IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 23RD MAY 2008 / 2ND JYAISHTA 1930 WP(C).No. 32876 of 2005(L) -------------------------- PETITIONER: ------------ P.J.STEPHEN, OLLETHEZHATHU HOUSE, UZHAVOOR, MEENACHIL TALUK, LICENSEE, FOREIGN LIQUOR RETAIL SHOP NO. 121 1988-89, KOTTAYAM RANGE. BY ADV. SRI.K.G.ANIL BABU RESPONDENTS: ------------- 1. THE ASSISTANT EXCISE COMMISSIONER, KOTTAYAM. 2. THE COMMISSIONER OF EXCISE BOARD OF REVENUE, KERALA STATE, THIRUVANANTHAPURAM. 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, GOVERNMENT (TAXES), SECRETARIAT, THIRUVANANTHAPURAM. 4. THE TAHSILDAR (RR), MEENACHIL TALUK. 5. THE VILLAGE OFFICER, VELLILAPPALLY VILLAGE. BY SHRI.SABU, GOVERNMENT PLEADER FOR R1TO5 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.32876/2005 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF JUDGMENT IN WPC NO.836/2005 DATED 29/06/2005. P2 : COPY OF THE ORDER NO.K83137/99 DATED 29/08/2005 ISSUED BY R1. P3 : COPY OF NOTICE ISSUED BY R3. // TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 32876 of 2005 --------------------------------- Dated, this the 23rd day of May, 2008 J U D G M E N T Petitioner is challenging demand of balance kist arrears of Rs.7,670/- with interest thereon, which amounts to Rs.30,335/- as on the date of filing of this writ petition. The main issue, which is petitioner's claim for remission of excise duty, stands allowed vide Ext.P2 orders of 1st respondent. Petitioner also does not dispute liability to pay balance kist amount. However, petitioner's case is that interest on the security deposit made by the petitioner is not credited. I do not think, the question can be resolved in writ proceedings because it involves verification of the accounts and recalculation of interest payable, both under the Abkari Act and under the Bond. Therefore, the writ petition is closed leaving freedom to petitioner to pursue the matter before the Civil Court, if he is so advised. However, since stay is granted by this Court during pendency of the writ petition, I reduce the interest to 9%, provided full kist amount with the reduced rate of interest, till date of payment, is paid by the petitioner within two months from today. (C.N.RAMACHANDRAN NAIR, JUDGE) jg