Kerala High Court
Empee Distilleries Ltd vs State Of Kerala on 4 August, 2025
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE S.MANU
MONDAY, THE 4TH DAY OF AUGUST 2025 / 13TH SRAVANA, 1947
WP(C) NO. 38218 OF 2018
PETITIONER:
M/S. KAYCEE DISTILLERIES,
MARAVANCHERRY, PUDUKKAD, CHENGALLOOR P.O.,
680312, REPRESENTED BY ITS FACTORY MANAGER
MR K.A. RAJINIKANTHAN
BY ADV SRI.RAJU K.MATHEWS
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY ITS CONTROLLER OF LEGAL METROLOGY,
THIRUVANANTHAPURAM-695001.
2 THE ASSISTANT CONTROLLER OF LEGAL METROLOGY,
THRISSUR.
OTHER PRESENT:
ADV GRASHIOUS KURIAKOSE, ADGP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 04.08.2025, ALONG WITH W.P.(C)Nos.24324/2020,
17994/2021, 29648 & 39800/2022, 361, 7304, 8362, 8387 &
8637/2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE S.MANU
MONDAY, THE 4TH DAY OF AUGUST 2025 / 13TH SRAVANA, 1947
WP(C) NO. 24324 OF 2020
PETITIONER:
M/S.EMPEE DISTILLERIES LTD.,
KANJIKODE, PALAKKAD,
REPRESENTED BY ITS FACTORY MANAGER
MR.A.RAJANIKANTHAN
BY ADV SRI.RAJU K.MATHEWS
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY ITS CONTROLLER OF LEGAL METROLOGY,
THIRUVANANTHAPURAM-695001.
2 THE ASSISTANT CONTROLLER OF LEGAL METROLOGY,
PALAKKAD.
BY ADV.
SRI.GRASHIOUS KURIAKOSE-ADGP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 04.08.2025, ALONG WITH W.P.(C)Nos.38218/2018,
17994/2021, 29648 & 39800/2022, 361, 7304, 8362, 8387 &
8637/2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE S.MANU
MONDAY, THE 4TH DAY OF AUGUST 2025 / 13TH SRAVANA, 1947
WP(C) NO. 17994 OF 2021
PETITIONER:
SDF INDUSTRIES LIMITED,
SDF HOUSE, N.H BYE PASS ROAD, CHANDRANAGAR,
PALAKKAD-678007.
REPRESENTED BY SRI.SUNNY MATHEW,
S/O.LATE P.M.MATHEW, AGED 53 YEARS,
SENIOR LIAISON ASSISTANT, SDF INDUSTRIES LIMITED.
BY ADV SRI.M.KRISHNAKUMAR
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY THE CONTROLLER OF LEGAL METROLOGY
VRINDAVAN GARDENS, POTTAKUZHI,
THIRUVANANTHAPURAM-695004.
2 THE ASSISTANT CONTROLLER,
LEGAL METROLOGY, VATANAPPALLY-KANJANY-THRISSUR
ROAD, OLARIKKARA, THRISSUR-680012.
BY ADV.
SRI.GRASHIOUS KURIAKOSE-ADGP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 04.08.2025, ALONG WITH W.P.(C)Nos.38218/2018,
24324/2020, 29648 & 39800/2022, 361, 7304, 8362, 8387 &
8637/2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE S.MANU
MONDAY, THE 4TH DAY OF AUGUST 2025 / 13TH SRAVANA, 1947
WP(C) NO. 29648 OF 2022
PETITIONER:
T.R.VIJAYAKUMAR
AGED 65 YEARS
S/O T.R.RAGHAVAN,PROPRIETOR, ELITE DISTILLERIES &
BEVERAGES CO (A PROPRIETARY CONCERN) KIRALOOR,
MUNDUR PO., THRISSUR. KERALA PIN: 680541.
BY ADV SRI.M.KRISHNAKUMAR
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY THE CONTROLLER OF LEGAL METROLOGY,
VRINDAVAN GARDENS, POTTAKUZHI,
THIRUVANANTHAPURAM-695004.
2 THE DEPUTY CONTROLLER,
LEGAL METROLOGY,
VATANAPPALLY-KANJANY-THRISSUR ROAD,
OLARIKKARA, THRISSUR-680012.
3 THE ASSISTANT CONTROLLER,
LEGAL METROLOGY, VATANAPPALLY-KANJANY-THRISSUR
ROAD, OLARIKKARA, THRISSUR-680012.
