IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 4TH NOVEMBER 2008 / 13TH KARTHIKA 1930 WP(C).No. 30073 of 2007(E) -------------------------- PETITIONER(S): --------------- M/S. SDF INDUSTRIES LTD., SDF HOUSE, 7/352, N.H.BYE PASS ROAD, CHANDRA NAGAR, PALAKKAD DISTRICT, REPRESENTED BY ITS SENIOR LAISON ASSISTANT, SUNNY MATHEW. BY ADV. SMT.PRABHA R.MENON RESPONDENT(S): --------------- 1. CIRCLE INSPECTOR OF EXCISE, SDF INDUSTRIES LTD., PAMPADY, THIRUVILWAMALA, THRISSUR DISTRICT. 2. THE DEPUTY COMMISSIONER OF EXCISE, CENTRAL ZONE, KOCHI. 3. THE EXCISE COMMISSIONER, THIRUVANANTHAPURAM. 4. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES (G) DEPARTMENT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI. M.R. SABU. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30073 of 2007 EXT.P1: COPY OF LETTER DTD. 8.12.2000 FROM THE GOVT. OF INDIA TO THE PETITIONER. EXT.P2: COPY OF THE PAPLICATION DT. 26.12.2003 FILED BY THE PETITIONER. EXT.P3: COPY OF THE APPLICATION DTD. 26.12.2003 FILED BY THE PETITIONER. EXT.P4; COPY OF THE ORDER DTD 25.8.2005 PASSED BY THE 4TH RESPONDENT ACCORDING SANCTION TO THE UNITED DISTILLERIES, VENGALIPPARA. EXT.P5: COPY OF THE ORDER DTD. 19.9.2005 PASSED BY THE 4TH RESPONDENT ACCORDING SANCTION TO THE PALAKKAD DISTILLERIES. EXT.P6; COPY OF THE ORDER DTD 8.6.2005 PASSED BY R4 ACCORDING SANCTIN TO THE DEVIKULAM DISTILLERIES. EXT.P7: COPY OF THE ORDER DTD. 11.8.2006 PASSED BY THE 4TH RESPONDENT ACCORDING SANCTION TO THE PALAKKAD DISTILLERIES. EXT.P8: COPY OF THE ORDER DATED 19.8.2004 PASSED BY R3. EXT.P9: COPY OF THE APPEAL DATED 5.1.2005 FILED BY THE PETITIONER BEFORE R4. EXT.P10: COPY OF THE APPEAL DTD 1.12.2005 FILED BY THE PETITIONER BEFORE R4. EXT.P11: COPY OF THE ORDER DATED 13.1.2006 ISSUED BY R4. EXT.P12: COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN W.P.(C) NO.3699/06. EXT.P13: COPY OF THE ORDER DATED 31.8.07 ISSUED BY R4. EXT.P14: COPY OF THE ORDER NO.XC3/12305/2008 DTD 14.8.2008. EXT.P15: COPY OF THE ORDER NO.XC3-21025/2008 DTD.27.9.2008. WP(C).No. 30073 of 2007 EXT.P16: COPY OF THE ORDER NO.XC3-27649/2008 DTD 7.10.2008. EXT.P17: COPY OF THE ORDER NO.XC3-15296/2008 DTD 7.10.2008. TRUE COPY PA TO JUDGE. S. SIRI JAGAN, J. ------------------------------------ W.P.(C)No.30073 OF 2007 ---------------------------------------- Dated this the 4th day of November, 2008 JUDGMENT The petitioner challenges Ext.P13 order, whereby the petitioner's application for permission for expansion of their distillery was rejected on the ground that the petitioner's financial condition is not satisfactory. 2. I have heard the learned Government Pleader also. 3. The order does not disclose as to how the Government has come to the conclusion that the financial condition of the petitioner company is not satisfactory to enable the petitioner to invest in expansion. On the other hand, the petitioner has produced documents to show that earlier, twice, the petitioner has been granted permission for expansion. As a result of the expansion, the financial condition of the petitioner had improved and the petitioner was able to pay off considerable liabilities of the petitioner is the contention of the petitioner, which could not be disputed by the respondents. W.P.(c) No.30073/07 2 4. In the above circumstances, I am not satisfied that Ext.P13 has been passed by the Government after applying their mind properly to the facts. Accordingly, Ext.P13 is quashed and the Government is directed to pass fresh orders, after considering the application of the petitioner for permission for expansion. I make it clear that the order on the face of it shall show on what materials the Government has come to the conclusion to be arrived at and on what basis they have assessed the financial capacity of the petitioner. Orders shall be passed within a period of six weeks from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE Acd W.P.(c) No.30073/07 3