{"id":133261,"date":"2008-07-24T00:00:00","date_gmt":"2008-07-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/tony-simon-m-vs-the-assistant-excise-on-24-july-2008"},"modified":"2015-08-05T09:54:57","modified_gmt":"2015-08-05T04:24:57","slug":"tony-simon-m-vs-the-assistant-excise-on-24-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/tony-simon-m-vs-the-assistant-excise-on-24-july-2008","title":{"rendered":"Tony Simon M vs The Assistant Excise … on 24 July, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
Tony Simon M vs The Assistant Excise … on 24 July, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 18324 of 2008(F)\n\n\n1. TONY SIMON M\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE ASSISTANT EXCISE COMMISSIONER\n                       ...       Respondent\n\n2. THE EXCISE CIRCLE INSPECTOR ,\n\n3. THE DEPUTY TAHSILDAR (RR)\n\n4. THE VILLAGE OFFICER\n\n                For Petitioner  :SRI.C.A.CHACKO\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice ANTONY DOMINIC\n\n Dated :24\/07\/2008\n\n O R D E R\n                          ANTONY DOMINIC, J.\n\n                = = = = = = = = = = = = = = = = =\n                = =W.P.(C) = = = = = = = = = = = =\n                            No. 18324 OF 2008 F\n                     = = =\n\n\n                Dated this the 24th day of July 2008\n\n\n                            J U D G M E N T\n<\/pre>\n
      The challenge in this writ petition is against Ext. P4, revenue<\/p>\n
recovery notice issued to the petitioner for realising his Abkari dues.<\/p>\n
Petitioner was the licensee of a foreign liquor shop during 1997-98.<\/p>\n
According to the petitioner, recognizing the fact that he had no<\/p>\n
amount in default, even the interest on security deposit released as<\/p>\n
per Ext. P1, way back in 1998.\n<\/p>\n
      2. Petitioner submits that despite this, in 2004, by Ext. P2 an<\/p>\n
amount of Rs.35,551\/- was demanded from him. On receipt of Ext.<\/p>\n
P2 he replied by Ext. P3 asserting that no amount was due from him<\/p>\n
and that inspite of this, recovery proceedings have been initiated.<\/p>\n
      3. In this writ petition, counter affidavit has been filed by the<\/p>\n
2nd respondent. According to the respondents, in the audit report<\/p>\n
for 1997-99 it was found that an amount of Rs.19,246\/- was in<\/p>\n
arrears from the petitioner.       It is stated that after adjusting<\/p>\n
W.P.(C) No. 18324 OF 2008
\n                                 -2-<\/span><\/p>\n
Rs.4,086\/- paid by the petitioner on 2.2.1998, the balance amount<\/p>\n
due from the petitioner was found to be Rs.15,160\/-. According to<\/p>\n
the respondents when notice was issued calling upon the petitioner<\/p>\n
to pay the amount, he contested the notice. As he did not pay the<\/p>\n
amount due the recovery proceedings were initiated.<\/p>\n
      4. I have heard the counsel for the petitioner and also the<\/p>\n
learned Govt. Pleader.\n<\/p>\n
      5. Ext. R2(a) is the audit report relied on by the respondents.<\/p>\n
From Ext. R2(a) what is seen is that monthly kist payable by the<\/p>\n
petitioner was Rs.4,05000\/-.        It is stated that the petitioner<\/p>\n
committed default in paying the aforesaid amount for October<\/p>\n
1997.    From out of the additional security, Rs.3,36,900\/- was<\/p>\n
adjusted on 23.1.1998 towards the kist due for the month of<\/p>\n
October, 1997 and that the balance amount was remitted by the<\/p>\n
petitioner only on 2.2.1998 and hence interest is claimed for the<\/p>\n
belated payment.\n<\/p>\n
      6. Counsel for the petitioner contends that since deposit was<\/p>\n
available    for  the department,     the   department could have<\/p>\n
immediately appropriated the same in October, 1997 itself.<\/p>\n
According to him, he cannot be penalised for the default of the<\/p>\n
W.P.(C) No. 18324 OF 2008
\n                                   -3-<\/span><\/p>\n
respondents in taking timely action.\n<\/p>\n
      7. In my view that cannot be a justification to exonerate the<\/p>\n
petitioner from his liability for interest.          The question of<\/p>\n
appropriation arises only when default is committed by a licensee.<\/p>\n
In this case, petitioner committed default in October, 1997 and it<\/p>\n
was therefore that, after complying with all the formalities,<\/p>\n
appropriation was made from out of the additional security. Even<\/p>\n
that amount was insufficient and the shortage was made up by the<\/p>\n
petitioner only on 2.2.1998.       If that be so, the appropriation was<\/p>\n
necessitated on account of the default committed by the petitioner<\/p>\n
and as a consequence thereof, delay was caused in the respondents<\/p>\n
realising the amount. If delay was caused as above, in terms of the<\/p>\n
rules, licensee is bound to be saddled with the liability for interest<\/p>\n
as well.\n<\/p>\n
      8. In this view of the matter, I do not find anything erroneous<\/p>\n
in Ext. P4.\n<\/p>\n
        Writ petition flails and is dismissed.\n<\/p>\n
                                                     ANTONY DOMINIC
\n                                                           JUDGE
\njan\/-<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court Tony Simon M vs The Assistant Excise … on 24 July, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 18324 of 2008(F) 1. TONY SIMON M … Petitioner Vs 1. THE ASSISTANT EXCISE COMMISSIONER … Respondent 2. THE EXCISE CIRCLE INSPECTOR , 3. THE DEPUTY TAHSILDAR (RR) 4. THE VILLAGE […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-133261","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nTony Simon M vs The Assistant Excise ... on 24 July, 2008 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/tony-simon-m-vs-the-assistant-excise-on-24-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tony Simon M vs The Assistant Excise ... on 24 July, 2008 - 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