K.BALAKRISHNAN NAIR, M.L.JOSEPH FRANCIS
Komalan – Appellant
Versus
State of Kerala, Represented by Secretary Taxes (A) Department, Govt. Secretariat – Respondent
Balakrishnan Nair, J.
The point that arises for decision in this batch of cases is the validity of the amendment to Rule 2(n) of the Kerala Abkari Shops Disposal Rules, 2002 (hereinafter referred to as “the Rules”), introduced as per S.R.O.No.144/2007 dated 12.2007, published in the Gazette Extraordinary dated 12.2007 and also the notification issued by the Government as S.R.O. No. 145/2007 dated 12.2007, fixing the strength of ethyl alcohol in different types of toddy and specifying other incidental matters.
W.A.No.2867/2007:
2. The Writ Appeal is treated as the main case for the purpose of referring to the exhibits. This appeal is filed against the judgment in W.P. (C) No.24408/2007.
3. The brief facts of the case are the following: The appellant was the licensee of Toddy Shop No.1 in Thiruvananthapuram Excise Range for the abkari year 2007-08. He is the accused in Crime No.34/2007, registered by the Excise Inspector, Excise Range Office, Thiruvananthapuram, the 4th respondent herein. A sample of the toddy, sold from Toddy Shop No.1, was taken by the Excise officials on 5.2007. On chemical analysis, it was found that the sample contained 8.83% volume of ethyl alcohol. A
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