BY ADV.
SRI.GRASHIOUS KURIAKOSE-ADGP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 04.08.2025, ALONG WITH W.P.(C)Nos.38218/2018,
24324/2020, 17994/2021, 39800/2022, 361, 7304, 8362, 8387 &
8637/2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE S.MANU
MONDAY, THE 4TH DAY OF AUGUST 2025 / 13TH SRAVANA, 1947
WP(C) NO. 39800 OF 2022
PETITIONER:
NORMANDY BREWERIES AND DISTILLERIES PVT LTD
CHEEMENI, CHERUVATHUR(VIA), KASARAGODE DISTRICT-
671313, REPRESENTED BY ITS DIRECTOR, MR.ARUN
JOSEPH
BY ADV SRI.RAJU K.MATHEWS
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY ITS CONTROLLER OF LEGAL METROLOGY,
THIRUVANANTHAPURAM-695001.
2 THE ASSISTANT CONTROLLER OF LEGAL METROLOGY,
FLYING SQUAD, KASARAGOD-671121.
BY ADV.
SRI.GRASHIOUS KURIAKOSE-ADGP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 04.08.2025, ALONG WITH W.P.(C)Nos.38218/2018,
24324/2020, 17994/2021, 29648/2022, 361, 7304, 8362, 8387 &
8637/2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE S.MANU
MONDAY, THE 4TH DAY OF AUGUST 2025 / 13TH SRAVANA, 1947
WP(C) NO. 361 OF 2023
PETITIONER:
M/S.SEVEN SEAS DISTILLERY LTD.,
MANNUTHY P.O., TRISSUR-680651,
REPRESENTED BY ITS GENERAL MANAGER
MR.K.D.ANTU.
BY ADV SRI.RAJU K.MATHEWS
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY ITS CONTROLLER OF LEGAL METROLOGY,
THIRUVANANTHAPURAM, PIN - 695001.
2 THE DEPUTY CONTROLLER OF LEGAL METROLOGY,
OFFICE OF THE DEPUTY CONTROLLER OF LEGAL
METROLOGY, OLARI, TRISSUR, PIN - 680001.
BY ADV.
SRI.GRASHIOUS KURIAKOSE-ADGP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 04.08.2025, ALONG WITH W.P.(C)Nos.38218/2018,
24324/2020, 17994/2021, 29648 & 39800/2022, 7304, 8362,
8387 & 8637/2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE S.MANU
MONDAY, THE 4TH DAY OF AUGUST 2025 / 13TH SRAVANA, 1947
WP(C) NO. 7304 OF 2023
PETITIONER:
DEVICOLAM DISTILLERIES LTD.,
KAKKANAD,PIN - 682030
ERNAKULAM DISTRICT,
REPRESENTED BY ITS MANAGER AND AUTHORIZED
SIGNATORY
ABHILASH V.,
BY ADV SRI.RAJU K.MATHEWS
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY ITS CONTROLLER OF LEGAL
METEROLOGY, VIKAS BHAVAN, VIKAS BHAVAN ROAD,
THIRUVANANTHAPURAM 695 001.
2 THE INSPECTOR OF LEGAL METROLOGY,-VST-I
OFFICE OF THE INSPECTOR OF LEGAL METROLOGY,
SEA PORT- AIR PORT ROAD, KAKKANAD,
ERNAKULAM, PIN - 682030.
BY ADV.
SRI.GRASHIOUS KURIAKOSE-ADGP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 04.08.2025, ALONG WITH W.P.(C)Nos.38218/2018,
24324/2020, 17994/2021, 29648 & 39800/2022, 361, 8362, 8387
& 8637/2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
8
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE S.MANU
MONDAY, THE 4TH DAY OF AUGUST 2025 / 13TH SRAVANA, 1947
WP(C) NO. 8362 OF 2023
PETITIONER:
T.R. VIJAYAKUMAR,
AGED 66 YEARS
S/O. T.R. RAGHAVAN, PROPRIETOR,
ELITE DISTILLERIES & BEVERAGES CO. (A PROPRIETARY
CONCERN) KIRALOOR, MUNDUR P.O., THRISSUR,
KERALA, PIN - 680541.
BY ADV SRI.M.KRISHNAKUMAR
RESPONDENTS:
1 THE COMMISSIONER OF EXCISE,
GOVERNMENT OF KERALA, COMMISSIONERATE OF EXCISE,
BAKERY JUNCTION ROAD, NANDAVANAM,
PALAYAM VIKAS BHAVAN P.O.,
THIRUVANANTHAPURAM, PIN - 695033.
