IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH MONDAY, THE 4^TH DAY OF MARCH 2024 / 14TH PHALGUNA, 1945 WP(C) NO. 8299 OF 2024 PETITIONER KALYAN TOURIST HOME G B ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER P AJAYAKUMAR, FLAT 13D, GALAXY ELYZIUM COURT, ARAVINDH GHOSH ROAD, KOZHIKODE, PIN – 673001 BY ADVS.

THOMAS ABRAHAM MERCIAMMA MATHEW ASWIN.P.JOHN R.ANANTHAPADMANABAN PAUL BABY THARA ELIZABETH THOMAS FOUSIYA R SINU L.R.

RESPONDENTS:

1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

2 COMMISSIONER OF EXCISE EXCISE COMMISSIONERATE, VIKAS BHAVAN P.O., NANDHAVANAM, THIRUVANANTHAPURAM, PIN - 695033

3 DEPUTY EXCISE COMMISSIONER OFFICE OF THE DEPUTY EXCISE COMMISSIONER, EXCISE DIVISION OFFICE, EXCISE TOWER, DURGA NAGAR, KENATHUPARAMBU, PALAKKAD, PIN - 678001

4 DISTRICT COLLECTOR PALAKKAD, COLLECTORATE, KENATHUPARAMBU, 5 DISTRICT POLICE CHIEF PALAKKAD, OFFICE OF THE DISTRICT POLICE CHIEF, YAKKARA ROAD, NEAR KSRTC BUS STAND, PALAKKAD, PIN - 678014

6 EXCISE CIRCLE INSPECTOR OFFICE OF THE CIRCLE INSPECTOR OF EXCISE, PALAKKAD, SANTHI NAGAR, SULTANPET, PALAKKAD, PIN – 67800