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1994 Supreme(SC) 274

B.P.JEEVAN REDDY, J.S.VERMA, YOGESHWAR DAYAL
Assistant Excise Commissioner – Appellant
Versus
Issac Peter – Respondent


Advocates:
A.N.JAYARAM, A.S.NAMBIYAR, C.S.VAIDYANATHAN, E.M.S.ANAM, G.RAMASVAMY, G.V.IYER, J.P.Verghese, K.J.JOHN, K.R.SASIPRABHU, K.V.VISHWANATHAN, M.A.Firoz, M.P.RAJU, N.SUDHAKARAN, P.K.MANOHARAN, Pratap venugopal, R.N.KESHWANI, S.BALAKRISHNAN, S.P.SHARMA, SANTOSH HEGDE, SHANTA VASUDEVAN, V.B.NAMBIAR, V.G.PRAGASAM, V.J.Francis, V.M.TARKUNDE, V.R.REDDY

Judgment

B.P. JEEVAN REDDY, J.- Leave granted in the SLPs.

2. In this batch of appeals, some are preferred by the State and some by the licensees/contractors. The matters arise under the Kerala Abkari Act. All of them pertain to the excise year 1981-82. The question is whether there was a failure on the part of the State in supplying the arrack undertaken by it to supply and whether the licensees are entitled to any rebate/remission in the amounts payable by them under the contracts, on account of such failure, if any. The earliest decision is in OP No. 2325 of the 1981-1, (Issac Peter v. Asstt. Excise Commissioner1). It was a writ petition filed by the licensee. It was allowed by a Division Bench of the Kerala High Court on November 14, 1983 against which the State of Kerala and its officers have filed CA No. 3442(NT) of 1984. Several other matters were allowed following the said decision against which the State has filed appeals. Another Division Bench of the High Court, however, took a contrary view in AS No. 293 of 1983 and batch disposed of on October 26, 1980. By this judgment, the suits filed by licensees/contractors were dismissed. Following the said judgment, several other




































































































































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