[Cites 1, Cited by 0]
Kerala High Court
Vidyadharan G vs Union Of India on 31 January, 2026
2026:KER:9535
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
SATURDAY, THE 31ST DAY OF JANUARY 2026 / 11TH MAGHA, 1947
WP(C) NO. 39402 OF 2023
PETITIONERS:
1 VIDYADHARAN G.,
AGED 75 YEARS
S/O. GANGADHARAN, ASI, BORDER SECURITY FORCE (BSF)
(RTD.), RESIDING AT VALLESSERIL, PUTHUPALLY (NORTH) P.
O., KAYAMKULAM, ALAPPUZHA, PIN - 690527
2 PRADEEP KUMAR,
AGED 64 YEARS
S/O. THANKACHAN P.V., HEAD CONSTABLE, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT RAJ BHAVAN, ALA P.O.,
CHENGANNUR, ALAPPUZHA, PIN - 689126
3 ANIL KUMAR R,
AGED 53 YEARS
S/O. RAMAN NAIR P, HEAD CONSTABLE, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT THIRUVATHIRA, SIVAGI
NAGAR, OLIKONAM, NEDUMANGAD P.O., NEDUMANGAD,
THIRUVANANTHAPURAM, PIN - 695541
4 B. SAJIKUMAR,
AGED 56 YEARS
S/O. N. BALAKRISHNAN NAIR, HEAD CONSTABLE, BORDER
SECURITY FORCE (BSF) (RTD.), RESIDING AT SHEEBA NIVAS,
MALANCHERIKONAM, MUNDELA P.O., ARUVIKKARA,
THIRUVANANTHAPURAM, PIN - 695543
5 G. VENUGOPALAN NAIR,
AGED 64 YEARS
S/O. V. GOPALA PILLAI (LATE), HEAD CONSTABLE, BORDER
SECURITY FORCE (BSF) (RTD.), RESIDING AT SALABHANJIKA,
NETTIRACHIRA, MYNAELA P.O., THIRUVANANTHAPURAM, PIN -
695543
BY ADVS.
SRI.JINSON OUSEPH
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
2
SRI.V.PRINCE DEV
SRI.C.RAJESWARA KUMAR
SMT.CHITRA VIJAYAN
SHRI.BASIL MECHERY
SHRI.NIMISHA GEORGE
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY, MINISTRY OF HOME AFFAIRS
(MHA), NORTH BLOCK, NEW DELHI, PIN - 110001
2 DIRECTOR GENERAL OF BOARDER SECURITY FORCE (BSF),
BLOCK NO. 10, CGO COMPLEX, LODHI ROAD, NEW DELHI, PIN
- 110003
3 DEPUTY INSPECTOR GENERAL,
SECTOR HEAD QUARTER BSF (SHQ), THIRUVANANTHAPURAM,
MUTTATHARA P.O., VALLAKADAVU, THIRUVANANTHAPURAM, PIN
- 695008
4 CANTEEN OFFICER,
SECTOR HEAD QUARTERS, BSF, THIRUVANANTHAPURAM,
MUTTATHARA P.O., VALLAKADAVU, THIRUVANANTHAPURAM, PIN
- 695008
5 THE COMMISSIONER,
KERALA STATE SALES TAX & GOODS AND SERVICE TAX
DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA
P.O., THIRUVANANTHAPURAM, PIN - 695002
BY ADVS.
SHRI.DAYASINDHU SHREEHARI N.S., SENIOR PANEL COUNSEL
SHRI.C.DINESH, CGC
SMT JASMINE GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
31.01.2026, ALONG WITH WP(C).38774/2023, 40093/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
SATURDAY, THE 31ST DAY OF JANUARY 2026 / 11TH MAGHA, 1947
WP(C) NO. 38774 OF 2023
PETITIONERS:
1 SADASIVAN M.,
AGED 74 YEARS
S/O. MADHAVAN K.P., HEAD CONSTABLE, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT PADMAPURATH HOUSE,
MUTHUKULAM S.P.O., ALAPPUZHA, PIN - 690506
2 M.K. SIVANANDAN,
AGED 59 YEARS
S/O. KUMARAN (LATE), ASI/GD, BORDER SECURITY FORCE
(BSF) (RTD.), RESIDING AT MALAYIL HOUSE, KALLIMEL
P.O., MAVELIKARA, PIN - 690509
3 K.M. VISWANATHAN,
AGED 63 YEARS
S/O. MADHAVAN, HEAD CONSTABLE, BORDER SECURITY FORCE