2 THE DEPUTY EXCISE COMMISSIONER
THRISSUR, EXCISE DIVISION OFFICE,
2ND FLOOR, ROOM NO. 64, CIVIL STATION,
AYYANTHOLE, THRISSUR, PIN - 680003.
3 EXCISE INSPECTOR,
ELITE DISTILLERIES & BEVERAGES COMPANY, KIRALUR,
THRISSUR DISTRICT, PIN - 680541.
BY ADV.
SRI.GRASHIOUS KURIAKOSE-ADGP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 04.08.2025, ALONG WITH W.P.(C)Nos.38218/2018,
24324/2020, 17994/2021, 29648 & 39800/2022, 361, 7304, 8387
& 8637/2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
9
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE S.MANU
MONDAY, THE 4TH DAY OF AUGUST 2025 / 13TH SRAVANA, 1947
WP(C) NO. 8387 OF 2023
PETITIONER:
SDF INDUSTRIES LIMITED,
SDF HOUSE, N.H BYE PASS ROAD,
CHANDRANAGAR, PALAKKAD, PIN - 678007.
REPRESENTED BY SRI.SUNNY MATHEW,
S/O. LATE P.M. MATHEW, AGED 55 YEARS,
SENIOR LIAISON ASSISTANT, SDF INDUSTRIES LIMITED,
BY ADV SRI.M.KRISHNAKUMAR
RESPONDENTS:
1 THE COMMISSIONER OF EXCISE,
GOVERNMENT OF KERALA, COMMISSIONERATE OF EXCISE,
BAKERY JUNCTION ROAD, NANDAVANAM, PALAYAM,
VIKAS BHAVAN P.O., THIRUVANANTHAPURAM,
PIN - 695033.
2 THE DEPUTY EXCISE COMMISSIONER,
THRISSUR EXCISE DIVISION OFFICE,
2ND FLOOR, ROOM NO.64, CIVIL STATION, AYYANTHOLE,
THRISSUR, PIN - 680003.
3 CIRCLE INSPECTOR OF EXCISE,
SDF INDUSTRIES LTD., PAMPADY, THIRUVILWAMALA,
THRISSUR DISTRICT, PIN - 680588.
BY ADV.
SRI.GRASHIOUS KURIAKOSE-ADGP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
04.08.2025, ALONG WITH W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022, 361, 7304, 8362 & 8637/2023, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
10
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE S.MANU
MONDAY, THE 4TH DAY OF AUGUST 2025 / 13TH SRAVANA, 1947
WP(C) NO. 8637 OF 2023
PETITIONER:
M/S.SEVEN SEAS DISTILLERY PVT. LTD.,
MANNUTHY P.O., TRISSUR, PIN - 680651
REPRESENTED BY ITS GENERAL MANAGER MR.K.D.ANTU.
BY ADV SRI.RAJU K.MATHEWS
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, M.G.
ROAD, THIRUVANANTHAPURAM, PIN - 695001.
2 THE COMMISSIONER OF EXCISE,
EXCISE COMMISIONERATE, BAKERY JUNCTION ROAD,
NANDAVANAM, PALAYAM, TRIVANDRUM, PIN - 695033.
3 THE DEPUTY EXCISE COMMISSIONER,
EXCISE DIVISION OFFICE, KALYAN NAGAR, AYYANTHOLE,
TRISSUR, PIN - 680003.
4 THE INSPECTOR OF EXCISE,
M/S. SEVEN SEAS DISTILLERY PVT. LTD.,
MANNUTHY P.O., TRISSUR, PIN - 680651.
BY ADV.
SRI.GRASHIOUS KURIAKOSE-ADGP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 04.08.2025, ALONG WITH W.P.(C)Nos.38218/2018,
24324/2020, 17994/2021, 29648 & 39800/2022, 361, 7304, 8362
& 8387/2023, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
11
S.MANU, J.
--------------------------------------------------
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
-------------------------------------------------
Dated this the 04th day of August, 2025
JUDGMENT
Petitioners in these writ petitions are companies engaged
in the manufacture of Indian Made Foreign Liquor and allied
activities. They import Extra Neutral Alcohol and other kinds of
spirits from other States. The imported spirits are stored in
storage tanks in the distilleries. Stored spirits will be transferred
to blending tanks for mixing with spirits of different strength,
flavours and colour. Petitioners got the storage tanks calibrated
by the respective Assistant Controllers of Legal Metrology.
