{"id":71520,"date":"2009-04-02T00:00:00","date_gmt":"2009-04-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/normandy-breweries-and-vs-excise-inspectors-on-2-april-2009"},"modified":"2017-01-12T21:20:59","modified_gmt":"2017-01-12T15:50:59","slug":"normandy-breweries-and-vs-excise-inspectors-on-2-april-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/normandy-breweries-and-vs-excise-inspectors-on-2-april-2009","title":{"rendered":"Normandy Breweries And &#8230; vs Excise Inspectors on 2 April, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Normandy Breweries And &#8230; vs Excise Inspectors on 2 April, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 12459 of 2008(G)\n\n\n1. NORMANDY BREWERIES AND DISTILLERY PVT.LT\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. EXCISE INSPECTORS, NORMANDY BREWERIES\n                       ...       Respondent\n\n2. CIRCLE INSPECTOR OF EXCISE\n\n3. DEPUTY COMMSSIONER OF EXCISE\n\n4. COMMISSIONER OF EXCISE,\n\n                For Petitioner  :SRI.E.K.NANDAKUMAR\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice V.GIRI\n\n Dated :02\/04\/2009\n\n O R D E R\n                             V.GIRI\n             ----------------------------------------\n                 W.P.(C)No.12459 of 2008\n             -----------------------------------------\n          Dated this the 2nd day of April, 2009.\n\n                          JUDGMENT\n<\/pre>\n<p>           The petitioner, a company incorporated under the<\/p>\n<p>Companies Act, holds a licence under the Kerala Distillery and<\/p>\n<p>Warehouse Rules, 1968 framed under the provisions of the<\/p>\n<p>Abkari Act.\n<\/p>\n<p>           2.   The     rules    contemplated      payment  of<\/p>\n<p>establishment charges by the licensee. The petitioner applied<\/p>\n<p>for renewal of the licence for the period 2008-09 by Ext.P1.<\/p>\n<p>The petitioner was informed that an expert committee has<\/p>\n<p>been constituted to look into the grievance regarding the<\/p>\n<p>fixation of the establishment charges and recovery thereof.<\/p>\n<p>It is further mentioned that the actual fixation of the arrears<\/p>\n<p>due from the petitioner could be done only after the<\/p>\n<p>committee comes out with a revision and that the licence<\/p>\n<p>cannot be renewed till then. Ext.P3 demand was served<\/p>\n<p>thereafter, demanding an amount of Rs.53,37,701\/-, stated<\/p>\n<p>to be the arrears from 1995-98, along with a further sum of<\/p>\n<p>W.P.(C)No.12459 of 2008<\/p>\n<p>                           :: 2 ::\n<\/p>\n<p>Rs.5,58,478\/- stated to be the arrears resultant upon the pay<\/p>\n<p>revision that had benefited the Government employees<\/p>\n<p>during the said period. Ext.P3 has been challenged in this<\/p>\n<p>writ petition.\n<\/p>\n<p>          3. Reference is made to an earlier order passed by<\/p>\n<p>this court, Ext.P5 in W.P.(C)No.13476\/04, wherein the<\/p>\n<p>petitioner had challenged another communication from the<\/p>\n<p>Excise Department requiring him to remit the entire arrears<\/p>\n<p>as a condition     for renewal of the licence for the period<\/p>\n<p>2004-05.   This court granted an interim order staying the<\/p>\n<p>operation of Ext.P19 therein on condition that the petitioner<\/p>\n<p>remits the amount in instalments. It is the petitioner&#8217;s case<\/p>\n<p>that the entire amount was thereafter paid in instalments<\/p>\n<p>and ultimately the writ petition was disposed of in terms of<\/p>\n<p>the interim order. According to the petitioner, Rs.90 lakhs<\/p>\n<p>was paid pursuant to the interim order passed by this court.<\/p>\n<p>          4.  The petitioner contends that it is entitled to<\/p>\n<p>know the basis on which the establishment charges were<\/p>\n<p>W.P.(C)No.12459 of 2008<\/p>\n<p>                             :: 3 ::\n<\/p>\n<p>fixed.   It is further contended that establishment charges<\/p>\n<p>should be collected from the licensee, only for the persons<\/p>\n<p>who are actually deployed and not for the number which is<\/p>\n<p>notified as proposed to be deployed.<\/p>\n<p>          5. A representation was filed by the petitioner as<\/p>\n<p>early as in 2006 as Ext.P9 before the Deputy Commissioner,<\/p>\n<p>inter alia, asserting that the petitioner&#8217;s liability towards the<\/p>\n<p>cost of establishment is only Rs.29,22,771\/-, but they have<\/p>\n<p>already remitted Rs.90 lakhs as per the High Court order.<\/p>\n<p>The Deputy Excise Commissioner required the Excise<\/p>\n<p>Inspector stationed at the petitioner&#8217;s distillery to give the<\/p>\n<p>petitioner the basis of the calculation and calculate the<\/p>\n<p>arrears as per G.O.(P)No.95\/98\/TD dated 28th April, 1989 and<\/p>\n<p>also to prepare a statement on the basis of G.O.(P)<\/p>\n<p>No.95\/98\/TD dated 28th April, 1989 and verify whether the<\/p>\n<p>amounts are realisable in terms of the Government Order. In<\/p>\n<p>other words, what is required is the determination of the<\/p>\n<p>actual amounts due from the petitioner by way of<\/p>\n<p>W.P.