(BSF) (RTD.), RESIDING AT SREENILAYAM, MUTHUKULAM
S.P.O., ALAPPUZHA, PIN - 690506
4 K. KANAKESWARAN,
AGED 73 YEARS
S/O. KESAVAN, CONSTABLE, BORDER SECURITY FORCE (BSF)
(RTD.), RESIDING AT PAZHAYATTU HOUSE, PURAKKAD P.O.,
AMBALAPUZHA, ALAPPUZHA, PIN - 688561
5 C.N. KAMALASANAN,
AGED 71 YEARS
S/O. C.K. NARAYANAN ACHARY, CONSTABLE, BORDER SECURITY
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
4
FORCE (BSF) (RTD.), RESIDING AT KAMALA NIVAS, VADACHAL
P.O., ALAPPUZHA, PIN - 688003
6 LOWRENCE T.V.,
AGED 62 YEARS
S/O. JOSEPH T.X., HEAD CONSTABLE, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT THEKKEPALACKAL,
PATHIRAPALLY P.O., CHETIKADU, ALAPPUZHA, PIN - 688521
7 RAVEENDRAN S.,
AGED 62 YEARS
S/O. SANKARAN, LANCE NAIK, BORDER SECURITY FORCE (BSF)
(RTD.), RESIDING AT OTTATHENGIL, PUTHUVAL, MUTHUKULAM
SOUTH, MUTHUKULAM, ALAPPUZHA, PIN - 690506
8 ANTONY P.A.,
AGED 62 YEARS
S/O. DEVASIA ANTONY (LATE), INSPECTOR, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT PUTHENPARAMBIL HOUSE,
KAVALAM NORTH, ALAPPUZHA, PIN - 688506
9 SADANANDAN V.,
AGED 59 YEARS
S/O. K. VASU (LATE), HEAD CONSTABLE, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT KAVIL PADEETTATHIL,
NALLANICKAL, ARATTUPUZHA P.O., ALAPPUZHA, PIN - 690535
0 M.T. PURUSHOTHAMAN,
AGED 73 YEARS
S/O. V.K. THANKAPPAN, HEAD CONSTABLE, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT CHANDINI HOUSE,
VADACKAL P.O., ALAPPUZHA, PIN - 688003
11 V. PRABHAKARAN,
AGED 68 YEARS
S/O. VELAYUDHAN, HEAD CONSTABLE, BORDER SECURITY FORCE
(BSF) (RTD.), RESIDING AT ARYA BHAVAN, PEROORKARAZHMA,
THAMARAKKULAM, ALAPPUZHA, PIN - 690505
12 K. SREEKUMARAN NAIR,
AGED 60 YEARS
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
5
S/O. G. KRISHNAN NAIR (LATE), HEAD CONSTABLE, BORDER
SECURITY FORCE (BSF) (RTD.), RESIDING AT ANIZHAM, NEAR
GOVT VHSS, VELLANAD P.O., THIRUVANATHAPURAM, PIN -
695543
13 B. ASHOK KUMAR,
AGED 54 YEARS
S/O. BHASKARAN NAIR, HEAD CONSTABLE, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT PAZHAYA NETTAYATHU
VEEDU, NANNATTUKAVU, POTHENCODE P.O.,
THIRUVANANTHAPURAM, PIN - 688561
14 S. VIJAYAKUMAR,
AGED 62 YEARS
S/O. SREEDHARAN (LATE), HEAD CONSTABLE, BORDER
SECURITY FORCE (BSF) (RTD.), RESIDING AT VIJAYALAYAM,
MUNDEELA P.O., VELLANADU, THIRUVANANTHAPURAM, PIN -
695543
15 P. NELSON,
AGED 70 YEARS
S/O. PATHROSE, HEAD CONSTABLE, BORDER SECURITY FORCE
(BSF) (RTD.), RESIDING AT KALEELU VILA VEEDU, SADATH
NAGAR 14, KALLUMTHAZHAM P.O., KILIKOLLUR, KOLLAM, PIN
- 691004
16 MOHANAN M.,
AGED 57 YEARS
S/O. MADHAVAN, HEAD CONSTABLE, BORDER SECURITY FORCE
(BSF) (RTD.), RESIDING AT KAITHAKUNNEL PUTHUVAL HOUSE,
KANDALLOOR SOUTH P.O., MANIVELIKADAVU, ALAPPUZHA, PIN
- 690535
BY ADVS.
SRI.JINSON OUSEPH
SHRI.S.VIJAYAN
SRI.V.PRINCE DEV
SRI.C.RAJESWARA KUMAR
SMT.CHITRA VIJAYAN
SHRI.BASIL MECHERY
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
6
SHRI.NIMISHA GEORGE
SMT.AMALENDU N.S.