Certificates issued by the Legal Metrology Department in
respect of tanks of the petitioners have been produced as
Exhibits in the writ petitions. Re-verification is required at
intervals of five years. Petitioners submit that the Legal
Metrology Department is charging a huge amount for
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
verification and stamping of each tank which was ₹12,500/- at
the time of filing of the writ petitions.
2. The main contention raised by the petitioners is that
the storage tanks used for storing spirits in the distilleries is not
liable to be calibrated by the Legal Metrology Department. They
contend that Section 24 of the Legal Metrology Act, 2009 would
not apply to the storage tanks in the distilleries. They further
contend that the Commissioner of Excise, who is the authority
under the Abkari Act, is not competent to insist that the tanks
shall be calibrated by the officers under the Legal Metrology Act.
According to the petitioners, no provision of the Abkari Act or
the Legal Metrology Act insists for calibration of the spirit tanks.
3. On the contrary, according to the State, calibration of
the spirit tanks is essential and tanks used for storing spirit also
falls within the sweep of Section 24 of the Legal Metrology Act.
The State contends that the volume readings calibrated and
certified by the Legal Metrology Department are used by the
Excise Department for assessment of excise duty and other
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
taxes based on the loss beyond the permissible limits. It is
covered under the definition of "transaction" under Section 2(u)
of the Legal Metrology Act. So also, the State contends that
disproportionate dilution of spirit and its consumption may affect
the well-being of human beings. Viewed from such an angle, use
of reading from the calibration chart for the above purpose is
also covered under the definition of "protection" under Section
2(k) of the Legal Metrology Act. Therefore, the State contends
that the verification and calibration of the tanks are impeccably
in accordance with the provisions of Sections 24 and 33 of the
Legal Metrology Act. The State further contends that in view of
the provisions of the Kerala Distillery and Warehouse Rules,
1968, the Commissioner of Excise is competent to insist that the
spirit tanks shall be gauged.
4. Heard Sri.Raju K.Mathews and Sri.M.Krishna Kumar,
learned counsel appearing for the petitioners and Sri.Grashious
Kuriakose, learned Additional Director General of Prosecution.
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
5. Sri.Raju K.Mathews, learned counsel, submitted that
the petitioners got their tanks calibrated by the Legal Metrology
Department initially under the impression that the same is an
essential requirement under law. Later, they realised that the
spirit tanks are not liable to be calibrated by the authorities
under the Legal Metrology Act. Therefore, they decided to
approach this Court. He contended that the Department is
unnecessarily insisting for such calibration and charging huge
amounts from the manufacturers of Indian Made Foreign Liquor.
He pointed out that re-verification at intervals of five years is
required and every time the manufacturers are compelled to
spend huge amounts for such re-verification by the authorities
of the Legal Metrology Department. The learned counsel
contended that the storage and blending tanks in the distilleries
of the petitioners are for industrial purposes. Rule 3 of the Legal
Metrology (Packaged Commodities) Rules, 2011 clarifies that
the provisions of the Rules are not applicable to industrial
consumers. Moreover, provisions of Section 24 of the Act would
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
apply only if weight or measure in possession of a person is put
to use in any transaction or for protection. In the case of
distilleries, the spirit tanks are not put to use for any transaction
or protection. The tanks are used only for storing spirit brought
to the distilleries till it is taken for the blending process.
Therefore, no "transaction" or "protection" is involved in the
process. Hence, he contended that in view of the provisions of
Section 24 of the Legal Metrology Act also, the verification and
calibration of spirit tanks cannot be insisted. Learned counsel
pointed out a clarification issued by the Assistant Controller of
Legal Metrology, Calicut to a homeopathic pharmaceutical
company stating that instruments intended exclusively for
industrial production need not be verified as per the existing
laws. He, on the strength of the said clarification issued by the
Legal Metrology Department, contended that storage of spirit for
industrial purpose cannot therefore be considered as something
falling within the regime under the Legal Metrology Act. The
learned counsel made reference to the judgment of this Court in
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17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
W.P(C)No.32187 of 2005. In the said judgment, this Court had
held that the State has no competence to levy excise duty on
rectified spirit/extra neutral alcohol. He hence argued that the
contention of the State that the volume readings calibrated by
the Legal Metrology Department are used for the purpose of
levying duty cannot be accepted by this Court. The learned
counsel further argued that under the Kerala Distillery &
Warehouse Rules, 1968 as also under the Kerala Foreign Liquor
(Compounding, Blending and Bottling) Rules, 1975
measurement of volume is not essential and the measurement
is made on the basis of strength. He further made reference to
various provisions of the Kerala Distillery and Warehouse Rules
and submitted that there are sufficient provisions included in the
Rules for gauging and measuring. Under such circumstances,
insistence for calibration by the Legal Metrology Department is
unnecessary and not supported by law.
