{"id":70321,"date":"2009-03-19T00:00:00","date_gmt":"2009-03-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/parameswaran-vs-the-commissioner-of-excise-on-19-march-2009"},"modified":"2016-10-22T13:37:54","modified_gmt":"2016-10-22T08:07:54","slug":"parameswaran-vs-the-commissioner-of-excise-on-19-march-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/parameswaran-vs-the-commissioner-of-excise-on-19-march-2009","title":{"rendered":"Parameswaran vs The Commissioner Of Excise on 19 March, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
Parameswaran vs The Commissioner Of Excise on 19 March, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 27630 of 2008(L)\n\n\n1. PARAMESWARAN, S\/O.RAMAN, VETTIYATTIL\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMISSIONER OF EXCISE,\n                       ...       Respondent\n\n2. THE ASSISTANT EXCISE COMMISSIONER,\n\n3. THE CIRCLE INSPECTOR  OF EXCISE,\n\n                For Petitioner  :SRI.M.C.JOHN\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice V.GIRI\n\n Dated :19\/03\/2009\n\n O R D E R\n                          V.GIRI, J.\n          -------------------------\n                  W.P.(C)No.27630 of 2008\n          -------------------------\n           Dated this the 19th day of March, 2009.\n\n\n                       JUDGMENT\n<\/pre>\n
         The petitioner was a licensee of Toddy Shop<\/p>\n
No.89\/08-09 (Nellayi Group) of Irinjalakuda Range for the year<\/p>\n
2008-09. According to the petitioner, he has been a licensee<\/p>\n
since 2002.\n<\/p>\n
         2. It is common case that the said shop was in a<\/p>\n
building bearing panchayat assessment No.V\/54 (There is a<\/p>\n
dispute as to whether it is V\/54 or V\/154. It may not be very<\/p>\n
material, in the circumstances of the case.) of the<\/p>\n
Parapookkara Panchayat, owned by one Jigimon. For the year<\/p>\n
2001-02, the toddy shop was licensed in the same building on<\/p>\n
the strength of G.O.(MS)No.70\/2000\/TD dated 19.04.2000<\/p>\n
which permitted shops bid in auction in 2000-01 to be<\/p>\n
continued in the same premises, wherein it was being<\/p>\n
conducted during the previous year, notwithstanding the<\/p>\n
distance rule which prohibited location of toddy shops and<\/p>\n
W.P.(C)No.27630 of 2008<\/p>\n
                            :: 2 ::\n<\/p>\n
\nliquor shops within 200 meters from Educational Institution or<\/p>\n
a place of religious worship, SC\/ST Colonies and burial<\/p>\n
ground. The protection so afforded to the existing shops as<\/p>\n
per the Government Order mentioned above was made<\/p>\n
statutory as per the proviso to Rule 7(2) of the Kerala Abkari<\/p>\n
Shops Disposal Rules, 2002, wherein the shops which were<\/p>\n
located at a place during 2001-02 were permitted to be<\/p>\n
continued to be located in the same place, notwithstanding<\/p>\n
the distance rule.    It is, therefore, that T.S.No.89\/08-09<\/p>\n
continued to function in Building No.V\/54 (or V\/154 as the<\/p>\n
case may be) of the Parapookkara Panchayat till 2008-09.<\/p>\n
         3. While so, the building where the toddy shop was<\/p>\n
functioning was acquired for the National Highway. In that<\/p>\n
circumstance, the petitioner applied for shifting of the shop<\/p>\n
to another place about 25 metres away, but comprised in the<\/p>\n
same survey number and sub-division. The application was<\/p>\n
processed and by Ext.P3, it was recommended by the Circle<\/p>\n
Inspector of Excise.   The premises, to which the shop was<\/p>\n
W.P.(C)No.27630 of 2008<\/p>\n
                              :: 3 ::\n<\/p>\n
\nsought to be shifted, was originally an unnumbered building.<\/p>\n
Later, after obtaining a building permit, a building was<\/p>\n
constructed and it was numbered and tax was remitted as per<\/p>\n
Ext.P6. It is to this building that shifting was sought.<\/p>\n
          4. In the meanwhile, the 4th respondent, a nearby<\/p>\n
resident filed objection. His objections were directed to be<\/p>\n
considered as per Ext.P6(a) judgment.            A hearing was<\/p>\n
proposed under Ext.P6(b).       The petitioner had approached<\/p>\n
this court in W.P.(C)No.24948\/08 praying for a direction to<\/p>\n
the Excise Commissioner to take a decision on his application<\/p>\n
for shifting.     Ultimately, the commissioner, by Ext.P8<\/p>\n
dismissed the petitioner’s application. In the meanwhile, the<\/p>\n
Assistant Commissioner, pursuant to Ext.P6(a) judgment,<\/p>\n
passed an order vide Ext.P9, on the representation filed by<\/p>\n
the 4th respondent noting that the licensee has already been<\/p>\n
directed to find alternate unobjectionable site.<\/p>\n
           5. Two reasons are given in Ext.P8 to reject the<\/p>\n
petitioner’s application. Firstly that the building to which the<\/p>\n
W.P.(C)No.27630 of 2008<\/p>\n
                            :: 4 ::\n<\/p>\n
\nshop was sought to be shifted is an unnumbered one.<\/p>\n
Secondly, the protection earlier allowed for continuance of<\/p>\n
toddy shop in the premises that were located during the year<\/p>\n
2000-01 was confined to the year 2000-01 and that no such<\/p>\n
relaxation was given in the subsequent years.<\/p>\n
           6. A statement has been filed on behalf of the 3rd<\/p>\n
respondent and a counter affidavit has been filed by the 4th<\/p>\n
respondent.\n<\/p>\n
           7. Insofar as the first objection raised in Ext.P8<\/p>\n
that the building to which the shop was sought to be shifted is<\/p>\n
an unnumbered building is concerned, the objection really<\/p>\n