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY, MINISTRY OF HOME AFFAIRS
(MHA), NORTH BLOCK, NEW DELHI, PIN - 110001
2 DIRECTOR GENERAL OF BOARDER SECURITY FORCE (BSF),
BLOCK NO.10, CGO COMPLEX, LODHI ROAD, NEW DELHI, PIN -
110003
3 DEPUTY INSPECTOR GENERAL,
SECTOR HEAD QUARTER BSF (SHQ), THIRUVANANTHAPURAM,
MUTTATHARA P.O., VALLAKADAVU, THIRUVANANTHAPURAM, PIN
- 695008
4 CANTEEN OFFICER,
SECTOR HEAD QUARTERS, BSF, THIRUVANANTHAPURAM,
MUTTATHARA P.O., VALLAKADAVU, THIRUVANANTHAPURAM, PIN
- 695008
5 THE COMMISSIONER,
KERALA STATE SALES TAX & GOODS AND SERVICE TAX
DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA
P.O., THIRUVANANTHAPURAM, PIN - 695002
BY ADV SHRI.ACHUTH KRISHNAN R., CGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
31.01.2026, ALONG WITH WP(C).39402/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
SATURDAY, THE 31ST DAY OF JANUARY 2026 / 11TH MAGHA, 1947
WP(C) NO. 40093 OF 2023
PETITIONERS:
1 V. RADHARAMANAN,
AGED 75 YEARS
S/O. N.K. VELAYUDHAN (LATE), RM, BORDER SECURITY FORCE
(BSF) (RTD.), RESIDING AT SOUPARNIKA, PERINGALA P.O.,
MULAKKUZHA, CHENGANNUR, ALAPPUZHA, PIN - 689505
2 M.M. RAJU,
AGED 72 YEARS
S/O. M.V. MATHAI (LATE), CONSTABLE, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT MOOTHAMPAKKAL HOUSE,
KEEZHCHERIMEL, CHENGANNUR P.O., ALAPPUZHA, PIN -
689121
3 R. VIJAYAN,
AGED 74 YEARS
S/O. KOCHURAMAN (LATE), HEAD CONSTABLE, BORDER
SECURITY FORCE (BSF) (RTD.), RESIDING AT
CHANGARAZHETHU HOUSE, CHUNAKARA EAST P.O., ALAPPUZHA,
PIN - 690534
4 N.M. VARGHESE,
AGED 76 YEARS
S/O. N.M. PAPPY, LANCE NAIK, BORDER SECURITY FORCE
(BSF) (RTD.), RESIDING AT KURUMPOLETHU HOUSE,
PALLICKAL P.O., MANJADITHARA, KAYAMKULAM, ALAPPUZHA,
PIN - 690503
5 M. DANIEL,
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
8
AGED 73 YEARS
S/O. JOSEPH MATHUNNI, ASI/RO, BORDER SECURITY FORCE
(BSF) (RTD.), RESIDING AT CHALIL PUTHEN VEEDU,
NJAKKANAL P.O., KRISHNAPURAM, ALAPPUZHA, PIN - 690533
6 ANIL KUMAR P.,
AGED 53 YEARS
S/O. PUSHPANGADEN V., HEAD CONSTABLE, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT KADUVINAL HOUSE,
MAHADEVIKADU P.O., KARTHIKAPALLY, ALAPPUZHA, PIN -
690516
7 S. SURESH,
AGED 54 YEARS
S/O. P. SIVARAMAN, HEAD CONSTABLE, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT SREE BHAVAN,
ULAVUKKADU, NOORANADU P.O., ALAPPUZHA, PIN - 690504
8 G. GOPI,
AGED 74 YEARS
S/O. N. GOPALAN, SI/RO, BORDER SECURITY FORCE (BSF)
(RTD.), RESIDING AT BINDHU BHAVANAM, PAYYANALLOOR
P.O., NOORANAD, PALAMEL, ALAPPUZHA, PIN - 690504
9 JOHN AUGUSTIN A.R.,
AGED 57 YEARS
S/O. A.A. RICHARD, HEAD CONSTABLE, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT ARATTUKULAM, POOMKAVU,
PATHIRAPALLY P.O., ALAPPUZHA, PIN - 688521
0 SASEENDRAN N.,
AGED 66 YEARS
S/O. NALLA THAMBI, KP 9/472, LAVANYA NIVAS, NCC NAGAR,
PEROORKADA, THIRUVANANTHAPURAM, PIN - 695005
11 V. JOHNSON,
AGED 76 YEARS
S/O. N.M GEORGE, HEAD CONSTABLE, BORDER SECURITY FORCE
(BSF) (RTD.) RESIDING AT MAMOOTTIL, EREZHA NORTH,
MAVELIKKARA, CHETTIKULANGARA P.O., KANNAMANGALAM
(PART), ALAPPUZHA, PIN - 690106
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
9
BY ADVS.
SRI.JINSON OUSEPH
SHRI.S.VIJAYAN
SRI.V.PRINCE DEV
SRI.C.RAJESWARA KUMAR
SMT.CHITRA VIJAYAN
SHRI.BASIL MECHERY
SHRI.NIMISHA GEORGE
SMT.AMALENDU N.S.
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY, MINISTRY OF HOME AFFAIRS
(MHA), NORTH BLOCK, NEW DELHI, PIN - 110001
2 DIRECTOR GENERAL OF BOARDER SECURITY FORCE (BSF).,
BLOCK NO.10, CGO COMPLEX, LODHI ROAD, NEW DELHI, PIN -
110003
3 DEPUTY INSPECTOR GENERAL,
SECTOR HEAD QUARTER BSF (SHQ), THIRUVANANTHAPURAM,
MUTTATHARA P.O., VALLAKADAVU, THIRUVANANTHAPURAM, PIN
- 695008
4 CANTEEN OFFICER,
SECTOR HEAD QUARTERS, BSF, THIRUVANANTHAPURAM,
MUTTATHARA P.O., VALLAKADAVU, THIRUVANANTHAPURAM, PIN
- 695008
5 THE COMMISSIONER,
KERALA STATE SALES TAX & GOODS AND SERVICE TAX
DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA
P.O., THIRUVANANTHAPURAM, PIN - 695002
BY ADV SHRI.SUVIN R.MENON, SENIOR PANEL COUNSEL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
31.01.2026, ALONG WITH WP(C).39402/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
10
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
SATURDAY, THE 31ST DAY OF JANUARY 2026 / 11TH MAGHA, 1947
WP(C) NO. 40845 OF 2023
PETITIONERS:
1 M. JAMALUDEEN,
AGED 73 YEARS
S/O. SHAIK MYDEEN RAWTHER, LANCE NAIK, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT THARAYIL THEKKE
PEEDIKAYIL, ATHIKKATTUKULANGARA P.O., VTC, PANAMEL,
NOORANAD, MAVELIKARA, ALAPPUZHA, PIN - 690504
2 PRAKASHAN P.,
AGED 49 YEARS
S/O. PRABHAKARAN M., HEAD CONSTABLE, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT PRABHATHAM HOUSE,
THRIKKUNNAPUZHA, VALIYAPARAMBU, KARTHIKAPPALLY,
ALAPPUZHA, PIN - 690516
3 K.C. PILLAI,
AGED 78 YEARS
S/O. M.V. MATHAI (LATE), INSPECTOR, BORDER SECURITY
FORCE (BSF) (RTD.), RESIDING AT MOOTHAMPAKKAL HOUSE,
KEEZHCHERIMEL, CHENGANNUR P.O., ALAPPUZHA, PIN -
689121
BY ADVS.
