What exactly is the offence punishable under section 55 of the Kerala Abkari Act, Act 1 of 1077 (hereinafter referred to as 'the Act') is the question referred for decision of this Court. Main dispute is regarding the scope of sub-section (a) of section 55. According to the learned single Judge who referred the matter, there is a conflict between the decisions of the single Judges in Karthikeyan v. State of Kerala (2000 (3) KLT 639), Balan v. State of Kerala (2002 (3) KLT 161), George Issac v. State of Kerala (2004 (1) KLT 752) and Sabu v. State of Kerala (2003 (2) KLT 173). During hearing, another decision of the Division Bench in Surendran v. Excise Inspector (2004 (1) KLT 404) is also referred to. Reference was also made to the following decisions: Mariamma and another v. State of Kerala and others (1998 (1) KLT 286), Rajeevan v. Excise Inspector (1995 (1) KLT 38) and Purushan v. State of Kerala (2002 (2) KLT 661).

2. Before going to the issue in the matter, we may refer to the relevant statutory provisions regarding offence and proved under the Act. Section 55 of the Act is as follows:

"55. For illegal import, etc.:- Whoever in contravention of this Act or of any rule