IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 1ST JUNE 2010 / 11TH JYAISTHA 1932 WP(C).No. 11925 of 2008(T) --------------------------------------- PETITIONER(S): ----------------------- INDO SCOTTISH BRAND PVT LTD.(DISTILLERY) KARUVELIPADY, KOCHI-682 005. REPRESENTED BY ITS MANAGING DIRECTOR, MR K.T.JOSEPH. BY ADV. SRI.E.K.NANDAKUMAR, SRI.A.K.JAYASANKAR NAMBIAR, SRI.K.JOHN MATHAI, SRI.P.BENNY THOMAS, SRI.ANIL D. NAIR. RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REP.BY ITS SECRETARY, TAXES, SECRETARIAT, THIRUVANNTHAPURAM.695 003. 2. COMMISSIONER, EXCISE DEPARTMENT, THIRUVANANTHAPURAM- 695 003. 3. DEPUTY COMMISIONER, CENTRAL ZONE, EXCISE DEPARTMENT, PALARIVATTOM, COCHIN- 682 025. 4. EXCISE INSPECTOR, INDO SCOTTISH BRAND, DISTILLERY PVT LTD., KARIVELIPADY, KOCHI. R1 TO R4 BY GOVT. PLEADER SMT.N. SUDHA DEVI. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/06/2010, ALONG WITH WPC NO. 5999 OF 2008 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 11925/2008-T APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE NOTICE DATED 28/03/2008 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. EXT.P2: COPY OF THE SRO NO.330 OF 1996 DATED 30/03/1996. EXT.P3: COPY OF THE LETTER SENT BY THE PETITIONER DATED 31/03/2008 TO THE 4TH RESPONDENT. EXT.P4: COPY OF THE INTERIM ORDER ISSUED BY THIS HONOURABLE COURT IN WP(C) NO. 8185/2008 DATED 17/03/2008 TO THE KERALA ALCOHOLIC PRODUCTS LTD. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE rs. T.R.RAMACHANDRAN NAIR,J. ------------------------------------- W.P.(C)Nos.5999, 9025, 11925, 15093 & 15866/08 --------------------------------- DATED THIS THE 1st DAY OF JUNE, 2010 JUDGMENT These Writ Petitions are filed challenging the import fee on Extra Neutral Alcohol. The challenge is made on various grounds including the source of power to sustain a levy like import fee. Going by Section 1(2) of the Abkari Amendment Ordinance No.26/09, Section 3 is given retrospective effect and is deemed to have come into force on 30/03/1996. The proviso to Section 3 reads as follows:- “3. Amendment to Section 6:-- In section 6 of the principal Act, after sub-section (1), the following proviso shall be inserted, namely:- “Provided that notwithstanding anything contained in this Act, no import fee shall be levied on rectified spirit or Extra Neutral Alcohol including absolute alcohol intended to be used for the W.P.(C)No.5999 /08 & con.cases -2- manufacture of liquor meant for human consumption.” 2. It is pointed out by the learned counsel for the petitioners and the learned Government Pleader that in the light of the said proviso, which is applicable in the case of the petitioners, no import fee can be levied on rectified spirit or Extra Neutral Alcohol including absolute alcohol intended to be used for the manufacture of liquor meant for human consumption. 3. Therefore, in the light of the said amended provisions, the petitioners are entitled to succeed in this Writ Petition. Therefore, the writ petitions are allowed. The impugned Demand Notices are quashed. No costs. T.R.RAMACHANDRAN NAIR, JUDGE. dsn