6. Sri.M.Krishna Kumar, learned counsel appearing for
petitioners in some of the cases argued that "calibration" is not
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
mentioned anywhere in the Abkari laws. The relevant Rules
made under the Abkari Act speaks only about gauging. He
submitted that the Excise Commissioner is an authority under
the Abkari Act, who has no Jurisdiction to insist for enforcement
of the provisions of the Legal Metrology Act by the
manufacturing licensees. He contended that under Section
24(2) of Legal Metrology Act, only 'weight or measure' requires
verification. Unless and until the Central Government prescribes
the spirit tanks also as a kind of weight and measure, it cannot
be insisted that the spirit tanks require verification and
calibration. He pointed out that nowhere in the schedules of
Legal Metrology (General) Rules, there is any mention about
spirit tanks. He also pointed out the inclusion of vehicle fuel
tanks, oil storage tanks, etc. in the ninth schedule. He further
pointed out that liquor measuring vessels are also included
specifically in sixth schedule. However, spirit storage tanks are
not included in the schedules and hence provisions of Section 24
of the Legal Metrology Act can have no application in the case of
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
17994/2021, 29648 & 39800/2022,
361, 7304, 8362, 8387 & 8637/2023
spirit storage tanks in the distilleries. The learned counsel
therefore submitted that the insistence for verification and
calibration of spirit tanks by the Legal Metrology Department is
without any sanction of law.
7. The learned Additional Director General of
Prosecution submitted that the spirit tanks in distilleries will also
fall within the scope of the provisions of Section 24 of the Act,.
He argued that the Department relies on the readings and
measurements of spirit stored in the tanks for the purpose of
levy of excise duty and hence a transaction as defined under
Section 2(u) of the Legal Metrology Act is obviously involved. He
further contended that the manufacturing process involved is for
preparing liquor for consumption of human beings. Hence, close
monitoring of the process is essential for protection as defined
under Section 2(k) of the Legal Metrology Act. Hence, he
submitted that verification and stamping of spirit storage tanks
is mandatory under Section 24 of the Legal Metrology Act. He
also contended that under Rule 27 of the Legal Metrology
2025:KER:58068
W.P.(C)Nos.38218/2018, 24324/2020,
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(General) Rules, periodical verification is essential. He further
submitted that the petitioners cannot be permitted to avoid
periodical verification and stamping. He also submitted that the
same cannot be refused by the petitioners stating that they will
have to pay the necessary charges. He pointed out that, in case
any manipulations have been done which affects the capacity of
the storage tanks after their initial verification, the same can be
noted only if periodical verifications are conducted as mandated
under Rule 27. The learned Additional Director General of
Prosecution pointed out Rule 34 under Part-I of the Kerala
Distillery & Warehouse Rules, which insists that the distillers and
warehouse keepers shall account for deficiency in stocks. He
submitted that for ascertaining whether there is deficiency in
stocks, it is essential that the tanks are properly verified and
calibrated. He further contended that the requirement under
Rule 34 also amounts to a transaction as defined under the
Legal Metrology Act. The learned Additional Director General of
Prosecution further pointed out that Section 3 of the Legal
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Metrology Act confers overriding effect to the provisions of the
said Act over all other laws including the Abkari Act. He
submitted that the Commissioner of Excise has ample powers
under Rule 9 of the Kerala Distillery & Warehouse Rules to issue
directions insisting for gauging of vessels in the distillery, which
includes spirit storage tanks. He hence submitted that it is
mandatory for all manufacturing licensees to get their spirit
storage tanks verified and calibrated by the competent officers
of the Legal Metrology Department.
