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
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