Edassery Resorts vs The Excise Commissioner
2025 Latest Caselaw 10481 Ker

Kerala High Court

Edassery Resorts vs The Excise Commissioner on 4 November, 2025

WP(C) NO. 23781 OF 2025 and Conn.cases

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                                                            2025:KER:83392

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

               THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

     TUESDAY, THE 4TH DAY OF NOVEMBER 2025 / 13TH KARTHIKA, 1947

                          WP(C) NO. 23781 OF 2025


PETITIONER:

              EDASSERY RESORTS,
              KATTAPPANA, IDUKKI, REPRESENTED BY ITS MANAGING PARTNER,
              E.J.DAVIS, AGED 69 YEARS, S/O.E.M.JOSEPH (LATE), RESIDING
              AT EDASSERY HOUSE, ANGAMALY VILLAGE, ALUVA TALUK,
              ANGADIKADAVU ROAD,ANGAMALY, ERNAKULAM DISTRICT, PIN -
              683572


              BY ADVS.
              SHRI.M.G.KARTHIKEYAN
              SRI.NIREESH MATHEW
              SRI.VIVEK VENUGOPAL
              SRI.BABU JOSE
              SHRI.GAJENDRA SINGH RAJPUROHIT
              SHRI.ATHUL POULOSE
              SHRI.AKHIL GEORGE



RESPONDENTS:

     1        THE EXCISE COMMISSIONER,
              COMMISSIONERATE OF EXCISE, EXCISE HEAD QUARTERS,NANDAVANAM,
              THIRUVANANTHAPURAM, PIN - 695033

     2        STATE OF KERALA,
              REPRESENTED BY SECRETARY, TAXES (A) DEPARTMENT, GOVT.
              SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

              SRI. SREEJITH V.S., GP.

      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.11.2025, ALONG WITH WP(C).12036/2020, 24679/2019, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 23781 OF 2025 and Conn.cases

                                            2




                                                                 2025:KER:83392


                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                    PRESENT

               THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

     TUESDAY, THE 4TH DAY OF NOVEMBER 2025 / 13TH KARTHIKA, 1947

                           WP(C) NO. 12036 OF 2020


PETITIONER:

              HOTEL DONA CASTLE
              (A UNIT OF EDASSERY GROUP OF HOTELS PVT. LTD.), KOTTAMUKKU,
              LAKSHMINADA, KOLLAM, REPRESENTED BY ITS MANAGING DIRECTOR,
              PAUL DAVIS, S/O. E. J. DAVIS.


              BY ADV SHRI.M.G.KARTHIKEYAN


RESPONDENTS:

     1        THE EXCISE COMMISSIONER
              COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM - 695 033.

     2        THE DEPUTY COMMISSIONER OF EXCISE
              KOLLAM, PIN - 691 001.

     3        STATE OF KERALA
              REPRESENTED BY ITS SECRETARY, TAXES (A) DEPARTMENT,
              GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001.


              SRI. SREEJITH V.S., GP.


     THIS     WRIT   PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
04.11.2025, ALONG WITH WP(C).23781/2025 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 23781 OF 2025 and Conn.cases

                                           3




                                                            2025:KER:83392


                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                     PRESENT

               THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

     TUESDAY, THE 4TH DAY OF NOVEMBER 2025 / 13TH KARTHIKA, 1947

                          WP(C) NO. 24679 OF 2019


PETITIONER:

              HOTEL EDASSRY MANSION
              KATHRIKADAVU, KALOOR-682017, REPRESENTED BY ITS MANAGING
              PARTNER, MITHUN DAVIS, S/O.E.J. DAVIS.


              BY ADVS.
              SHRI.M.G.KARTHIKEYAN
              SRI.NIREESH MATHEW




RESPONDENTS:

     1        STATE OF KERALA
              REPRESENTED BY SECRETARY, TAXES (A) DEPARTMENT, GOVERNMENT
              SECRETARIAT, THIRUVANANTHAPURAM-695001.

     2        THE EXCISE COMMISSIONER,
              COMMISSIONERATE OF EXCISE, EXCISE HEAD QUARTERS,
              NANDAVANAM, THIRUVANANTHAPURAM-695033.

     3        THE DEPUTY COMMISSIONER OF EXCISE,
              ERNAKULAM-682018.

          SRI. SREEJITH V.S., GP.

      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.11.2025, ALONG WITH WP(C).23781/2025 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 23781 OF 2025 and Conn.cases

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                                                                         2025:KER:83392

                                     JUDGMENT

W.P.(C) Nos.12036/2020 and 24679/2019

These writ petitions are filed challenging the conditions imposed by

the Excise Commissioner in his order dated 30.05.2018, in an application

seeking prior sanction for reconstituting the Director Board of the licensee

Company. The application preferred by the petitioner was allowed as per

Ext.P2 order, which reads as follows:

"In the above circumstances, sanction is hereby accorded to reconstitute the director board of Edassery Group of Hotels (P) Ltd., by allowing retirement of Sri.E.J.Davis and Smt. Maggie Davis from the director board and by inducting Sri.Paul Davis and Smt.Niya Paul as new directors subject to the remittance of Rs.1,00,000/- (One Lakh only) as per Rule 19(iii) and to change the name of licensee of FLB license No.KLM-15/2017 18 of Hotel Dona Castle, Kollam run by Edassery Group of Hotels (P) Ltd. from the name of Sri.E.J.Davis to the name of Sri. Paul Davis, Managing Director, after effecting the reconstitution of director board, subject to the remittance of a fee of Rs.2,00,000/- as per Rule 19(iv) of the Foreign Liquor Rules and subject to the final outcome of Crl. Appeal No.781/203 pending before the Hon'ble High Court of Kerala."

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2025:KER:83392

2. Initially, the petitioner sought for a direction to quash the

condition to the extent it imposes a condition of Rs 2 lakhs as per Rule

19(iv) of the Foreign Liquor Rules and also against the condition which

made the order subject to the final outcome of Crl.Appeal No.781/2017

pending before this Court. The petitioner also sought a prayer for a refund

of Rs. 2 lakhs made as per Ext.P2 order.

3. The learned Senior Counsel submits that he is not pressing the

prayer challenging the imposition of Rs. 2 lakhs along with a prayer for

refund. This is recorded. Accordingly, prayers Nos. 1 to 3 to the above

extent are declined as given up, based on the above concession. Ext.P3,

however, contains a condition that the application is allowed, subject to

the final outcome of Crl. Appeal No.781/2017, which is pending before this

Court.

4. The learned Senior Counsel points out the order passed by this

Court in Crl. M.A. No.4779/2017 in Crl.Appeal No.781/2017 dated

13.10.2017, suspending the conviction, taking note of the fact that the same WP(C) NO. 23781 OF 2025 and Conn.cases

2025:KER:83392

will result in consequences, including adverse effect on the business. The

learned Senior Counsel submits that pursuant to the order staying the

conviction, their license has been renewed. This is also recorded.

5. In view of the above, Ext.P3 order insofar as directed that the

orders passed are subject to the final outcome of Crl.Appeal No.781/2017

pending before this Court is quashed. However, it is made clear that if

ultimately the conviction is upheld, it will be open to the respondents to

take such steps permissible under law.

These writ petitions are disposed of as above.

6. In W.P.(C) No. 23781/2025, the application submitted by the

petitioner for reconstitution of the partnership was rejected through

Ext.P4 order, which was upheld by Ext.P5 revision. The reasons for

rejection are the conviction and sentence in CC 16/2016 on the files of the

Special Judge CBI, Ernakulam, the same as in the earlier cases.

7. Taking note of the fact that the conviction itself is stayed as

stated above, the application could not have been rejected, as no WP(C) NO. 23781 OF 2025 and Conn.cases

2025:KER:83392

disqualification can be attributed pending the interim order. It is also to be

noted that reconstitution has been allowed in the other two cases. Given

the above, the impugned orders are quashed, and there will be a direction

to the 1st respondent to reconsider the application in the light of the fact

that the conviction itself has been stayed/suspended. Fresh orders, in

accordance with law, shall be passed within two months from the date of

receipt of a copy of this judgment.

The writ petition is allowed as above.

Sd/-MOHAMMED NIAS C.P. JUDGE

lsn WP(C) NO. 23781 OF 2025 and Conn.cases

2025:KER:83392

APPENDIX OF WP(C) 23781/2025

PETITIONER EXHIBITS

Exhibit P1 TRUE PHOTOCOPY OF THE ONLINE APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

Exhibit P2 TRUE PHOTOCOPY OF THE ORDER DATED 22.05.2018 PASSED BY THE EXCISE COMMISSIONER IN RESPECT OF HOTEL EDASSERY MANSION Exhibit P3 TRUE PHOTOCOPY OF THE ORDER NO.G.O(RT)NO.565/ 2019/TAXES DATED 11.08.2019 PASSED BY THE 2ND RESPONDENT Exhibit P4 TRUE PHOTOCOPY OF THE ORDER NO.EXC/4601/2022-XC6 DATED 18.10.2022 PASSED BY THE 1ST RESPONDENT. Exhibit P5 TRUE PHOTOCOPY OF THE ORDER, GO(RT)NO.382/2023/ TAXES DATED 08.06.2023 PASSED BY THE 2ND RESPONDENT.

WP(C) NO. 23781 OF 2025 and Conn.cases

2025:KER:83392

APPENDIX OF WP(C) 12036/2020

PETITIONER EXHIBITS

EXHIBIT P1 PHOTOCOPY OF THE JUDGMENT DATED 19.03.2018 IN W.P.(C) NO.8082/2018 PASSED BY THIS HON'BLE COURT.

EXHIBIT P2 TRUE COPY OF THE ORDER NO.EXC/255/2018-XC7 DATED 30.05.2018 PASSED BY THE 1ST RESPONDENT. EXHIBIT P3 PHOTOCOPY OF THE REVISION PETITION DATED 01.10.2018 FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P4 PHOTOCOPY OF THE JUDGMENT DATED 13.02.2020 IN WP(C) NO.3233/2020 PASSED BY THIS HON'BLE COURT. EXHIBIT P5 PHOTOCOPY OF THE ORDER DATED 19.05.2020 PASSED BY THE 3RD RESPONDENT.

WP(C) NO. 23781 OF 2025 and Conn.cases

2025:KER:83392

APPENDIX OF WP(C) 24679/2019

PETITIONER EXHIBITS

EXHIBIT P1 PHOTOCOPY OF THE APPLICATION DATED 14.08.2017 SUBMITTED BEFORE THE 2ND RESPONDENT THROUGH PROPER CHANNEL.

EXHIBIT P2 PHOTOCOPY OF THE PARTNERSHIP DEED DATED 30.11.2013 ALONG WITH ACKNOWLEDGMENT OF REGISTRATION OF FIRM.

EXHIBIT P3 TRUE COPY OF THE ORDER NO.EXC/308/2018-XC6/D.DIS DATED 22.05.2018 PASSED BY THE 2ND RESPONDENT. EXHIBIT P4 PHOTOCOPY OF THE REVISION PETITION DATED 01.10.2018 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P5 PHOTOCOPY OF THE ORDER GO(RT) NO.565/2019/TAXES, DATED 11.08.2019 PASSED BY THE 1ST RESPONDENT.