J U D G M E N T

P.R. Ramachandra Menon, J:

The basic issue involved is whether the licencees who have been given FL3 Licence under the relevant provisions of the Abkari Act /Foreign Liquor Rules are required to satisfy the entire KIST amount for the year in question by virtue of Rule 14 of the Rules or whether they are entitled to have proportionate remission in this regard.

2. The main contention is that in Jayadevan and others vs. Board of Revenue (1999 (1)KLJ 87) it has been held that the parties are entitled to have remission to the proportionate extent. But subsequently, a contrary view was taken by another Bench in W.A.No.910 of 2000 (State of Kerala vs. Chitra). Met with the circumstance, as divergent O.P.Nos.9092, 9675, 10010, 10088, 10281, 10383, 10491 & 10578 OF 2003, W.P.(C).

No.19361 OF 2003 & W.A.No.2311 OF 2005 views were available, when the issue came up for consideration before another Bench of this Court on 13.10.2006, the necessity to have the matter to be referred to the Full Bench was considered and it was ordered accordingly. W.A.No.2311 of 2005 was filed challenging O.P. 3217 of 2000, whereby the claim putforth by the parties concerned to have pro-rata remission w