SRI.JINSON OUSEPH
SHRI.S.VIJAYAN
SRI.V.PRINCE DEV
SRI.C.RAJESWARA KUMAR
SMT.CHITRA VIJAYAN
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
11
SHRI.BASIL MECHERY
SHRI.NIMISHA GEORGE
SMT.AMALENDU N.S.
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY, MINISTRY OF HOME AFFAIRS
(MHA), NORTH BLOCK, NEW DELHI, PIN - 110001
2 DIRECTOR GENERAL OF BOARDER SECURITY FORCE (BSF),
BLOCK NO. 10, CGO COMPLEX, LODHI ROAD, NEW DELHI, PIN
- 110003
3 DEPUTY INSPECTOR GENERAL,
SECTOR HEAD QUARTER BSF (SHQ), THIRUVANANTHAPURAM,
MUTTATHARA P.O., VALLAKADAVU, THIRUVANANTHAPURAM, PIN
- 695008
4 CANTEEN OFFICER,
SECTOR HEAD QUARTERS, BSF, THIRUVANANTHAPURAM,
MUTTATHARA P.O., VALLAKADAVU, THIRUVANANTHAPURAM, PIN
- 695008
5 THE COMMISSIONER,
KERALA STATE SALES TAX & GOODS AND SERVICE TAX
DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA
P.O., THIRUVANANTHAPURAM, PIN - 695002
BY ADVS.
SMT.MINI GOPINATH, SENIOR PANEL COUNSEL
SHRI.C.DINESH, CGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
31.01.2026, ALONG WITH WP(C).39402/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
12
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
SATURDAY, THE 31ST DAY OF JANUARY 2026 / 11TH MAGHA, 1947
WP(C) NO. 41074 OF 2023
PETITIONERS:
1 D. CHANDRAN,
AGED 62 YEARS
S/O. DIVAKARAN, LANCE NAIK, BOARDER SECURITY FORCE
(RTD), RESIDING AT VALLATHIL HOUSE, CHINGOLI P.O.,
ALAPPUZHA, PIN - 690532
2 RAJENDRAN D.,
AGED 58 YEARS
S/O. DAMODARAN G (LATE), ASI, BOARDER SECURITY FORCE
(RTD), RESIDING AT RAJENDRA BHAVANAM, CHERAVALLY,
KAYAMKULAM P.O., ALAPPUZHA, PIN - 690502
3 SHAJI K.,
AGED 57 YEARS
S/O. KUNCHU N., LANCE NAIK, BOARDER SECURITY FORCE
(RTD), RESIDING AT NADATHIL VADAKKATHIL, BHARANIKAVU
NORTH P.O., KAYAMKULAM (VIA), ALAPPUZHA, PIN - 690503
4 A. NAZARUDEEN,
AGED 62 YEARS
S/O. AHAMMED KUTTY, CT/BB, BOARDER SECURITY FORCE
(RTD), RESIDING AT KARIMPIL THEKKETHIL HOUSE, CHINGOLI
P.O., ALAPPUZHA, PIN - 690532
5 GOPALAKRISHNA PILLAI,
AGED 78 YEARS
S/O. KUTTANPILLA C.T., BOARDER SECURITY FORCE (RTD),
RESIDING AT KALLIKKATTU THARAYIL, MUTHUKULAM S.P.O.,
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
13
ALAPPUZHA, PIN - 690506
6 A. VIKRAMAN PILLAI,
AGED 67 YEARS
S/O. ANANDA KRISHNA PILLAI, ASI, BOARDER SECURITY
FORCE (RTD), RESIDING AT CHITHIRA, MUTHUKULAM, EAST OF
CHENKILATHU JUNCTION, MUTHUKULAM P.O., ALAPPUZHA, PIN
- 690506
7 SIVANANDAN K.,
AGED 64 YEARS
S/O. KOCHUKUNJU (LATE), SI, BOARDER SECURITY FORCE
(RTD), RESIDING AT PUTHEN KANDATHIL HOUSE, MUTHUKULAM
SOUTH P.O., ALAPPUZHA, PIN - 690506
8 JOSEPH NICHOLAS,
AGED 52 YEARS
S/O. M.S NICHOLAS, HC, BOARDER SECURITY FORCE (RTD),
RESIDING AT CHEMPILKALAM, KARUMADY, AMBALAPPUZHA,
ALAPPUZHA, PIN - 688564
9 G. PANKAJAKSHAN,
AGED 55 YEARS
S/O. GOVINDAN, CT, BOARDER SECURITY FORCE (RTD),
RESIDING AT MANGALASSERICHIRA, MUTHUKULAM, ALAPPUZHA,
PIN - 690506
0 G. CHANDRASEKHARAN NAIR,
AGED 74 YEARS
S/O. GOVINDAN NAIR, HC, BOARDER SECURITY FORCE (RTD),
RESIDING AT KAMALA BHAVANAM, CHEPPAD P.O., ALAPPUZHA,
PIN - 690507
11 AJI D.,
AGED 56 YEARS
S/O. J. DEYA DAS, HC, BOARDER SECURITY FORCE (RTD),
RESIDING AT BETHEL HOUSE, CHEKKALA KONAM, KALLAYAM
P.O., THIRUVANANTHAPURAM, PIN - 695043
12 SHAJI THOMAS,
AGED 59 YEARS
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
14
S/O. K.B. THOMAS, CT, BOARDER SECURITY FORCE (RTD),
RESIDING AT CHENNADU HOUSE, CHENANKERY P.O., KAINAKARY
SOUTH, KUTTANAD, ALAPPUZHA, PIN - 688501
BY ADVS.
