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Rahul R vs State Of Kerala
2024 Latest Caselaw 25746 Ker

Citation : 2024 Latest Caselaw 25746 Ker
Judgement Date : 30 September, 2024

Kerala High Court

Rahul R vs State Of Kerala on 30 September, 2024

Author: Dinesh Kumar Singh

Bench: Dinesh Kumar Singh

                                                           2024:KER:72501

              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

            THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

     MONDAY, THE 30TH DAY OF SEPTEMBER 2024 / 8TH ASWINA, 1946

                        WP(C) NO. 38893 OF 2023

PETITIONER:
           SAJU THURUTHIKKUNNEL,
           AGED 52 YEARS
           S/O.THANKAPPAN, THURUTHIKKUNNEL HOUSE, VADAYAMPADY P.O,
           ERNAKULAM DISTRICT, PIN - 682308

            BY ADVS.
            M.G.KARTHIKEYAN
            NIREESH MATHEW



RESPONDENTS:
     1     STATE OF KERALA,
           REP. BY SECRETARY,TAXES (A) DEPARTMENT, GOVT.
           SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
     2     THE EXCISE COMMISSIONER,
           COMMISSIONERATE OF EXCISE, EXCISE HEADQUARTERS,
           NANDAVANAM, THIRUVANANTHAPURAM, PIN - 695033
     3     THE JOINT EXCISE COMMISSIONER,
           CENTRAL ZONE, KACHERIPADY, ERNAKULAM, PIN - 682018
     4     THE DEPUTY COMMISSIONER OF EXCISE,
           EXCISE DIVISION OFFICE, KACHERIPADY, ERNAKULAM, PIN -
           682018
     5     THE CIRCLE INSPECTOR OF EXCISE,
           EXCISE CIRCLE OFFICE, MUNI CIVIL STATION,
           THRIPUNITHURA, ERNAKULAM DISTRICT, PIN - 682301

            RSI. SREEJITH V.S.-GP


     THIS   WRIT   PETITION   (CIVIL)   HAVING   BEEN   FINALLY   HEARD   ON
30.09.2024, ALONG WITH WP(C).2314/2024, 39684/2023 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                     2024:KER:72501
WP(C) Nos.38893/2023, 2314/2024, 39684/2023, 40281/2023

                                          2

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                       PRESENT

              THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

      MONDAY, THE 30TH DAY OF SEPTEMBER 2024 / 8TH ASWINA, 1946

                             WP(C) NO. 2314 OF 2024

PETITIONER:
           RAHUL R,
           AGED 35 YEARS
           S/O. RAVEENDRAN, COLONY NO. 50, RAMANKERI (P.O),
           KUTTANAD, ALAPPUZHA DISTRICT, PIN - 689595

              BY ADV NIREESH MATHEW


RESPONDENTS:
     1     STATE OF KERALA,
           REP. BY SECRETARY, TAXES (A) DEPARTMENT, GOVT.
           SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
     2     THE EXCISE COMMISSIONER,
           COMMISSIONERATE OF EXCISE,EXCISE HEADQUARTERS,
           NANDAVANAM, THIRUVANANTHAPURAM, PIN - 695033
     3     THE JOINT EXCISE COMMISSIONER,
           SOUTH ZONE, NANDAVANAM,VIKAS BHAVAN,
           THIRUVANANTHAPURAM, PIN - 695033
     4     THE DEPUTY COMMISSIONER OF EXCISE,
           EXCISE DIVISION OFFICE, EXCISE COMPLEX, IRON BRIDGE
           P.O, NEAR GENERAL HOSPITAL, ALAPPUZHA, PIN - 688011
     5     THE CIRCLE INSPECTOR OF EXCISE,
           EXCISE CIRCLE OFFICE, KUTTANADU,RAMANKARY P.O,
           ALAPPUZHA DISTRICT, PIN - 689595

              BY ADV PUBLIC PROSECUTOR


      THIS    WRIT    PETITION     (CIVIL)     HAVING     BEEN   FINALLY   HEARD   ON
30.09.2024, ALONG WITH WP(C).38893/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                2024:KER:72501
WP(C) Nos.38893/2023, 2314/2024, 39684/2023, 40281/2023

                                          3

                    IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                        PRESENT