8. Focus of the contentions of the learned counsel for
the petitioners was on the provisions of the Legal Metrology Act
and the Legal Metrology (General) Rules. Their prime contention
is that the spirit storage tanks in the distilleries of the
petitioners will not fall within the ambit of Section 24 of the
Legal Metrology Act. They contended that the spirit storage
tanks cannot be considered as weights or measures as
mentioned under Section 24. According to them, no
"transaction" or "protection" as defined under the Legal
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Metrology Act is involved in the storage of spirit in tanks within
the premises of the distilleries. They also contended that unless
and until the Central Government includes spirit storage tanks in
the schedules of the Legal Metrology (General) Rules, the
provisions of Section 24 of the Act cannot apply. They further
contended as noted above, that the Commissioner of Excise has
no authority to enforce the provisions of the Legal Metrology
Act. To the contrary, the learned Additional Director of General
of Prosecution contended that the storage tanks also would fall
within the ambit of Section 24 of the Legal Metrology Act. He, as
noted above, submitted that, "transaction" as well as
"protection", as defined under the Act, are involved in storage of
spirit in the tanks and handling of the same within the
distilleries.
9. I have appreciated the contentions on the basis of
provisions of the Legal Metrology Act raised by both sides.
However, in my view, it is not essential in this case to delve
deep into the issue as to whether the provisions of Section 24 of
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the Act would apply to the spirit tanks within the premises of
distilleries. I hold so, as in my view, under Rule 9 of the Kerala
Distillery & Warehouse Rules, 1968, the Commissioner of Excise
has power to insist for gauging of vessels in the distillery. Rule 9
reads as follows: -
"9. Vessels and gauging.- All vessels in the
distillery, whether used as wash back, water vat or
spirit vat, shall be so placed as to permit the
contents being accurately gauged or measured and
shall be fitted, to the satisfaction of the
Commissioner, with proper dipping rods so
adjusted to fixed dipping places that the contents
may, at any time, be ascertainable. These vessels
shall be gauged in such manner as the
Commissioner may from time to time direct , and
no vessel shall be used as a wash back, water vat
or spirit vat until it has been gauged and the
gauging has been checked by such officer as the
Commissioner may appoint."
[emphasis added]
10. Provisions of Rule 9 are explicit. All vessels in the
distillery, whether used as wash back, water vat or spirit vat are
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to be fitted to the satisfaction of the Commissioner with proper
dipping rods so that the contents may at any time be
ascertainable. Further the Rule speaks that these vessels shall
be gauged "in such manner as the Commissioner may from time
to time direct". There is prohibition for using any vessel as wash
back, water vat or spirit vat until it has been gauged and the
gauging has been checked by such officer as the Commissioner
may appoint. Therefore, under Rule 9, vast powers are vested
with the Commissioner of Excise to insist that all vessels in the
distillery including spirit vat shall be gauged in such manner as
he may direct from time to time. The obvious purpose of the
Rule is to ensure that the vessels and vats used in the distillery
shall be maintained in such a manner, so that measurement of
its contents at any time using dipping rods will be possible. It is
for the Commissioner to decide as to how the vessels shall be
gauged. In my view, the said provision provides ample power
to the Commissioner to direct that the vats in any distillery shall
be gauged in any particular manner as he may deem fit.
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Therefore, if the Excise Commissioner insists that the
manufacturing licensees shall get spirit tanks in the distilleries
verified and calibrated by the officers of the Legal Metrology
Department, it cannot be said that the Commissioner of Excise
exceeded his authority in insisting so. The officers of the Legal
Metrology Department have expertise in calibrating various
weights and measures including tanks. Detailed procedure to be
followed for accurately calibrating tanks are laid down under the
Rules framed under the Legal Metrology Act and their
Schedules. Hence, if the Commissioner of Excise finds it
appropriate to insist that the manufacturing licensees shall get
the tanks calibrated by the Legal Metrology Department, which
is the appropriate Authority for doing such calibration, it cannot
be held that the Commissioner of Excise acted without authority
of law. As noted already, Rule 9 of the Kerala Distillery &
Warehouse Rules, 1968, empowers the Commissioner of Excise
to do so. In the above view of the matter, contentions of the
petitioners cannot be accepted.
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11. The petitioners have a grievance that exorbitantly
high amounts are charged for re-verification and calibration of
the spirit tanks. When the licensees have to get the tanks
verified and calibrated at the intervals of five years, financial
drain will recur. It will be open to the petitioners to approach the
concerned authority of the Legal Metrology Department or
Government seeking reduction of inspection charges and if such
requests are made by the petitioners the appropriate authority
shall consider the same and take a decision in the matter at the
earliest.
In view of the foregoing discussion, I find no merit in the
challenge raised in these writ petitions. Writ petitions are
accordingly dismissed, however with the above observations and
direction.
