JUDGMENT:

S.B. Sinha, J.-- Leave granted.

2. Interpretation of G.O.(P) No.88/2000/TD dated 2.6.2000 providing for waiver of interest upto 75% on the defaulted amount of revenue due in terms of the Kerala Abkari Shops (Disposal in Auction) Rules, 1974 (the Rules) is the question involved herein.

3. First respondent was a licencee under the Abkari Act for the period 1.4.1993 to 31.3.1994. They conducted business for the period 1.4.1993 to 12.8.1993 only, as their licence was cancelled by an order dated 13.8.1993. There was a dispute between the parties in regard to the actual amount payable as excise duty for the said period. According to Revenue, an amount of Rs.86,40,000/- was payable. Respondent, admittedly, had paid an amount of Rs.40,18,934/-.

4. In terms of the Rules, upon cancellation of the licence, the shop in question came under the management of the department. It, during the period 31.8.1993 to 31.3.1994 The Department had collected a total sum of Rs.31,49,288/- towards Abkari dues. On the premise that the said amount should be adjusted from the total liability of the first respondent, a dispute arose between the parties herein as no