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2024 Supreme(Online)(Ker) 82954

IN THE HIGH COURT OF KERALA AT ERNAKULAM
SURESH BABU.P – Appellant
Versus
DEPUTY COMMISSIONER OF EXCISE – Respondent


JUDGMENT

[WP(C) Nos.31910/2023, 849/2024, 8578/2022]

Heard Mr Sudhi Vasudevan (Senior), assisted by Ms Shilpa Sathish and Mr C A Joseph, learned Counsel for the petitioners, Mr Sreejith V S learned Government Pleader, Mr M G Karthikeyan learned Counsel for the 6th respondent and Mr P N Santhosh for the 3rd respondent.

2. The petitioners have filed these two writ petitions, W.P.(C) Nos.31910/2023 and 849/2024, in respect of toddy shop nos. 10, 14, 15, 37 and 38 of Group IV of Mannarkkad Range for the Abkari Year 2019-20 and toddy shop nos. 19, 20, 21, 29 and 34 in Group VI of Mannarkkad Range. W.P.(C) No.8578/2022 is in respect of toddy shop nos. 11, 14, 15, 16, 17 and 25 of Group III in Vadakara Range for the Abkari year 2019-20.

2.1 Since the common question of facts and law are involved in these three petitions, they have been heard together and are being decided by the common judgment. The facts are briefly noted hereunder:

Facts

W.P.(C) No.8578/2022

3. The petitioner was the licensee of the toddy shops bearing T S nos. 11, 14, 15, 16, 17 and 25 of Group No. III in Vadakara Range for the Abkari Year 2017-18. The license for the aforesaid toddy shops was up to 31.03.2018. Crime Nos.181/

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