                 THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

          MONDAY, THE 30TH DAY OF SEPTEMBER 2024 / 8TH ASWINA, 1946

                              WP(C) NO. 39684 OF 2023


PETITIONERS:
     1      DHIRANLAL,
            AGED 53 YEARS
            S/O.KAMALALBHAVAN (LATE), MANI MANDIRAM, ATTINGAL P.O,
            THIRUVANANTHAPURAM, PIN - 695101
     2      RAJEEV R,
            AGED 51 YEARS
            S/O.RAGHAVAN (LATE), INDUKANTHAM,AYIROORPARA, KATTAYIKKONAM
            P.O, THIRUVANANTHAPURAM, PIN - 695584

              BY ADVS.
              M.G.KARTHIKEYAN
              NIREESH MATHEW



RESPONDENTS:

      1       STATE OF KERALA,
              REP. BY SECRETARY, TAXES (A) DEPARTMENT, GOVT. SECRETARIAT,
              THIRUVANANTHAPURAM, PIN - 695001
      2       THE EXCISE COMMISSIONER,
              COMMISSIONERATE OF EXCISE, EXCISE HEADQUARTERS,
              NANDAVANAM,THIRUVANANTHAPURAM, PIN - 695033
      3       THE JOINT EXCISE COMMISSIONER,
              SOUTHERN ZONE, NANDAVANAM,VIKAS BHAVAN, THIRUVANANTHAPURAM,
              PIN - 695033
      4       THE DEPUTY COMMISSIONER OF EXCISE,
              EXCISE DIVISION OFFICE, FORT, ATTAKULANGARA P.O,
              THIRUVANANTHAPURAM, PIN - 695023
      5       THE CIRCLE INSPECTOR OF EXCISE,
              EXCISE CIRCLE OFFICE, THIRUVANANTHAPURAM, KALADI, KARAMANA,
              PIN - 695004


      THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30.09.2024,
ALONG WITH WP(C).38893/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
                                                           2024:KER:72501
WP(C) Nos.38893/2023, 2314/2024, 39684/2023, 40281/2023

                                          4

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                       PRESENT

              THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

      MONDAY, THE 30TH DAY OF SEPTEMBER 2024 / 8TH ASWINA, 1946

                             WP(C) NO. 40281 OF 2023

PETITIONER:
           SIMSON KURIAN,
           AGED 37 YEARS
           S/O. THOMAS KURIAN, PADINJAREKKARA, AVULOOKUNNU, SOUTH
           ARYAD, ALAPPUZHA DISTRICT, PIN - 688006

              BY ADVS.
              N.RAGHURAJ (SR.)
              SAYUJYA
              VIVEK MENON
              RANCE R.



RESPONDENTS:
     1     THE STATE OF KERALA,
           REPRESENTED BY THE PRINCIPAL SECRETARY TO THE
           GOVERNMENT, TAXES (A) DEPARTMENT, GOVERNMENT
           SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
     2     THE COMMISSIONER OF EXCISE,
           EXCISE COMMISSIONERATE, EXCISE HEADQUARTERS,
           NANDAVANAM, THIRUVANANTHAPURAM, PIN - 695033
     3     THE JOINT EXCISE COMMISSIONER,
           CENTRAL ZONE, KACHERIPADY, ERNAKULAM, PIN - 682018
     4     THE DEPUTY COMMISSIONER OF EXCISE,
           EXCISE DIVISION OFFICE, KACHERIPADY, ERNAKULAM, PIN -
           682018
     5     ADDL.R5.N.S. SUNILKUMAR,
           AGED 48 YEARS
           S/O SUBRAMANIAN, RESIDING AT NIKARTHIL HOUSE,
           KUMBALANGI NORTH, KUMBALANGI P.O., ERNAKULAM - 682007
     6     ADDL.R6.PRADEEP P.K.,
           AGED 58 YEARS
           S/O. KARUNAKARAN, RESIDING AT PANJAVEETTIL, KACHERIPADI
           PADINJARUVASHAM, PALLURUTHI P.O., ERNAKULAM -682006
                                                                     2024:KER:72501
WP(C) Nos.38893/2023, 2314/2024, 39684/2023, 40281/2023

