Facts in Brief:

This writ petition calls into question the need for clearing the abakri arrears, including any arrears of tax, as a pre-condition to having a partnership re-constituted for the purpose of carrying on the abkari business.

2. The facts in brief are that the petitioner is a Managing Partner of a firm called M/s. Kandankutty and Sons. The firm, initially comprising the father and three sons, has carried on hospitality business having hotels in different parts of the State. Initially, it had an FL-3 licence but later has come to possess an FL-11 licence to have Beer and Wine Parlours in its hotels, in the light of the change in the abkari policy of the State.

3. While the partnership comprised the father and three sons was contusing, the father died on 21.09.2006; thereafter, the three sons continued their business. Though the remaining partners applied to the abkari authorities for re-constitution of the firm in the face of death of one of the partners, i.e., the father, the authorities, however, through an order dated 28.04.2010, rejected their request. The rejection was on the premise that there were dues of abkari revenue from the firm or the partners, as the