SRI.JINSON OUSEPH
SHRI.S.VIJAYAN
SRI.V.PRINCE DEV
SRI.C.RAJESWARA KUMAR
SMT.CHITRA VIJAYAN
SHRI.BASIL MECHERY
SHRI.NIMISHA GEORGE
SMT.AMALENDU N.S.
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY, MINISTRY OF HOME AFFAIRS
(MHA), NORTH BLOCK, NEW DELHI, PIN - 110001
2 DIRECTOR GENERAL OF BOARDER SECURITY FORCE (BSF),
BLOCK NO. 10, CGO COMPLEX, LODHI ROAD, NEW DELHI, PIN
- 110003
3 DEPUTY INSPECTOR GENERAL,
SECTOR HEAD QUARTER BSF (SHQ), THIRUVANANTHAPURAM,
MUTTATHARA P.O., VALLAKADAVU, THIRUVANANTHAPURAM, PIN
- 695008
4 CANTEEN OFFICER,
SECTOR HEAD QUARTERS, BSF, THIRUVANANTHAPURAM,
MUTTATHARA P.O., VALLAKADAVU, THIRUVANANTHAPURAM, PIN
- 695008
5 THE COMMISSIONER,
KERALA STATE SALES TAX & GOODS AND SERVICE TAX
DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA
P.O., THIRUVANANTHAPURAM, PIN - 695002
BY ADVS.
SHRI.K.S.PRENJITH KUMAR, CGC
SHRI.C.DINESH, CGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
31.01.2026, ALONG WITH WP(C).39402/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
15
JUDGMENT
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
The petitioners in these writ petitions are stated
to be retired BSF Servicemen, who have been availing
canteen service from the Canteen Officer attached to
various canteens within the State of Kerala. They have
been purchasing liquor in the liquor quota available to them
from the canteens referred to above. Liquor, being an item
taxable under the provisions of the Kerala General Sales Tax
Act, 1963, the canteens have been collecting tax from the
petitioners. The petitioners point out that the tax
demanded by the canteens were also satisfied by them.
2. However, later the canteens noticing that there
was an increase in tax with respect to the assessment year
2018-19, sought to demand the differential tax from the
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
respective petitioners. It is in such circumstances, that the
respective petitioners have approached this Court
contending that there cannot be any demand with reference
to differential tax after the sale has already been completed.
3. I heard Sri.Jinson Ouseph, learned Counsel for
the petitioners in these writ petitions, Smt. Jasmine, the
learned Government Pleader and Sri.Achuth Krishnan R. for
respondents 1 to 5.
4. This Court notices that in view of predicament of
the petitioners herein, a representation was filed by the
canteens before the Government, which has come out with
an order dated 19.12.2025, deciding to waive the
differential tax payable by the canteens.
In that view of the matter, I am of the opinion
that no recovery can be effected from the petitioners in
these writ petitions. Therefore, I am of the opinion that
these writ petitions are only to be allowed. Insofar as
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
the learned Counsel for the petitioners point out that
substantial amounts have been collected from the
respective petitioners by the canteens, there will be a
direction to the respective canteens to re-fund whatever
amounts collected from the petitioners within a period of six
weeks from today.
Accordingly, these writ petitions would stand
allowed.
Sd/-
HARISANKAR V. MENON
JUDGE
SSK/31/01
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
APPENDIX OF WP(C) NO. 39402 OF 2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 1ST PETITIONER.
Exhibit P1(a) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 2ND PETITIONER.
Exhibit P1(b) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 3RD PETITIONER.
Exhibit P1(c) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 4TH PETITIONER.
Exhibit P1(d) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 5TH PETITIONER.
Exhibit P2 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 1ST PETITIONER.
Exhibit P2(a) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 2ND PETITIONER.
Exhibit P2(b) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 3RD PETITIONER.
Exhibit P2(c) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 4TH PETITIONER.
Exhibit P2(d) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 5TH PETITIONER.
Exhibit P3 TRUE COPY OF CASH RECEIPT ISSUED BY THE 4TH
RESPONDENT IN CONNECTION WITH THE PAYMENT
MADE BY THE 1ST PETITIONER.
