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 Foreign Liquor for the financial year 2012-13, 6 brands for 2013-14, 5 brands for 2014-15, 18 brands for 2015-16 & 2016-17 and 20 brands for 2017-18. The document marked as Ext.P7 is a consolidated statement dated 'nil', signed by the Authorised Signatory of the petitioner, showing brand registration fee paid for the period 2012-18. Ext.P8 is another statement dated 'nil', signed by the Authorised Signatory of the petitioner, showing the brands registered for the year 2018. It is averred in the writ petition that, for the financial year 2018-19 the petitioner has registered 25 brands.

3. On 25.04.2018, the petitioner filed this writ petition, under Article 226 of the Constitution of India, seeking a writ of certiorari to quash Ext.P9 notice dated 02.04.2018 issued by the 5th respondent Excise Inspector, Kakkanad, who is the Distillery Officer in the petitioner's Distillery, whereby a total sum of Rs.2,75,000/-, at the rate of Rs.25,000/-per brand for 11 brands, was demanded in terms of the proviso to sub-rule (7) of Rule 3 of the Foreign Liquor (Registration of Brand) Rules, 1995, substituted vide the Foreign Liquor (Registration of Brand) Second Amendment Rules, 2012, to clear the stock of Foreign Liquor with brand registration for the financial year 2017-18, before 31.05.2018. The document marked as Ext.P10 is a copy of G.O.(P) No.107/2012/TD dated 14.06.2012 (S.R.O. No. 433/2012), whereby the Government notified the Foreign Liquor (Registration of Brand) Second Amendment Rules, 2012, with effect from 04.04.2012.

4. In paragraph 8 of the writ petition, it is averred that, the petitioner has challenged Ext.P10 amendment made to the Foreign Liquor (Registration of Brand) Rules, 1995 and the consequential demands made by the respondents, compelling the petitioner to pay an amount of Rs.25,000/- for each brand, in order to clear the stock of Foreign Liquor with brand registration for the previous financial year, by filing W.P.(C) No. 18501 of 2012, which is pending before this Court. It is also averred that, in similar writ petitions filed by certain other Distilleries interim orders staying Ext.P10 notification were obtained and that, Ext.P11 is a true copy of one such interim order issued by this Court dated 06.03.2017 in W.P.(C) No. 7383 of 2017. Paragraph 8 of the writ petition reads thus;

“8. It is submitted that the petitioner has challenged Ext.P10 amendment made to the Foreign Liquor (Registration of Brand) Rules, 1995 and the consequent demands made by the respondents compelling the petitioner to pay an amount of Rs.25,000/- for each brand for a period of every two months starting from 1st April, 2012, in order to clear the stock of foreign liquor with brand registration of the previous financial year kept in the petitioner's Distillery under the jo