does not survive, because a number has been assigned and it<\/p>\n
is evidenced by Ext.P6.    The second objection is that the<\/p>\n
protection for continuance of toddy shop in the premises<\/p>\n
where it was located during the year 2000-01 was confined to<\/p>\n
the year 2000-01 and not for the subsequent years.<\/p>\n
           8. Firstly the shifting of the shop was sought only<\/p>\n
because the premises where the shop was located earlier has<\/p>\n
W.P.(C)No.27630 of 2008<\/p>\n
                             :: 5 ::\n<\/p>\n
\nbeen acquired for the National Highway. Secondly, the shop<\/p>\n
to which shifting is sought is a place about just 25 metres<\/p>\n
away and this has not been refuted in Ext.P8 order passed by<\/p>\n
the Excise Commissioner.      Thirdly, going by the statement<\/p>\n
filed by the 3rd respondent, the benefit that was granted<\/p>\n
under the earlier Government Order, G.O.(MS)No.70\/2000\/TD<\/p>\n
dated 19.04.2000 in respect of toddy shops licensed during<\/p>\n
the year 2000-01 from the application of the distance rule, in<\/p>\n
a different form has been incorporated in the statute as per<\/p>\n
the proviso to Rule 7(2) of the Rules, 2002 and it is because of<\/p>\n
this that the toddy shop was continued to be licensed in the<\/p>\n
same premises during 2008-09. Paragraph 3 of the statement<\/p>\n
filed on behalf of the 3rd respondent is relevant. Shifting has<\/p>\n
been necessitated on account of the acquisition of the land<\/p>\n
for the National Highway and the shifting is sought to be done<\/p>\n
to another building, within a radius of 50 metres, which<\/p>\n
condition is considered as relevant, as stated in the earlier<\/p>\n
Government Order, going by paragraph 2 of the statement of<\/p>\n
W.P.(C)No.27630 of 2008<\/p>\n
                            :: 6 ::\n<\/p>\n
\nthe 3rd respondent.   I am, therefore, of the view that the<\/p>\n
second objection contained in Ext.P8 is also untenable. I also<\/p>\n
take note of the contention of the petitioner that shifting of<\/p>\n
the shop to the new premises which is 25 metres away from<\/p>\n
the earlier premises has not resulted in abridging the distance<\/p>\n
between the shop and educational institution or a place of<\/p>\n
religious worship.   Further, the actual objection as regards<\/p>\n
the location of the present premises is not discernible either<\/p>\n
from Ext.P8 or the statement of the 3rd respondent.<\/p>\n
           9.    Learned counsel for the 4th respondent<\/p>\n
submitted that the petitioner has no specific case that there<\/p>\n
is no other unobjectionable site in the locality, to which the<\/p>\n
shop could be shifted and therefore, the proviso to Rule 7(2)<\/p>\n
of the Disposal Rules is not applicable to the present case. I<\/p>\n
am not impressed with this submission.       Shifting has been<\/p>\n
necessitated on account of the acquisition of the land where<\/p>\n
the shop was being run all these days. Such shifting itself is<\/p>\n
to another premises within 25 metres of the original site.<\/p>\n
W.P.(C)No.27630 of 2008<\/p>\n
                             :: 7 ::\n<\/p>\n
\nAuthorities have not found the fact that the premises to<\/p>\n
which the shop is now sought to be shifted is more<\/p>\n
objectionable than the original site. It is not the case of the<\/p>\n
4th respondent that the distance between any one of the<\/p>\n
institutions mentioned in Rule 7(2) of the Rules and the<\/p>\n
premises where the toddy shop is being conducted has been<\/p>\n
further abridged on account of the shifting of the shop. In<\/p>\n
fact, the precise reason why the site to which the shop was<\/p>\n
sought to be shifted is objectionable in terms of the Rules is<\/p>\n
not discernible even from the counter affidavit of the 4th<\/p>\n
respondent.\n<\/p>\n
           For all these reasons, I am of the view that Exts.P8<\/p>\n
and P9 are unsustainable. Accordingly, the writ petition is<\/p>\n
allowed. Exts.P8 and P9 are quashed. It is submitted by the<\/p>\n
counsel for the petitioner that, pursuant to an order passed<\/p>\n
by this court, the licence has already been issued and the<\/p>\n
judgment was later recalled on a motion made by the 4th<\/p>\n
respondent. Be that as it may, as the licence has already<\/p>\n
W.P.(C)No.27630 of 2008<\/p>\n
                          :: 8 ::\n<\/p>\n
\nbeen issued in respect of the new premises, that shall be<\/p>\n
permitted to be operated, consequent upon the declaration<\/p>\n
made in this judgment.\n<\/p>\n<\/p>\n
                                              Sd\/-\n<\/p>\n
                                           (V.GIRI)
\n                                             JUDGE
\nsk\/<\/p>\n
           \/\/true copy\/\/<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court Parameswaran vs The Commissioner Of Excise on 19 March, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 27630 of 2008(L) 1. PARAMESWARAN, S\/O.RAMAN, VETTIYATTIL … Petitioner Vs 1. THE COMMISSIONER OF EXCISE, … Respondent 2. THE ASSISTANT EXCISE COMMISSIONER, 3. THE CIRCLE INSPECTOR OF EXCISE, For Petitioner :SRI.M.C.JOHN For Respondent […]<\/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-70321","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nParameswaran vs The Commissioner Of Excise on 19 March, 2009 - 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\/parameswaran-vs-the-commissioner-of-excise-on-19-march-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Parameswaran vs The Commissioner Of Excise on 19 March, 2009 - 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