Exhibit P3(a) TRUE COPY OF CASH RECEIPTS ISSUED BY THE
4TH RESPONDENT IN CONNECTION WITH THE
PAYMENT MADE BY THE 2ND PETITIONER.
Exhibit P3(b) TRUE COPY OF CASH RECEIPT ISSUED BY THE 4TH
RESPONDENT IN CONNECTION WITH THE PAYMENT
MADE BY THE 3RD PETITIONER.
Exhibit P3(c) TRUE COPY OF CASH RECEIPT ISSUED BY THE 4TH
RESPONDENT IN CONNECTION WITH THE PAYMENT
MADE BY THE 4TH PETITIONER.
Exhibit P3(d) TRUE COPY OF CASH RECEIPTS ISSUED BY THE
4TH RESPONDENT IN CONNECTION WITH THE
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
PAYMENT MADE BY THE 5TH PETITIONER.
Exhibit P4 TRUE COPY OF THE OFFICE MEMORANDUM IN NO F
NO 18/03/2015-ESTT.(PAY-I) DATED 02/03/2016
ISSUE BY THE GOVERNMENT OF INDIA.
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
APPENDIX OF WP(C) NO. 38774 OF 2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 1ST PETITIONER
Exhibit P1(a) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 2ND PETITIONER
Exhibit P1(b) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 3RD PETITIONER
Exhibit P1(c) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 4TH PETITIONER
Exhibit P1(d) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 5TH PETITIONER
Exhibit P1(e) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 6TH PETITIONER
Exhibit P1(f) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 7TH PETITIONER
Exhibit P1(g) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 8TH PETITIONER
Exhibit P1(h) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 9TH PETITIONER.
Exhibit P1(i) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 10TH PETITIONER
Exhibit P1(j) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 11TH PETITIONER
Exhibit P1(k) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 12TH PETITIONER
Exhibit P1(l) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 13TH PETITIONER
Exhibit P1(m) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 14TH PETITIONER
Exhibit P1(n) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 15TH PETITIONER
Exhibit P1(o) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 16TH PETITIONER
Exhibit P2 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 1ST PETITIONER
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
Exhibit P2(a) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 2ND PETITIONER
Exhibit P2(b) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 3RD PETITIONER
Exhibit P2(c) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 4TH PETITIONER
Exhibit P2(d) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 5TH PETITIONER
Exhibit P2(e) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 6TH PETITIONER
Exhibit P2(f) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 7TH PETITIONER
Exhibit P2(g) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 8TH PETITIONER
Exhibit P2(h) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 9TH PETITIONER
Exhibit P2(i) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 10TH PETITIONER
Exhibit P2(j) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 11TH PETITIONER
Exhibit P2(k) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 12TH PETITIONER
Exhibit P2(l) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 13TH PETITIONER
Exhibit P2(m) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 14TH PETITIONER
Exhibit P2(n) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 15TH PETITIONER
Exhibit P2(o) TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT TO THE 16TH PETITIONER
Exhibit P3 TRUE COPY OF THE OFFICE MEMORANDUM IN NO F
NO 18/03/2015-ESTT.(PAY-I) DATED 02/03/2016
ISSUE BY THE GOVERNMENT OF INDIA
RESPONDENT EXHIBITS
Exhibit R1(n) True copy of order dated 12.12.2023
Exhibit R1(a) True copy of notice dated 22.06.2021 issued
by State Goods and Services Tax Department,
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
Thiruvananthapuram
Exhibit R1(e) True copy of notice dated 22.04.2022 issued
by Deputy Commissioner, Special Circle of
State Goods and Services Tax Department,
Thiruvananthapuram.
Exhibit R1(f) True copy of notice dated 05.05.2022 issued
by State Goods and Services Tax Department,
Thiruvananthapuram
Exhibit R1(b) True copy of notice dated 31.01.2022 issued
by Deputy Commissioner ( Works Contract)
Exhibit R1(c) True copy of notice dated 02.04.2022 issued
by Deputy Commissioner ( Works Contract),
Thiruvananthapuram.
Exhibit R1(d) True copy of letter No. 5024 dated
08.04.2022 issued by State Deputy
Commissioner, Special Circle of State Goods
and Services Tax department
Thiruvananthapuram.
Exhibit R1(g) True copy of notice dated 15.09.2022issued
by the Special Circle of State Goods and
Services Tax Department, Thiruvananthapuram
Exhibit R1(h) True copy of order dated 21.09.2022
Exhibit R1(i) True copy of order dated 26.09.2022
Exhibit R1(j) True copy of letter No. 7266 dated
13.10.2022 13.10.2022
Exhibit R1(k) True copy of order dated 15.12.2022
Exhibit R1(l) True copy of proceedings dated 25.04.2023
Exhibit R1(m) True copy of order dated 30.10.2023
PETITIONER EXHIBITS
Exhibit P4 TRUE COPY OF THE G.O.(MS) NO.
111/2025/TAXES DATED 19.12.2025 ISSUED BY
THE GOVERNMENT OF KERALA.
