IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 21ST MAY 2010 / 31ST VAISAKHA 1932 WP(C).No. 8185 of 2008(Y) ------------------------------------- PETITIONER: ------------------- KERALA ALCOHOLIC PRODUCTS LTD., GOPALAPURAM ROAD, MEENAKSHIPURAM, MOOLATHARA VILLAGE, CHITTUR TALUK, PALAKKAD - 678 533 REPRESENTED BY ITS GENERAL MANAGER, K.ARUCHAMY. BY ADV. SRI.MILLU DANDAPANI RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, TRIVANDRUM – 695 001. 2. THE COMMISSIONER OF EXCISE, TRIVANDRUM. 3. EXCISE INSPECTOR, KERALA ALCOHOLIC PRODUCTS LTD, GOPALAPURAM ROAD, MEENAKSHIPURAM, MOOLATHARA VILLAGE, CHITTUR TALUK, PALAKKAD - 678 533. R1 TO R3 BY GOVERNMENT PLEADER SMT. N. SUDHA DEVI. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/05/2010, ALONG WITH W.P.(C). NO. 16380 OF 2008 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.8185/2008-Y: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE DEMAND NOTICE DTD. 26/02/2008 ISSUED BY R.3. TO PETITIONER. EXT.P.2: COPY OF THE RELEVANT PAGES OF G.O.(P).NO.76/96/TD DTD. 30/03/1996 ISSUED BY THE R.1. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. T.R. RAMACHANDRAN NAIR, J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C). Nos.8185/2008-Y, 16380/2008-Y, 16432/2008-F, 16433/2008-F, 16496/2008-L, 16519/2008-N, 16695/2008-K, 16709/2008-L, 16965/2008-T & 17774/2008-N ~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 21st day of May, 2010 J U D G M E N T These writ petitions are filed challenging the import fee on Extra Neutral Alchohol. The challenge is made on various grounds including the source of power to sustain a levy like import fee. In W.P.(C).No.16380/2008, the petitioner has produced Ext.P3, a copy of the Abkari (Amendment) Ordinance, 2009. Going by Section 1(2) of the said Ordinance, 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 manufacture of liquor meant for human consumption.” W.P.(C). Nos.8185/2008-Y, 16380/2008-Y, 16432/2008-F, 16433/2008-F, 16496/2008-L, 16519/2008-N, 16695/2008-K, 16709/2008-L 16965/2008-T & 17774/2008-N -:2:- 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 Demand Notices cannot be sustained. Therefore, the writ petitions are allowed. The impugned Demand Notices are quashed. No costs. (T.R. Ramachandran Nair, Judge.) ms