Sd/-
S.MANU
JUDGE
skj
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APPENDIX OF WP(C) 38218/2018
PETITIONER'S EXHIBITS
EXHIBIT P1 A LIST SHOWING THE DETAILS OF THE
BLENDING AND STORAGE TANKS IN
PETITIONER'S UNIT.
EXHIBIT P2 A TRUE COPY OF THE CERTIFICATE OF
VERIFICATION AND STAMPING DATED
26.12.2013, ISSUED BY THE 2ND
RESPONDENT, IN RESPECT OF 8 TANKS IN
THE PETITIONER'S UNIT.
EXHIBIT P3 TRUE COPY OF REPRESENTATION DATED
12.7.2011.
EXHIBIT P4 A TRUE COPY OF LETTER NO.677/11
DATED 06.9.2011 OF THE ASSISTANT
CONTROLLER OF LEGAL METROLOGY, CALICUT.
EXHIBIT P5 A TRUE COPY OF INTERIM ORDER DATED
09.12.2011 IN WP(C).NO.38500/2016.
EXHIBIT P5(a) A TRUE COPY OF ORDER DATED 13.6.2017
EXTENDING P5 INTERIM ORDER DATED
09.12.2011 IN WP(C)NO.38500/2016.
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APPENDIX OF WP(C) 24324/2020
PETITIONER'S EXHIBITS
EXHIBIT P1 A TRUE COPY OF CERTIFICATE OF
VERIFICATION AND STAMPING DATED
19.10.2015, ISSUED BY THE 2ND
RESPONDENT, IN RESPECT OF 19 TANKS IN
THE PETITIONER'S UNIT.
EXHIBIT P2 A TRUE COPY OF REPRESENTATION DATED
12.7.2011.
EXHIBIT P3 A TRUE COPY OF LETTER NO.677/11 DATED
6.9.2011 OF THE ASSISTANT CONTROLLER OF
LEGAL METROLOGY, CALICUT.
EXHIBIT P4 A TRUE COPY OF THE INTERIM ORDER DATED
26.11.2018 IN WPC NO.38218/2018.
EXHIBIT P5 A TRUE COPY OF ORDER DATED 25.9.2019
EXTENDING P4 INTERIM ORDER DATED
26.11.2018 IN WPC NO.38218/2018.
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APPENDIX OF WP(C) 17994/2021
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE INTERIM ORDER DATED
10.11.2020 PASSED BY THE HIGH COURT OF
KERALA IN WP(C)NO.24324/2020.
Exhibit P2 TRUE COPY OF THE CERTIFICATE DATED
16.06.2016 ISSUED BY THE 2ND
RESPONDENT.
Exhibit P3 TRUE COPY OF THE CERTIFICATE DATED
22.09.2016 ISSUED BY THE 2ND
RESPONDENT.
Exhibit P4 TRUE COPY OF THE LETTER DATED
12.07.2011 ISSUED IS BY M/S DOCTOR
PRAKASAM HOMEOPATHIC PHARMACEUTICALS.
Exhibit P5 TRUE COPY OF THE REPLY GIVEN BY THE
ASSISTANT CONTROLLER OF LEGAL
METROLOGY, KOZHIKODE ON 06.06.2011.
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APPENDIX OF WP(C) 29648/2022
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE LICENSE ISSUED TO THE
PETITIONER FOR THE YEAR 2022-2023.
Exhibit P2 TRUE COPY OF THE INTERIM ORDER DATED
6-09-2021 PASSED BY THE HIGH COURT OF
KERALA IN WP (C) NO. 17994/2021.
Exhibit P3 TRUE COPY OF THE INTERIM ORDER DATED
10-11-2020 PASSED BY THE HIGH COURT OF
KERALA IN WPC NO.24324/2020.
Exhibit P4 TRUE COPY OF THE CERTIFICATE OF
VERIFICATION DATED 20.09.202021 ISSUED
BY THE RESPONDENTS 2 & 3.
Exhibit P5 TRUE COPY OF THE LETTER DATED
12-07-2011 ISSUED BY M/S DOCTOR
PRAKASAM HOMEOPATHIC PHARMACEUTICALS.
Exhibit P6 TRUE COPY OF THE REPLY GIVEN BY THE
ASSISTANT CONTROLLER OF LEGAL
METROLOGY, KOZHIKODE ON 06-09-2011.
