K.BALAKRISHNAN NAIR, P.BHAVADASAN
State of Kerala, Represented by the Secretary, Taxes (A) Department, Thiruvananthapuram – Appellant
Versus
Panamoottil Investments (Owner of M/s. Hotel Orchid) Represented by its Managing Partner – Respondent
K. Balakrishnan Nair, J.
These appeals are filed by the writ petitioners, feeling aggrieved by the omission of the learned Single Judge, to declare that Sub-rule (ii) and the second proviso to Sub-rule (iv) of Rule 19 of the Foreign Liquor Rules, are ultra vires and unauthorized. By the Judgment under appeal, certain directions were issued in favour of the writ petitioners. The State has filed Writ Appeals against those directions. But, in these appeals, we are concerned, only with the correctness of the Judgment, to the extent, it is impugned by the appellants.
WA No.1637/09
2. This Writ Appeal is treated as the main case for the purpose of referring to the parties and exhibits. The brief facts of the case are the following:
The appellant is a partnership firm, which is having an FL-3 licence. One of the partners of the firm Shri. A.V. Paul wanted to retire from the partnership firm. So, the partnership firm decided to modify the partnership deed, to give effect to his retirement. Before implementing that decision, permission was sought under Rule 19(i) of the Foreign Liquor Rules, from the Commissioner of Excise, by submitting Ext.P2 application on 31.01.2007. In fact,
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