IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP No. 3436 of 2000(H)
1. KAY CEE DISTRILLERIES
... Petitioner
Vs
1. STATE OF KERALA
... Respondent
For Petitioner :SRI.T.A.SHAJI
For Respondent :GOVERNMENT PLEADER
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :18/06/2007
O R D E R
H.L.Dattu,C.J. & K.T.Sankaran,J.
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O.P.No.3436 of 2000-H
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Dated, this the 18th day of June, 2007
JUDGMENT
H.L.Dattu,C.J.
The petitioner is a registered partnership firm. It is engaged in
the manufacture and bottling of Indian Made Foreign Liquor.
2. For the assessment years 1995-96, 1996-97 and 1997-98,
assessment had been completed by the assessing authority. Aggrieved by the
said orders of assessment, the assessee had carried the matter in appeal
before the first appellate authority. During the pendency of the appeals, the
petitioner was before this Court for the following reliefs. They are as under:
“(i) issue a writ of certiorari, quashing the originals of
Exhibits P1 to P3, P7 and P8;
(ii) declare that the petitioner is not liable for the levy
of any turnover tax on the turnover actually returned by the
petitioner for the concerned assessment years based on the
sale price collected by the petitioner for the sale of Indian Made
Foreign Liquor in favour of the fourth respondent namely Kerala
State Beverages Corporation.
(iii) declare that the petitioner is not liable for the levy
of any turnover tax in terms of sub clause (b) of sub section 2C
of Section 5 including any excise duty payable on the liquor
manufactured and sold by the petitioner in favour of the fifth
respondent under the provisions of the Abkari Act or under the
Storage and Bond Rules;
(iv) issue a writ of mandamus or any other writ order
or direction commanding the 3rd respondent to dispose of
Exhibits P4 to P6 appeals in the light of the decision of the
Hon’ble Court in O.P.No.23008/98 and connected cases”.
3. Similar issue came up for consideration before this Court in
W.P.(C).No.30672 of 2003. This Court by order dated 14th November, 2006
O.P.No.3436 of 2000 – 2 –
was pleased to reject the writ petition subject to the declaration made in
paragraph 7 of the judgment.
4. The issue raised in the present writ petition is identical to the
one raised and considered in the case of Messrs K.S.Distillery v. State of
Kerala – W.P.(C). No.30672 of 2003, disposed of on 14.11.2006. Following the
observations made therein, this Original Petition is disposed of in the same
terms, conditions, orders and directions issued in that case.
Ordered accordingly.
Consequently, C.M.P.Nos.5636 of 2000 and 31845 of 2000 are
dismissed.
H.L.Dattu
Chief Justice
K.T.Sankaran
Judge
vku/-