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M. A. ABDUL HAKHIM
KSR Alankar Hotels and Resorts Pvt. Ltd. – Appellant
Versus
State of Kerala Rep. by Secretary, Taxes (A) Department – Respondent
JUDGMENT :
1. The issues that arise for consideration in these writ petitions are one and the same and hence I dispose of all these writ petitions by a common judgment.
2. The principal question that arises for consideration is what are the payments to be made by the Petitioners/Private Limited Companies holding FL 11 license towards fine under Section 67(2) of the Abkari Act, 1077 (‘the Act’ in short) and fees under Rule 19 of the Foreign Liquor Rules, 1953 (‘FL Rules’ in Short) for regularization of the reconstitution of their Board of Directors which was done without obtaining prior permission of the Commissioner.
3. The petitioner in W.P(C) Nos. 8291/2019, 12475/19 & 29520/2019 is KSR Alankar Hotels and Resorts Pvt. Ltd. The petitioner in W.P(C) No.4768/2019 is Alankar Elite Inns and Hotels Pvt.Ltd.
4. KSR Alankar Hotels and Resorts Pvt. Ltd. reconstituted its Board of Directors on 31.8.2017 whereby wife of the Managing Director Mrs. Shereena Roshy is inducted to the Board and brother of the Managing Director Mr. K.R.Suraj resigned from the Board without obtaining permission from the Commissioner. Since the said company was conducting three hotels having FL 11 License – one at Vy
The main legal point established in the judgment is that the demands for payment of certain fees as per the Second Proviso to Rule 19(4) of the Foreign Liquor Rules in the impugned orders were declar....
Internal management changes, such as appointing new directors or firm partners, do not constitute reconstitution of the legal entity for licensing purposes. Penalties cannot be applied retrospectivel....
The court ruled that penalties under Section 67 of the Abkari Act cannot be imposed for changes in a company's Board of Directors without a change in ownership or alteration of foundational documents....
The court clarified the lawful process for redesignation of company directors under the Companies Act and excise laws.
Point of Lw: Petitioners cannot claim to have been unaware of the possibility of them being in default. This is the price of unwise gambling on litigation.
A change in the name of the office bearers of a club in the licence does not amount to change the identity of the licensee, and therefore the fees stipulated by the provisions of Rule 19 (iv) of the ....
Excise Authorities lack the power to levy interest on accumulated license fees under Section 49 of the Maharashtra Prohibition Act; interest is chargeable only from the date a fee becomes due.
(1) Retrospectivity cannot be presumed, unless there is clear intention in new rule or amendment.(2) Cancellation of Country Liquor Licence – Amounts collected could not be again recovered as departm....
The court upheld the prospective application of amendments to the Chhattisgarh Foreign Liquor Rules, ruling that the unilateral cancellation of the petitioner’s contract was lawful under the new po....
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