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
APPENDIX OF WP(C) NO. 40093 OF 2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 1ST PETITIONER
Exhibit P1(a) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 2ND PETITIONER
Exhibit P1(b) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 3RD PETITIONER
Exhibit P1(c) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 4TH PETITIONER
Exhibit P1(d) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 5TH PETITIONER
Exhibit P1(e) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 6TH PETITIONER
Exhibit P1(f) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 7TH PETITIONER
Exhibit P1(g) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 8TH PETITIONER
Exhibit P1(h) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 9TH PETITIONER
Exhibit P1(i) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 10TH PETITIONER
Exhibit P1(j) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 11TH PETITIONER.
Exhibit P2 TRUE COPY OF CASH RECEIPT ISSUED BY THE 4TH
RESPONDENT IN CONNECTION WITH THE PAYMENT
MADE BY THE 1ST PETITIONER
Exhibit P2(a) TRUE COPY OF CASH RECEIPTS ISSUED BY THE
4TH RESPONDENT IN CONNECTION WITH THE
PAYMENT MADE BY THE 2ND PETITIONER
Exhibit P2(b) TRUE COPY OF CASH RECEIPT ISSUED BY THE 4TH
RESPONDENT IN CONNECTION WITH THE PAYMENT
MADE BY THE 3RD PETITIONER
Exhibit P2(c) TRUE COPY OF CASH RECEIPT ISSUED BY THE 4TH
RESPONDENT IN CONNECTION WITH THE PAYMENT
MADE BY THE 4TH PETITIONER
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
Exhibit P2(d) TRUE COPY OF CASH RECEIPTS ISSUED BY THE
4TH RESPONDENT IN CONNECTION WITH THE
PAYMENT MADE BY THE 5TH PETITIONER
Exhibit P2(e) TRUE COPY OF CASH RECEIPTS ISSUED BY THE
4TH RESPONDENT IN CONNECTION WITH THE
PAYMENT MADE BY THE 6TH PETITIONER
Exhibit P2(f) TRUE COPY OF CASH RECEIPTS ISSUED BY THE
4TH RESPONDENT IN CONNECTION WITH THE
PAYMENT MADE BY THE 7TH PETITIONER
Exhibit P2(g) TRUE COPY OF CASH RECEIPTS ISSUED BY THE
4TH RESPONDENT IN CONNECTION WITH THE
PAYMENT MADE BY THE 8TH PETITIONER
Exhibit P2(h) TRUE COPY OF CASH RECEIPTS ISSUED BY THE
4TH RESPONDENT IN CONNECTION WITH THE
PAYMENT MADE BY THE 9TH PETITIONER
Exhibit P2(i) TRUE COPY OF CASH RECEIPTS ISSUED BY THE
4TH RESPONDENT IN CONNECTION WITH THE
PAYMENT MADE BY THE 10TH PETITIONER
Exhibit P3 TRUE COPY OF THE OFFICE MEMORANDUM IN NO F
NO 18/03/2015-ESTT.(PAY-I) DATED 02/03/2016
ISSUE BY THE GOVERNMENT OF INDIA.
RESPONDENT EXHIBITS
Exhibit R1(a) True copy of the notice TIN No.32010695043
dated 22.06.2021
Exhibit R1(b) True copy of the notice TIN No.32010695043
dated 03.01.2022
Exhibit R1(c) True copy of the Notice
No.32010695043/2017-18 date 02.04.2022
Exhibit R1(d) True copy of the letter No. SHQ TVM/Liquor-
Tax/2022/5024 dated 08.04.2022
Exhibit R1(e) True copy of teh notice No.TIN 32010695043
dated 22.04.2022
Exhibit R1(f) True copy of the notice TIN No.32010695043
dated 05.05.2022
Exhibit R1(g) True copy of the notice
No.32010695043/2018-19 dated 15.09.2022
Exhibit R1(h) True copy of the letter No. SHQ TVM/Liquor-
Tax/2022/6752 dated 04.09.2022
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
Exhibit R1(j) True copy of the notice TIN No.32010695043
dated 05.05.2022
Exhibit R1(k) True copy of the Officer Order No.L-
Canteen/SHQ TVM/BSP/2022/8467-76 dated
15.12.2022
Exhibit R1(l) True copy of the Board proceedings dated
25.04.2023
Exhibit R1(m) True copy of the Order dated 30.10.2023
Exhibit R1(n) True copy of the order No.32010695043/2018-
19 dated 12.12.2023
Exhibit R1(i) True copy of the order No.32010695043/2018-
19 dated 26.09.2022
Exhibit R1(a) A true copy of the relevant pages of the
Border Security Force Administration Manual
3rd Edition Volume VIII Part I Chapter II
issued by the Administration Directorate
General, Border Security Force, Ministry of
Home Affairs
Exhibit R1(b) A true copy of the circular No.SHQ
TVM/Prov/590/2011/6720-24 dated July 2011
along with typed copy
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
APPENDIX OF WP(C) NO. 40845 OF 2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 1ST PETITIONER
Exhibit P1(a) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 2ND PETITIONER
Exhibit P1(b) TRUE COPIES OF THE LIQUOR CARD ISSUED BY
THE 4TH RESPONDENT TO THE 3RD PETITIONER
Exhibit P2 TRUE COPY OF THE NOTICE DATED
11.07.2023.ISSUED BY THE 4TH RESPONDENT TO
