ANIL K.NARENDRAN
Devicolam Distilleries Ltd – Appellant
Versus
State of Kerala, represented by The Secretary to Government, Taxes Department, Secretariat – Respondent
The petitioner, M/s.Devicolam Distilleries Ltd., Kakkanad, a Company registered under the Companies Act, 1956 is the holder of Exts.P1 to P5 licenses issued under Part-I of the Kerala Distillery and Warehouse Rules, 1968, which are valid upto 31.03.2019. The provisions under the said Rules deal with the establishment and working of Distilleries, Warehouses and Excise Depots, regulating the issue and transport of spirit to and therefrom and the inspection and supervision thereof. Ext.P1 is the licence issued to the petitioner in Form-I to manufacture spirits in its Distillery; Ext.P2 is the licence in Form-II for compounding and blending of Indian Made Foreign Liquor and Imported Liquor for the purpose of sale; Ext.P3 is the licence for bottling of Foreign Liquor for the purpose of sale; Ext.P4 is the licence to establish a Warehouse for the deposit and keeping of spirits without payment of duty; and Ext.P5 is the licence for possession and use of non-duty paid imported/ transported Extra-natural Alcohol (neutral spirit for alcohol drinks) Grape Spirit/Malt in the Bonded Warehouse.
2. Going by the averments in the writ petition, the petitioner had registered 7 brands of For
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