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