IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 24TH JULY 2008 / 2ND SRAVANA 1930 OP.No. 1183 of 2002(N) ---------------------- PETITIONER: ------------ K.K.PARAMESWARAN, S/O.KESAVAN, KOLLERITHARA HOUSE, BTS ROAD, EDAPPALLY NORTH, KANAYANNUR TALUK. BY ADV. SRI.K.P.DANDAPANI (SR.) RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, EXCISE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE EXCISE COMMISSIONER, THIRUVANANTHAPURAM. 3. THE ASSISTANT EXCISE COMMISSIONER, PALAKKAD. 4. THE DEPUTY TAHSILDAR (REVENUE RECOVERY) ERNAKULAM. BY SMT.SMITHA, GOVERNMENT PLEADER THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 24/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP NO.1183/2002 ORDER ON CMP NO.1983/2002 IN OP NO.1183/2002 DISMISSED. 24/07/2008 SD/- (C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF NOTICE NO.P.5 7000/96 DATED 16/02/1998 ISSUED BY R3 TO PETITIONER. P2 : COPY OF RECEIPT NO.74 FROM BOOK NO.566 DATED 04/12/1998 TOWARDS REMITTANCE OF RS.5,22,002/- BY PETITIONER. P3 : COPY OF RECEIPT NO.07808(33) DATED 25/03/1998 TOWARDS REMITTANCE OF RS.5,22,000/- BY PETITIONER. P4 : COPY OF CLEARANCE CERTIFICATE ISSUED BY R3 ON 10/03/1999 TO PETIITONER. P5 : COPY OF NOTICE DATED 16/11/2000 ISSUED BY R3 TO PETITIONER. P6 : COPY OF REPLY SUBMITTED BY PETITIONER BEFORE R3 ON 02/12/2000. P7 : COPY OF DEMAND NOTICE DATED 27/04/2001 ISSUED BY R4 TO PETITIONER. P8 : COPY OF JUDGMENT OF THIS HONOURABLE COURT IN OP NO.16890/2001 DATED 03/08/2001. P9 : COPY OF ORDER DATED 18/10/2001 OF R3. RESPONDENT'S EXHIBITS R3 : COPY OF DEMAND, COLLECTION AND BALANCE STATEMENT ISSUED BY ASST. EXCISE COMMISSIONER, PALAKKAD. R3(a) : COPY OF LETTER DATED 05/08/2000 ISSUED BY THE JOINT EX. COMMISSIONER. R3(b) : COPY OF CHAPTER 10 PARA 21 OF EXCISE MANUAL CHAPTER (VOL. II). //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ---------------------- O.P. No.1183 of 2002 ------------------------------------ Dated, this the 24th day of July, 2008 J U D G M E N T The question raised in the writ petition i.e. interest payable on inter-district transport fee on toddy is covered in favour of the petitioner vide judgment in W.A.No.1027/2005. Accordingly, the demand of interest on inter district transport fee on toddy is vacated. However, since State has filed SLP No.4212/2007, the respondents will be entitled to recover the interest if the Supreme Court reverses the judgment of this Court. The original petition is allowed on this condition, so that the State will not file separate appeal against this judgment. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg