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2016 Supreme(Ker) 810

DAMA SESHADRI NAIDU
Subash Soman, Managing Director, M/S. Maramon Hotel & Resort Pvt. Ltd. – Appellant
Versus
State of Kerala Rep. By The Secretary To The Government, Taxes Department – Respondent


Advocates Appeared:
For the Appellant :N. Dharmadan (Sr.) and D.P. Renu, Advocates
For the Respondent:V. Santharam, Advocate, T.R. Rajesh, Government Pleader and N. Nandakumara Menon, Sr. Advocate

JUDGMENT :

Dama Seshadri Naidu, J.

Do the Abkari Act and the Rules made thereunder draw a distinction between a domestic terminal and an international terminal of an International Airport for the purpose of establishing an Executive Lounge where liquor is served to transiting passengers?

2. The petitioner, a Private Limited Company, represented by its Managing Director, has Hotels and Resorts. In the writ petition, however, the Managing Director projected himself as the petitioner instead of representing the Company-a minor, curable discrepancy. In the course of time, the Company obtained Exhibit P1 licence from the fourth respondent, the Airport Authority of India, to establish an Executive Lounge in the domestic terminal of the International Airport at Thiruvananthapuram. In terms of clause 4 of Exhibit P1 licence, the Company is entitled to sell Beer and Liquor at the Executive Lounge on the production of licence from the State Excise Department and also subject to payment of certain amounts to the Airport Authority of India.

3. The petitioner has applied to the Excise authorities through Exhibit P2 for an FL-7 licence as per the Foreign Liquor Rules ('the Rules'), especially sub-ru







































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