(C)No.12459 of 2008<\/p>\n<p>                             :: 4 ::\n<\/p>\n<p>establishment charges and dues will have to be calculated<\/p>\n<p>with effect from 1995 and made current up to date.<\/p>\n<p>         6. I take note of the fact that the petitioner had<\/p>\n<p>remitted Rs.90 lakhs pursuant to the interim order.           This<\/p>\n<p>could probably take care of the arrears. But, it is a matter<\/p>\n<p>for determination by the appropriate authority in the first<\/p>\n<p>instance. In the meantime, I do not find any reason for not<\/p>\n<p>permitting the petitioner to carry on the business for the<\/p>\n<p>period 2009-10, subject to payment of an ad hoc amount by<\/p>\n<p>the petitioner to be credited in the course of preparing a<\/p>\n<p>statement of establishment charges and the arrears in this<\/p>\n<p>regard;.\n<\/p>\n<p>         In the result, the writ petition is disposed of in the<\/p>\n<p>following terms:\n<\/p>\n<blockquote><p>      (a)   The 3rd respondent shall treat Ext.P9 as a request<\/p>\n<p>            made by the petitioner for drawing up a<\/p>\n<p>            calculation of the establishment charges along<\/p>\n<p>            with the applicable interest in terms of the Rules<\/p>\n<p>            and any other Government order fixing the<\/p>\n<p>            establishment charges.\n<\/p><\/blockquote>\n<p>W.P.(C)No.12459 of 2008<\/p>\n<p>                             :: 5 ::\n<\/p>\n<p>     (b)   A statement shall be furnished to the petitioner<\/p>\n<p>           within two months from the date of receipt of a<\/p>\n<p>           copy of this judgment. It is open to the petitioner<\/p>\n<p>           to file objections to the said statement within one<\/p>\n<p>           month from the date of receipt of a copy of the<\/p>\n<p>           statement.\n<\/p>\n<p>     (c)   Thereupon, the Deputy Commissioner shall, within<\/p>\n<p>           one month thereafter, pass an order finally fixing<\/p>\n<p>           the establishment charges, the arrears and the<\/p>\n<p>           interest, if any, due from the petitioner at the<\/p>\n<p>           applicable rate. The Deputy Commissioner shall,<\/p>\n<p>           in doing so, give credit to any amounts remitted by<\/p>\n<p>           the petitioner and a final demand of amounts still<\/p>\n<p>           due from the petitioner shall be served along with<\/p>\n<p>           the   order    to  be    passed   by   the  Deputy<\/p>\n<p>           Commissioner in the manner aforementioned.<\/p>\n<p>     (d)   The entire process shall be completed as early as<\/p>\n<p>           possible, at any rate, on or before 5.10.2009.<\/p>\n<p>     (e)   In the meanwhile, the distillery licence issued to<\/p>\n<p>           the petitioner under Rule 3 of the Rules shall be<\/p>\n<p>           renewed, subject to compliance with any other<\/p>\n<p>           formalities, on condition that the petitioner pays<\/p>\n<p>           an amount of Rs.10 lakhs towards establishment<\/p>\n<p>           charges on an ad hoc basis.\n<\/p>\n<p>     (f)   It is made clear that this amount of Rs.10 lakhs<\/p>\n<p>           directed to be paid by this court is over and above<\/p>\n<p>           the licence fee that has to be paid by the<\/p>\n<p>           petitioner.\n<\/p>\n<p>W.P.(C)No.12459 of 2008<\/p>\n<p>                              :: 6 ::\n<\/p>\n<p>         The licence shall be renewed, as and when the<\/p>\n<p>petitioner remits the amount of Rs.10 lakhs and licence fees,<\/p>\n<p>subject to the compliance with the other formalities, as<\/p>\n<p>mentioned above.\n<\/p>\n<\/p>\n<p>                                             Sd\/-\n<\/p>\n<p>                                          (V.GIRI)<br \/>\n                                           JUDGE<\/p>\n<p>sk\/-\n<\/p>\n<blockquote><p>                   \/\/true copy\/\/<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Normandy Breweries And &#8230; vs Excise Inspectors on 2 April, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 12459 of 2008(G) 1. NORMANDY BREWERIES AND DISTILLERY PVT.LT &#8230; Petitioner Vs 1. EXCISE INSPECTORS, NORMANDY BREWERIES &#8230; Respondent 2. CIRCLE INSPECTOR OF EXCISE 3. DEPUTY COMMSSIONER OF EXCISE 4. COMMISSIONER OF [&hellip;]<\/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-71520","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Normandy Breweries And ... vs Excise Inspectors on 2 April, 2009 - Free Judgements of Supreme Court &amp; 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\/normandy-breweries-and-vs-excise-inspectors-on-2-april-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Normandy Breweries And ... vs Excise Inspectors on 2 April, 2009 - Free Judgements of Supreme Court &amp; 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