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APPENDIX OF WP(C) 39800/2022
PETITIONER'S EXHIBITS
Exhibit P1 A TRUE COPY OF THE CERTIFICATE OF
VERIFICATION AND STAMPING DATED
28.03.2018, ISSUED BY THE 2ND
RESPONDENT, IN RESPECT OF TANKS IN THE
PETITIONER'S UNIT.
Exhibit P2 A TRUE COPY OF REPRESENTATION DATED
12.07.2011.
Exhibit P3 A TRUE COPY OF LETTER NO.677/11 DATED
06.09.2011 OF THE ASSISTANT CONTROLLER
OF LEGAL METROLOGY, CALICUT.
Exhibit P4 A TRUE COPY OF THE INTERIM ORDER DATED
10.11.2020 IN WPC NO.25324/2020.
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APPENDIX OF WP(C) 361/2023
PETITIONER'S EXHIBITS
Exhibit- P1 A TRUE COPY OF THE CERTIFICATE OF
VERIFICATION AND STAMPING DATED
19.01.2018, ISSUED BY THE 2ND
RESPONDENT, IN RESPECT OF TANKS IN THE
PETITIONER'S UNIT.
Exhibit- P1(a) A TRUE COPY OF THE CERTIFICATE OF
VERIFICATION AND STAMPING DATED
18.04.2018, ISSUED BY THE 2ND
RESPONDENT, IN RESPECT OF TANKS IN THE
PETITIONER'S UNIT.
Exhibit-P2 A TRUE COPY OF REPRESENTATION DATED
12.07.2011.
Exhibit-P3 A TRUE COPY OF LETTER NO. 677/11 DATED
06.09.2011 OF THE ASSISTANT CONTROLLER
OF LEGAL METROLOGY, CALICUT.
Exhibit-P4 A TRUE COPY OF THE INTERIM ORDER DATED
10.11.2020 IN WPC NO. 24324/2020.
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APPENDIX OF WP(C) 7304/2023
PETITIONER'S EXHIBITS
Exhibit P1 A TRUE COPY OF THE REPRESENTATION
DATED 12.07.2011.
Exhibit P2 A TRUE COPY OF THE LETTER NO.677/11
DATED 06.09.2011 OF THE ASSISTANT
CONTROLLER OF LEGAL METROLOGY, CALICUT.
Exhibit- P3 A TRUE COPY OF THE INTERIM ORDER
DATED 10.11.2020 IN WPC NO.24324/2020.
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APPENDIX OF WP(C) 8362/2023
PETITIONER'S EXHIBITS
Exhibit P1 THE TRUE COPY OF THE INTERIM ORDER
DATED 19-09-2022 IN WPC 29648/2022 ON
THE FILE OF THE HIGH COURT OF KERALA.
Exhibit P2 THE TRUE COPY OF THE ORDER DATED
4-03-2023 PASSED BY THE 3RD RESPONDENT.
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APPENDIX OF WP(C) 8387/2023
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE INTERIM ORDER DATED
6-09-2021 IN WPC 17994/2021 ON THE FILE
OF THE HIGH COURT OF KERALA
Exhibit P2 TRUE COPY OF THE ORDER DATED 1-03-2023
PASSED BY THE 3RD RESPONDENT
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APPENDIX OF WP(C) 8637/2023
PETITIONER'S EXHIBITS
Exhibit- P1 A TRUE COPY OF THE CERTIFICATES OF
VERIFICATION AND STAMPING DATED
19.01.2018 ISSUED BY THE 2ND
RESPONDENT, IN RESPECT OF TANKS IN THE
PETITIONERS UNIT.
Exhibit-P1(a) A TRUE COPY OF THE CERTIFICATES OF
VERIFICATION AND STAMPING DATED
18.04.2018 ISSUED BY T5HE 2ND
RESPONDENT, IN RESPECT OF TANKS IN THE
PETITIONERS UNIT.
Exhibit-P2 A TRUE COPY OF THE ORDER DATED
17.01.2023 IN WPC NO. 361 OF 2023.
Exhibit P3 EXHIBIT P3 A TRUE COPY OF THE LETTER
NO. EXC/984/2023-XC3 DATED 04.03.2023
OF THE 2ND RESPONDENT.
Exhibit-P4 A TRUE COPY OF THE NOTICE NO. WPC
361/2023 DATED 07.03.2023 OF THE 4TH
RESPONDENT.
Exhibit-P5 A TRUE COPY OF THE LETTER DATED
07.03.2023, SUBMITTED BY THE PETITIONER
TO THE 4TH RESPONDENT.
