IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 11925 of 2008(T) 1. INDO SCOTTISH BRAND PVT LTD.(DISTILLERY) ... Petitioner Vs 1. STATE OF KERALA, REP.BY ITS SECRETARY, ... Respondent 2. COMMISSIONER, EXCISE DEPARTMENT, 3. DEPUTY COMMISIONER, CENTRAL ZONE, EXCISE 4. EXCISE INSPECTOR, INDO SCOTTISH BRAND, For Petitioner :SRI.E.K.NANDAKUMAR For Respondent : No Appearance The Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR Dated :01/06/2010 O R D E R T.R.RAMACHANDRAN NAIR,J. ------------------------------------- W.P.(C)Nos.5999, 9023, 11925, 15093 & 15866/08 --------------------------------- DATED THIS THE 1st DAY OF JUNE, 2010 JUDGMENT
These Writ Petitions are filed challenging the import fee on
Extra Neutral Alcohol. The challenge is made on various grounds
including the source of power to sustain a levy like import fee.
Going by Section 1(2) of the Abkari Amendment Ordinance
No.26/09, 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
W.P.(C)No.5999 /08 & con.cases -2-
manufacture of liquor meant for human
consumption.”
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 petitioners are entitled to succeed in this Writ Petition.
Therefore, the writ petitions are allowed. The impugned Demand
Notices are quashed. No costs.
T.R.RAMACHANDRAN NAIR, JUDGE.
dsn