IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 22ND JANUARY 2008 / 2ND MAGHA 1929 OP.No. 3690 of 2001(L) -------------------------------- PETITIONERS: --------------------- 1. V.K. SREEDHARAN, S/O. KELAN, DEVI BHAVAN, RESIDING AT DEVI BHAVAN, THALIKKAVU, KANNUR DISTRICT. 2. C.K. RAMACHANDRAN, S/O. RAMUNNY, RESIDING AT TALAP, KANNUR DISTRICT. 3. C.C. JAYARAM, S/O. DAMODARAN, RESIDING AT TALAP, KANNUR DISTRICT. BY ADV. SRI.K.P.DANDAPANI. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, EXCISE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE EXCISE COMMISSIONER, THIRUVANANTHAPURAM. 3. THE ASSISTANT EXCISE COMMISSIONER, KANNUR. R1 TO R3 BY GOVERNMENT PLEADER SRI. RAVIKRISHNAN. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 22/01/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON C.M.P. NO. 6090/2001 IN O.P. NO. 3690/2001-L DISMISSED 22/01/2008. SD/- THOTTATHIL B.RADHAKRISHNAN, JUDGE. APPENDIX PETITIONER'S EXHIBITS : EXT.P.1: COPY OF THE JUDGMENT DTD. 06/06/1997 IN O.P. NO. 7787/1991 OF THIS HONOURABLE COURT. EXT.P.2: COPY OF THE NOTICE NO. D4.1-2/90-91/ABKARI DTD. 10/11/1997 OF THE TAHSILDAR, TALUK OFFICE, KANNUR, ISSUED TO THE PETITIONERS. EXT.P.3: COPY OF THE ORDER NO. 82031/S4/97/REVENUE DTD. 01/12/1997 OF THE R.1. ISSUED TO THE P.1. EXT.P4: COPY OF THE JUDGMENT DTD 15/12/1997 OF THIS HONOURABLE COURT RENDERED IN O.P. NO. 21959/1997. EXT.P.5: COPY OF THE ORDER NO. 439/S4/98/REVENUE DTD. 06/02/1998 OF THE R.1. ISSUED TO THE P.1. EXT.P.6: COPY OF THE PAYMENT DETAILS SUBMITTED BY THE PETITIONERS BEFORE THE TAHSILDAR, TALUK OFFICE, KANNUR, ON 04/04/1998. EXT.P.7: COPY OF THE PAYMENT DETAILS SUBMITTED BY THE PETITIONERS ON 17/11/1998 BEFORE THE TAHSILDAR, TALUK OFFICE, KANNUR. EXT.P.8: COPY OF THE NOTIFICATION PUBLISHED IN KERALA GAZETTE, EXTRAORDINARY IN VOL. XLV. DTD. 03/06/2000 VIDE G.O. (P) NO. 88/2000/TD. DTD. 02/06/2000. EXT.P.9: COPY OF THE DETAILS SHOWING INTEREST REMITTED BY THE PETITIONERS. EXT.P.10: COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONERS BEFORE THE R.3. ON 15/07/2000. EXT.P.11: COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONERS BEFORE THE R.3. ON 15/07/2000. EXT.P.12: COPY OF THE REPLY SUBMITTED TO THE PETITIONERS BY THE R.2. VIDE REF. NO. C7-2217/2000 DTD. 14/08/2000. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// prv. Thottathil B. Radhakrishnan, J. ================================== O.P.No.3690 of 2001-L ================================== Dated this the 22nd day of January, 2008. JUDGMENT By Ext.P8, the Kerala Abkari Shops (Disposal in Auction) Rules, 1974 were amended inserting Section 25A whereby those persons who had arrears to pay rentals, taxes, duties or other amounts under those Rules as on 31-3-1997 were entitled to a reduction of 75% of the amount of interest accrued on such rentals, taxes, duties or other amounts as the case may be. Though Ext.P8 is issued only on 2-6-2000 and published in the gazette on 3-6-2000, the effect of Section 25A is on the basis of the state of affairs as on 31-3-1997. Admittedly, the petitioner made the remittance only on 4-4-1998, that is, after the cut off date in terms of Section 25A. He is, therefore, entitled to the benefit of Section 25A in relation to the arrear that was outstanding as on 31-3-1997. It is so declared. OP3690/2001 -:2:- The impugned orders shall stand modified accordingly and the Excise Commissioner is directed to have the outstandings worked out on the basis of the declaration contained in this judgment and have a demand issued to the petitioner for any outstanding balance, within an outer limit of three months from the date of receipt of a copy of this judgment. Writ petition is allowed to the above extent. Thottathil B.Radhakrishnan, Judge. sl. OP3690/2001 -:3:- Thottathil B. Radhakrishnan, J. ================================== O.P.No.3690 of 2001-L ================================== JUDGMENT Dated:22-1-2008