                                          5
      7       ADDL.R7.K.B.SAJESH,
              AGED 43 YEARS
              S/O. BHASKARAN, RESIDING T ASHARISSERIPARAMBU,
              PANAVALLI P.O., PANAVALLI VILLAGE, CHERTHALA,
              ALAPPUZHA- 688526. (ADDL.R5 TO R7 ARE IMPLEADED AS PER
              ORDER DATED 01.04.2024 IN IA NO.1/2024 IN WP(C))

              BY ADVS.
              NIRMAL V NAIR
              ENCIL K. SABU
              NESILI NAZEER


      THIS    WRIT    PETITION     (CIVIL)     HAVING     BEEN   FINALLY   HEARD   ON
30.09.2024, ALONG WITH WP(C).38893/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                           2024:KER:72501
WP(C) Nos.38893/2023, 2314/2024, 39684/2023, 40281/2023

                                          6
                                    JUDGMENT

The petitioners in these writ petitions were successful for

the allotment of Toddy shops in different groups in different Excise

range. However, it appears that the petitioners did not deposit the

one month wage in advance of the workers conducting the shops

and three months Welfare Fund Contribution as well as the

Accident Relief Fund, within the time stipulated in the provisional

allotments and therefore, the provisional allotments of the Toddy

shops, in favour of the petitioners had been canceled and the

rentals deposited by the petitioners have been forfeited by the

impugned orders passed in these writ petitions.

2.Learned counsels for the petitioners submitted that the

petitioners would like to withdraw these writ petitions and

approach the Government by filing revision under Rule 12 of the

Kerala Abkari Shops (Disposal) Rules 2002.

3.Considering the aforesaid prayer of the learned counsels

for the petitioners, the present writ petitions are disposed of, with

liberty to the petitioners to approach the Government in revision

against the impugned orders of cancelling their provisional 2024:KER:72501 WP(C) Nos.38893/2023, 2314/2024, 39684/2023, 40281/2023

allotment of the Toddy shops and forfeiting of their rentals. If the

petitioners file their revision within a period of two weeks from

today i.e., on or before 15.10.2024, the Government shall consider

the revision petitions, expeditiously in accordance with the law,

without going into the question of limitation, if any.

Sd/-

DINESH KUMAR SINGH JUDGE SJ 2024:KER:72501 WP(C) Nos.38893/2023, 2314/2024, 39684/2023, 40281/2023

APPENDIX OF WP(C) 2314/2024

PETITIONER EXHIBITS

EXHIBIT P1 TRUE PHOTOCOPY OF THE PAYMENT FOR AN AMOUNT OF RS.3,99,000/- TOWARDS 3 MONTHS ADVANCE CONTRIBUTION TOWARDS THE KERALA TODDY WORKERS WELFARE FUND BOARD ISSUED BY THE WELFARE FUND INSPECTOR, ALAPPUZHA DATED 10.10.2023

EXHIBIT P2 TRUE PHOTOCOPY OF THE CERTIFICATE ISSUED BY THE OFFICE OF THE 5TH RESPONDENT EVIDENCING THE PAYMENT TOWARDS ONE MONTH WAGES OF THE EMPLOYEES DATED 26.09.2023

EXHIBIT P3 TRUE PHOTO COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 17.11.2023

EXHIBIT P4 TRUE PHOTOCOPY OF THE ORDER NO.S.Z-

3/406/2023-S.Z-3 DATED 28.12.2023 PASSED BY THE 3RD RESPONDENT

RESPONDENT EXHIBITS

EXHIBIT R4 (A) TRUE COPY OF THE G.O(P) NO.71/23/TAXES DATED 06.06.2023 2024:KER:72501 WP(C) Nos.38893/2023, 2314/2024, 39684/2023, 40281/2023

APPENDIX OF WP(C) 39684/2023

PETITIONER EXHIBITS

Exhibit P1 TRUE PHOTOCOPY OF THE GUIDELINES TO BE FOLLOWED FOR THE ALLOTMENT OF THE TODDY SHOPS FOR THE YEAR 2023 TO 2026, DATED 07.09.2023 ISSUED BY THE EXCISE COMMISSIONER.

Exhibit P2 TRUE PHOTOCOPY OF THE REPRESENTATION DATED 18.11.2023 RECEIVED BY THE 2ND RESPONDENT ON 21.11.2023 SUBMITTED BY THE 2ND PETITIONER

Exhibit P3 TRUE PHOTOCOPY OF THE COMMON ORDER PASSED BY THE 3RD RESPONDENT, JOINT COMMISSIONER OF EXCISE NO.SZ-3/406/2023-SZ-3 DATED 15.11.2023.

2024:KER:72501 WP(C) Nos.38893/2023, 2314/2024, 39684/2023, 40281/2023

APPENDIX OF WP(C) 40281/2023

PETITIONER EXHIBITS

Exhibit P1 TRUE PHOTOCOPY OF THE E-CHALLAN DATED 23.09.2023.

Exhibit P2 TRUE PHOTOCOPY OF THE APPLICATION OF THE PETITIONER DATED 29.09.2023.

Exhibit P3 TRUE PHOTOCOPY OF THE CHALLAN DATED 29.09.2023.

Exhibit P3[a] TRUE PHOTOCOPY OF THE CHALLAN DATED 29.09.2023.

Exhibit.P4 TRUE PHOTOCOPY OF THE RELEVANT EXTRACT OF THE BANK ACCOUNT OF THE PETITIONER IN THE INFO PARK BRANCH OF HDFC BANK AS ON 29.09.2023

Exhibit.P5 TRUE PHOTOCOPY OF THE EMAIL DATED 29.09.2023 SENT BY THE PETITIONER TO THE 4TH RESPONDENT.

Exhibit.P6 TRUE PHOTOCOPY OF THE EMAIL DATED 05.10.2023 SENT BY THE PETITIONER TO THE 2ND RESPONDENT.

Exhibit.P7 TRUE PHOTOCOPY OF THE ORDER BEARING NO.

JECCZ/677/2022-CZ3(2) DATED 10.11.2023 ISSUED BY THE 2ND RESPONDENT

Exhibit-P8 TRUE PHOTOCOPY OF THE ERRATUM NOTICE BEARING NO. JECCZ/677/2022-CZ3 DATED 22.11.2023 ISSUED BY THE 3RD RESPONDENT

RESPONDENT EXHIBITS

Exhibit R5(A) A TRUE COPY OF THE TODDY WORKERS WELFARE FUND ID CARD DATED 24-11-2003 OF THE 1ST APPLICANT

Exhibit R5(B) A TRUE COPY OF THE TODDY WORKERS WELFARE FUND ID CARD DATED NIL OF THE 2ND APPLICANT

Exhibit R5(C) A TRUE COPY OF THE TODDY WORKERS WELFARE FUND ID CARD DATED 6-9-2003 OF THE 3RD APPLICANT 2024:KER:72501 WP(C) Nos.38893/2023, 2314/2024, 39684/2023, 40281/2023

Exhibit R5(D) A TRUE COPY OF THE LICENSE NO. 01/2023-24(DM) DATED 5.12.2023 ISSUED BY THE 4TH RESPONDENT IN THE WRIT PETITION

Exhibit R5(E) A TRUE COPY OF THE ORDER NO. CC-02-866/2023- DM DATED 5.12.2023 ISSUED BY THE CIRCLE INSPECTOR OF EXCISE, EXCISE CIRCLE OFFICE, KOCHI

Exhibit R5(F) A TRUE COPY OF THE RECEIPT DATED 21-11-2023 OF PAYMENT TO THE ACCIDENT RELIEF FUND FOR ERNAKULAM DISTRICT

Exhibit R5(G) A TRUE COPY OF THE RECEIPT DATED 21-11-2023 OF PAYMENT TO THE ACCIDENT RELIEF FUND FOR PALAKKAD DISTRICT

RESPONDENT ANNEXURES

Annexure R2 (a) True copy of the guidelines issued by the Excise Commissioner 2024:KER:72501 WP(C) Nos.38893/2023, 2314/2024, 39684/2023, 40281/2023

APPENDIX OF WP(C) 38893/2023

PETITIONER EXHIBITS

Exhibit-P1 TRUE PHOTOCOPY OF THE GUIDELINES TO BE FOLLOWED IN THE SALE OF TODDY SHOPS FOR 2023- 24 TO 2025-26, DATED 07.09.2023.

Exhibit-P2 TRUE PHOTOCOPY OF THE REPRESENTATION DATED 13.11.2023 SENT TO THE 2ND RESPONDENT.

Exhibit-P3 TRUE PHOTOCOPY OF THE ORDER NO.JECCZ/677/ 2022-CZ3(1) DATED 10.11.2023 ISSUED BY THE 3RD RESPONDENT.

 
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