IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 27TH SEPTEMBER 2010 / 5TH ASWINA 1932 WA.No. 404 of 2010() ------------------------------ AGAINST THE JUDGEMENT/ORDER IN WPC.6638/2010 DATED 02/03/2010 .................... APPELLANT/PETITIONER ------------------------------------- V.K. ASOKAN, AGED 61 YEARS, S/O. KUNJIKITTEN (LATE), VELAMBATH HOUSE, 'SREELAKSHMY', CHEMBUKAVU VILLAGE, THRISSUR TALUK, THRISSUR DISTRICT. BY SRI.C.C.THOMAS, SENIOR ADVOCATE, ADV. SRI.M.G.KARTHIKEYAN. RESPONDENTS/RESPONDENTS: ---------------------------------------------- 1. STATE OF KERALA, REP. BY SECRETARY, TAXES (A) DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. THE EXCISE COMMISSIONER, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM. 3. THE DEPUTY COMMISSIONER OF EXCISE THRISSUR. 4. THE CIRCLE INSPECTOR OF EXCISE, THRISSUR. 5. THE CIRCLE INSPECTOR OF EXCISE, IRINJALAKKUDA. 6. THE DISTRICT COLLECTOR, THRISSUR. R1 TO R6 BY GOVT. PLEADER MR.K.V. MANOJ KUMAR. THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 27/09/2010, ALONG WITH WPC NO. 9879 OF 2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.N.RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. ------------------------------------------------------------ W.A NO:404/2010 & W.P(C) 9879 OF 2010 ----------------------------------------------------------- Dated this the 27th September, 2010. JUDGMENT Ramachandran Nair, J. The question raised in the connected writ petition and writ appeal is one and the same that is whether the appellant in the writ appeal and the petitioner in the writ petition are liable to pay abkari dues only till the date of cancellation of the licence or whether he is liable to pay licence fee for the first year that is 1997-98. The decision of this Court was that licence fee could be recovered for three years as the auction of the shops were for three years. However, in Civil Appeals Supreme Court held that licence fee could not be recovered for three years because the licence was issued only for one year. Even though appellant and petitioner contended before the Supreme Court that liabilities should be fixed only for the period they conducted the toddy shops and not for remaining period of the financial year, 1997-98, there is nothing in the judgment of the Supreme Court accepting this position. Consequently, Commissioner of Excise refixed the liability only for 1997-98 in compliance with judgment of the Supreme Court. It is W.A.404/2010 & 9879/2010 2 against this order of the Commissioner the parties have approached this Court. 2. After hearing counsel appearing for both sides we do not find any merit in the contention that liability is there only up to the date of cancellation of licences. In our view the Commissioner has rightly held that Abkari dues are payable for the whole of the financial year 1997-98 If petitioner and the appellant are remitting the amount under the amnesty scheme they are free to continue remittance to settle the liability for the year 1997-98. They can proceed with payments under the amnesty scheme in terms of the instalment facility granted by this Court under the interim orders in this case. Writ appeal and writ petition are disposed of as above. C.N.RAMACHANDRAN NAIR Judge K. SURENDRA MOHAN Judge jj W.A.404/2010 & 9879/2010 3