THE 1ST PETITIONER
Exhibit P2(a) TRUE COPY OF THE NOTICE DATED 05.08.2023
ISSUED BY THE 4TH RESPONDENT TO THE 2ND
PETITIONER
Exhibit P2(b) TRUE COPY OF THE NOTICE DATED 09.08.2023
ISSUED BY THE 4TH RESPONDENT TO THE 3RD
PETITIONER
Exhibit P3 TRUE COPY OF CASH RECEIPT ISSUED BY THE 4TH
RESPONDENT IN CONNECTION WITH THE PAYMENT
MADE BY THE 1ST PETITIONER
Exhibit P3(a) TRUE COPY OF CASH RECEIPTS ISSUED BY THE
4TH RESPONDENT IN CONNECTION WITH THE
PAYMENT MADE BY THE 2ND PETITIONER
Exhibit P4 TRUE COPY OF THE OFFICE MEMORANDUM IN NO F
NO 18/03/2015-ESTT.(PAY-I) DATED 02/03/2016
ISSUE BY THE GOVERNMENT OF INDIA
Exhibit P5 TRUE COPY OF THE INTERIM ORDER IN WPC
39402/2023 DATED 28/11/2023 BY THIS HON'BLE
HIGH COURT
RESPONDENT EXHIBITS
Exhibit R1(a) True copy of the notice TIN No.32010695043
dated 22.06.2021
Exhibit R1(b) True copy of the notice TIN No.32010695043
dated 03.01.2022
Exhibit R1(c) True copy of the Notice
No.32010695043/2017-18 date 02.04.2022
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
Exhibit R1(d) True copy of the letter No. SHQ TVM/Liquor-
Tax/2022/5024 dated 08.04.2022
Exhibit R1(e) True copy of teh notice No.TIN 32010695043
dated 22.04.2022
Exhibit R1(f) True copy of the notice TIN No.32010695043
dated 05.05.2022
Exhibit R1(g) True copy of the notice
No.32010695043/2018-19 dated 15.09.2022
Exhibit R1(h) True copy of the Reply given vide letter
dated 21.09.2022
Exhibit R1(i) True copy of the order No.32010695043/2018-
19 dated 26.09.2022
Exhibit R1(j) True copy letter SHQ TVM/Liq/812/2022/7266
dated 13.10.22
Exhibit R1(k) True copy of the Officer Order No.L-
Canteen/SHQ TVM/BSP/2022/8467-76 dated
15.12.2022
Exhibit R1(l) True copy of the Board proceedings dated
25.04.2023
Exhibit R1(m) True copy of the Order dated 30.10.2023
Exhibit R1(n) True copy of the order No.32010695043/2018-
19 dated 12.12.2023
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
APPENDIX OF WP(C) NO. 41074 OF 2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 1ST PETITIONER
Exhibit P1(a) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 2ND PETITIONER
Exhibit P1(b) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 3RD PETITIONER
Exhibit P1(c) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 4TH PETITIONER
Exhibit P1(d) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 5TH PETITIONER
Exhibit P1(e) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 6TH PETITIONER
Exhibit P1(f) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 7TH PETITIONER
Exhibit P1(g) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 8TH PETITIONER
Exhibit P1(h) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 9TH PETITIONER
Exhibit P1(i) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 10TH PETITIONER
Exhibit P1(j) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 11TH PETITIONER
Exhibit P1(k) TRUE COPY OF THE LIQUOR CARD ISSUED BY THE
4TH RESPONDENT TO THE 12TH PETITIONER
Exhibit P2 TRUE COPY OF THE OFFICE MEMORANDUM IN NO F
NO 18/03/2015-ESTT.(PAY-I) DATED 02/03/2016
ISSUE BY THE GOVERNMENT OF INDIA
Exhibit P3 TRUE COPY OF THE INTERIM ORDER IN WP(C)
38774/2023 DATED 27/11/2023 OF THIS HON'BLE
HIGH COURT
RESPONDENT EXHIBITS
Exhibit R1(h) True copy of the reply letter No SHQ TVM/
Liquor - Tax/2022/6752 dated 22.09.2022
2026:KER:9535
W.P.(C) Nos.39402, 38774,
40093, 40845 & 41074 of 2023
Exhibit R1(i) True copy of the order No.32010695043/2018-
19 dated 26.09.2022
Exhibit R1(j) True copy of the Letter No
SHQ/TVM/Liq/812/2022/7266 dated 13.10.2022
Exhibit R1(k) True copy of the Order NO L.Canteen/SHQ TVM
/ BSF/2022/8476-75 dated 15.12.2022
Exhibit R1(d) True copy of the letter No. SHQ TVM/Liquor-
Tax/2022/5024 dated 08.04.2022
Exhibit R1(e) True copy of teh notice No.TIN 32010695043
dated 22.04.2022
Exhibit R1(f) True copy of the notice TIN No.32010695043
dated 05.05.2022
Exhibit R1(g) True copy of the notice
No.32010695043/2018-19 dated 15.09.2022
Exhibit R1(l) True copy of the Board proceedings dated
25.04.2023
Exhibit R1(m) True copy of the Order dated 30.10.2023
Exhibit R1(n) True copy of the order No.32010695043/2018-
19 dated 12.12.2023
Exhibit R1(a) True copy of the notice TIN No.32010695043
dated 22.06.2021
Exhibit R1(b) True copy of the notice TIN No.32010695043
dated 03.01.2022
Exhibit R1(c) True copy of the Notice
No.32010695043/2017-18 date 02.04.2022
