C.K.ABDUL REHIM, C.N.RAMACHANDRAN NAIR
State of Kerala Represented By Secretary To Government Taxes – Appellant
Versus
Xaviers Residency Represented By Its Managing Director – Respondent
Ramachandran Nair, J.
1. Hotels and restaurants in Kerala with FL-3 licence were allowed to sell liquor in the Bar under Rule 28 of the Foreign Liquor Rules (hereinafter called "the Rules") from sun rise to midnight i.e. from 6 a.m. to 12 p.m. However, an amendment was introduced to this Rule with effect from 18.4.2002 prescribing different working hours for FL-3 Hotels/Restaurants functioning in Panchayat and Municipal areas on the one side and such Hotels/Restaurants functioning in Corporation limits on the other side. While in Municipal and Panchayat areas Bar Hotels were allowed to sell liquor from 8' O clock in the morning till 11.00 in the night, for Hotels/Restaurants in Corporation area, time fixed for business was from 9' O clock in the morning to 12.00 in the night. This Rule was challenged by the Hotels in Corporation areas contending that fixation of different time for commencement of business is discriminatory and violative of Article 14 of the Constitution. The learned Single Judge allowed the writ petitions holding that the classification made by the Government based on location of hotels i.e. between Panchayat/Municipal areas on the one side and the Corpora
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