IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 30TH MARCH 2009 / 9TH CHAITHRA 1931 WP(C).No. 8692 of 2009(F) ------------------------------- PETITIONER(S): ------------------ GOPALAN, S/O.NANU, THYKKOOTHATHIL, KANJAR P.O., KANJAR DESOM, KUDAYATHUR VILLAGE, THODUPUZHA TALUK, IDUKKI. BY ADV. SRI.RENJITH B.MARAR SRI.L.RAJESH NARAYAN SMT.LAKSHMI.N.KAIMAL RESPONDENT(S): ------------------- 1. THE WELFARE FUND INSPECTOR, KERALA TODDY WORKERS WELFARE FUND BOARD, THODUPUZHA. 2. THE DEPUTY COMMISSIONER OF EXCISE, IDUKKI. 3. THE ASSISTANT EXCISE COMMISSIONER, IDUKKI EXCISE DIVISION, THODUPUZHA. GOVT.PLEADER SRI.P.N.SANTHOSH SRI.RENIL ANTO, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2009, ALONG WITH WPC NO. 9130 OF 2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ================ W.P.(C) NOs. 8692 & 9130 OF 2009 ========================= Dated this the 30th day of March, 2009 J U D G M E N T What is sought for in these writ petitions is a direction to the respondents to issue clearance certificate as sought for by the petitioners. 2. The objection taken by the respondents is that the petitioners are in default of advance contribution for the years from 2003-04 to 2007-08. According to the respondents, that is the reason for not issuing the clearance certificate. 3. Counsel for the petitioners rightly points out that thus far assessment for all these years have not been completed and it was therefore that the petitioners have not made payment of the advance contribution. It is stated that it was because of this reason that they have till now issued clearance certificate on payment of 50% of the amount due. 4. True the petitioners have the liability to pay advance contribution, but however, that is possible only if assessment for the previous years is completed. This has not been completed so far and that is the reason why till date, the certificates were being WPC 8692 & 9130/09 :2 : issued on the basis of payment of 50% in terms of Rule 5(3) of the Kerala Abkari Shops Disposal Rules, 2002. 5. Having regard to the fact that even as on date, the assessment has not been completed for any of the aforesaid years, I see no reason to make a departure from the practice followed in the past. Therefore, the writ petitions are disposed of directing that it will be open to the petitioners to approach the respondents for issuing a clearance certificate as sought for by them and it is clarified that non payment of the advance contribution as pointed out above, shall not be held against the petitioners for denying clearance certificates. ANTONY DOMINIC, JUDGE Rp