IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 3RD MARCH 2010 / 12TH PHALGUNA 1931 WP(C).No. 27740 of 2009(J) -------------------------- PETITIONER(S): --------------- 1. P.K.SOMANADHAN, AGED 60 YEARS, S/O.KITTU, PUNNAKAPARAMBIL, KOTTAMURI P.O, KURUVILASSERY VILLAGE, MUKUNDAPURAM TALUK, THRISSUR DISTRICT. 2. MRS.THANKAM RAMAKRISHNAN, AGED 65 YEARS, W/O.LATE K.V.RAMAKRISHNAN, KALLADA HOUSE, THANISSERY P.O, IRINJALAKKUDA (VIA), MANAVALASSERY VILLAGE, MUKUNDAPURAM TALUK, THRISSUR DISTRICT. BY ADV. SRI.M.G.KARTHIKEYAN SRI.NIREESH MATHEW RESPONDENT(S): --------------- 1. STATE OF KERALA, REP.BY SECRETARY, TAXES (A) DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 2. THE EXCISE COMMISSIONER, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM. 3. THE DEPUTY EXCISE COMMISSIONER, THRISSUR. 4. THE CIRCLE INSPECTOR OF EXCISE, WADAKKANCHERRY, THRISSUR DISTRICT. MR.K.V.MANOJ KUMAR, GOVERNMENT PLEADER FOR R1 TO 4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.27740/2009 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF ORDER NO.XM2-23490/01(2) DATED 27/01/2003 PASSED BY R2. P2 : COPY OF PETITION DATED 21/04/2003 FILED BEFORE R1 BY 1ST PETITIONER AND OTHER CO-LICENSEES. P3 : COPY OF JUDGMENT DATED 05/03/2009 IN CIVIL APPEALS NOS.1541/2009 TO 1546/2009 PASSED BY THE HONOURABLE SUPREME COURT. P4 : COPY OF THE PETITION DATED 09/03/2009 SENT TO R1 BY 1ST PETITIONER. P5 : COPY OF THE PETITION DATED 11/03/2009 SENT TO R1 BY 2ND PETITIONER. P6 : COPY OF THE LETTER DATED 11/03/2009 SENT TO R1 BY 1ST PETTIONER. P7 : COPY OF JUDGMENT DATED 15/04/2009 IN WP(C) 12321/2009 PASSED BY THIS HONOURABLE COURT. P8 : COPY OF LETTER DATED 02/05/2009 SENT TO R1 & R3. P9 : COPY OF LETTER NO.5591/A1/09/TD(1) DATED 18/06/2009 ISSUED BY R1. P10: COPY OF LETTER NO.11467/A1/2003/TD DATED 28/01/2005 ISSUED BY R1. P11 : COPY OF JUDGMENT DATED 15/07/2009 IN WP(C) 18993/2009 PASSED BY THIS HONOURABLE COURT. P12 : COPY OF ORDER GO(Rt) NO.841/09/TD DATED 24/09/2009 PASSED BY R1. P13 : COPY OF ORDER DATED 11/11/2009 IN CIVIL APPEAL NO.1541/2009 PASSED BY THE HONOURABLE SUPREME COURT OF INDIA. P14 : COPY OF ORDER NO.XM2-25824/2001 DATED 06/01/2010 PASSED BY R2. RESPONDENT'S EXHIBITS ANNEXURE 1 : COPY OF THE SERVED COPY OF REVIEW PETITION. //TRUE COPY// PA TO JUDGE. jg ANTONY DOMINIC, J. ------------------------- W.P.(C.) No.27740 of 2009 (J) --------------------------------- Dated, this the 3rd day of March, 2010 J U D G M E N T 1st petitioner and the deceased husband of the 2nd petitioner, along with 2 others were the licensees of toddy shop Nos.86 -153 of the Wadakkancherry Excise Range for 1997 to 2000. 2. Ext.P3 is the judgment rendered by the Apex Court in the Civil Appeals filed by the licensees of toddy shops from five Excise Ranges concerning their liability for the licence period. Though the petitioners herein and other licensees did not approach the Supreme Court, they disputed the liability fixed on them, by filing a statutory revision before the 1st respondent, a copy of which is Ext.P2. The revision was rejected and that was challenged before this Court in WP(C) No.18993/2009. By Ext.P11 judgment, the writ petition was disposed of directing the Secretary (Taxes) to reconsider Ext.P2 revision. 3. Accordingly, the matter was considered and Ext.P12 order was rendered rejecting the revision. A reading of this order shows that the main reason assigned by the Government is that a WP(C) No.27740/2009 -2- Review Petition filed by them seeking review of Ext.P3 judgment of the Apex Court was pending and its outcome was awaited. 4. Along with I.A.No.2408/2010, the petitioners have produced Ext.P13 order dismissing the review petition filed by the State against Ext.P3 judgment. It is also pointed out that by Ext.P14, the respondents have implemented Ext.P3 judgment in so far as the licensees, who are parties to Ext.P3 judgment are concerned. Thus, Ext.P3 judgment having attained finality, Ext.P12 order rejecting the revision filed by the petitioners herein has to be set aside and the matter needs to be reconsidered. 5. Therefore, this writ petition is disposed of quashing Ext.P12 order and directing the 1st respondent to reconsider Ext.P2 revision with notice to the petitioners and take a decision in the matter as expeditiously as possible, on or before before 25/03/2010. The petitioners shall produce a copy of this judgment before the 1st respondent for compliance. This writ petition is disposed of as above. (ANTONY DOMINIC, JUDGE) jg