OF THE ORDER NO.KSBC/IA/STOCK
LIABILITY/058/2018-2019, DATED 16.8.2019,
ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P10 TRUE COPY OF THE JUDGMENT DATED 30.8.2019, IN
W.P.(C) NO.23613/2019.
and conn.cases 2024:KER:85675
EXHIBIT P11 TRUE COPY WRITTEN SUBMISSION OF THE 1ST
PETITIONER DATED 25.10.2019.
EXHIBIT P12 TRUE COPY OF THE RELEVANT PAGES OF THE KERALA
STATE BEVERAGES (MANUFACTURING AND MARKETING)
CORPORATION LIMITED EMPLOYEES SERVICE RULES,
1986.
RESPONDENTS' EXHIBITS:
EXHIBIT R1(A) TRUE COPY OF THE CIRCULAR
NO.KSBC/IA/042/2016-17 DATED 20.12.2016
ISSUED BY THE CORPORATION.
EXHIBIT R1(B) TRUE COPY OF THE EXTRACT OF THE MINUTES OF
THE BOARD MEETING HELD ON 10.07.1984.
and conn.cases 2024:KER:85675
APPENDIX OF WP(C) 34429/2019
PETITIONERS' EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER BEARING NO.
KSBC/IA/STOCK LIABILITY /058/2018-19 DATED
03.12.2019 ISSUED BY 3RD RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE CIRCULAR ISSUED BY THE 1ST
RESPONDENT BEARING NO. KSBC/IA/042/2017-18
DATED 20.12.2017.
EXHIBIT P3 TRUE COPY OF THE RELEVANT PAGES OF THE KERALA
STATE BEVERAGES MANUFACTURING AND MARKETING
CORPORATION LIMITED EMPLOYEES SERVICE RULES,
1986.
RESPONDENTS' EXHIBITS:
EXHIBIT R1(A) TRUE COPY OF THE CIRCULAR
NO.KSBC/IA/042/2016-17 DATED 20.12.2016
ISSUED BY THE CORPORATION.
EXHIBIT R1(B) TRUE COPY OF THE EXTRACT OF THE MINUTES OF
THE BOARD MEETING HELD ON 10.07.1984.
and conn.cases 2024:KER:85675
APPENDIX OF WP(C) 35561/2019
PETITIONERS' EXHIBITS
EXHIBIT P1 A TRUE COPY OF THE ORDER BEARING NO.
KSBC/IA/STOCK LIABILITY/058/2018-19, DATED 03-12-
2019, IMPOSING THE MAJOR PENALTY OF RECOVERY OF
LIABILITY FROM THE PAY OF THE PETITIONERS ISSUED
BY THE 3RD RESPONDENT.
EXHIBIT P2 A TRUE COPY OF THE CIRCULAR NO. KSBC/IA/042/2017-
18, DATED 20-12-2017.
EXHIBIT P3 A TRUE COPY OF THE JUDGMENT IN WPC 32747/2018
DATED 30-10-2018.
EXHIBIT P4 A TRUE COPY OF THE PROCEEDINGS OF THE FIRST
RESPONDENT NO. KSBC/WH/TPRA/7007/2018-19, DATED
05-12-2018.
EXHIBIT P5 A TRUE COPY OF THE NOTICE NO. DAT ALUVA DATED 02-
07-2019.
EXHIBIT P6 A TRUE COPY OF THE REPRESENTATION SUBMITTED BY
THE FIRST PETITIONER DATED 05-07-2019.
EXHIBIT P7 A TRUE COPY OF THE REPRESENTATION SUBMITTED BY
THE SECOND PETITIONER DATED 05-07-2019.
EXHIBIT P8 A TRUE COPY OF THE REPRESENTATION SUBMITTED BY
THE THIRD PETITIONER DATED 05-07-2019.
EXHIBIT P9 A TRUE COPY OF THE REPRESENTATION SUBMITTED BY
THE FOURTH PETITIONER DATED 05-07-2019.
EXHIBIT P10 A TRUE COPY OF THE RELEVANT PAGES OF THE KERALA
STATE BEVERAGES (MANUFACTURING AND MARKETING)
CORPORATION LIMITED EMPLOYEES SERVICE RULES,
1986.
EXHIBIT P11 TRUE COPY OF THE DEATH CERTIFICATE DATED
12.07.2021 ISSUED BY THE NORTH PARAVOOR
MUNICIPALITY
A
and conn.cases 2024:KER:85675
APPENDIX OF WP(C) 21217/2018
PETITIONERS' EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER NO.KSBC/I.A-
1/1355/F.L-1- 4012/18-19/5 DATED 2.6.2018
ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE REPRESENTATION SUBMITTED BY
THE PETITIONERS DATED NIL BEFORE THE 1ST
RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE CIRCULAR NO.KSBC/IA/
PENALTY/2016-2017 DATED 10.6.2016 ISSUED BY
THE 1ST RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE CIRCULAR NO.MD/KSBC/IA/
PENALTY/2015-16/345 DATED 15.2.2016 ISSUED BY
THE 1ST RESPONDENT.
