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2026 Supreme(Online)(Ker) 36053

IN THE HIGH COURT OF KERALA AT ERNAKULAM


2026:KER:43399


WP(C) NO. 33413 OF 2017



PETITIONERS:


1 COCHIN SUBURBAN CLUB


REG. NO. 106/81, THRIKKAKKARA,


COCHIN-682 021, REPRESENTED BY ITS SECRETARY JORTIN


ANTONY, S/O. GANGADHARAN NAIR, AGED 51 YEARS.


2 ROY IPE PONODATH


AGED 55 YEARS


S/O. P.V. IYPE PONODATH, TREASURER, COCHIN SUBURBAN


CLUB, THRIKKAKARA COCHIN-682021.



BY ADVS.


SHRI.C.S.AJITH PRAKASH


SMT.APARNA UDAYAKUMAR


SRI.BIJITH S.KHAN


SHRI.T.K.DEVARAJAN


SRI.A.TJOSE


SRI.PAUL C THOMAS


SRI.M.B.SOORI



RESPONDENTS:


1 STATE OF KERALA


REPRESENTED BY THE SECRETARY,TAXES (A) DEPARTMENT,


GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001.


2 THE EXCISE COMMISSIONER


COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM 695001.


3 THE DEPUTY COMMISSIONER OF EXCISE


OFFICE OF THE DEPUTY COMMISSIONER OF EXCISE,POWER


HOUSE ROAD, COCHIN, NORTH,ERNAKULAM-682 018.



BY ADV GOVERNMENT PLEADER


OTHER PRESENT:


GP RI. B.S SYAMANTHAK


THE HONOURABLE MR.JUSTICE BASANT BALAJI


THURSDAY, THE 11TH DAY OF JUNE 2026 / 21ST JYAISHTA, 1948

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.06.2026, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The Petitioner has approached this Court for the following reliefs;

“i) Declare that the petitioner Club is entitled for the refund of Rs.8 Lakh paid towards charge in licence fee in terms of Rule 19(4) of Foreign Liquor Rules.

ii) To issue a writ of mandamus or other appropriate writ, order or direction commanding the respondents to refund the amount of Rs.8lakh collected towards change in licensee fee.

iii) To issue such other writ or orders or direction direct the respondent herein to consider Exhibit P8 representation in terms of Exhibit P9 judgment and pass appropriate orders for the refund of the fee imposed for effecting change of name of the licencee FL-4A for the 1st petitioner Club.

iv) Grant such other relief as this Hon’ble court may deem fit and proper in the facts and circumstances of this case in the interest of justice”.

2. The petitioner club had obtained a Foreign liquor club licence under Rule 13-4A of the Foreign Liquor Rules, 1953. The said licence was issued in the name of the member nominated by the Managing Committee of the Club who is representing the Club for the purpose of FL 4A Licence. The Office bearers are elected once in every year, and when there is a change of the Office bearer, an application is filed before the Excise Commissioner for change of Licence in the name of the present member nominated by the Committee in order to represent the Club for the purpose of FL 4A licence. Each time the name was sought to be changed, the respondent insisted a payment of Rs. 2 lakhs under Section 19(iv) of the Foreign Liquor Rules. The petitioner club, altogether remitted Rs.8 lakhs to the respondents whenever there was a change in name of the licensee. Aggrieved by this, petitioner seeks a declaration that it is entitled for the refund of Rs. 8 lakhs which is paid towards the change of licence.

3. Ext.P9 is a common judgment of this Court in WP(C)Nos.22387/2012 and 21357/2013 wherein, the learned Single Judge of this Court had set aside the orders passed in respect of two Clubs wherein the similar issue arose. The said judgment was challenged in two separate writ appeals; viz Writ Appeal Nos.398 of 2016 and 678 of 2016. The division bench relying on the judgment of this Court in State of Kerala and Ors. V.M/s.Panamoottil Investments and Others [2010 (1) KHC 353] dismissed the appeals holding that the respondent cannot insist for any fees for changing the name in respect of the person who is in charge of the Club as decided by the Managing Committee. Since the issue is already decided by the Division Bench of this Court in the afore mentioned writ appeals, the same will cover this issue also.

Resultantly, the writ petition is allowed and it is declared that the petitioner is entitled for the refund of Rs.8lakhs paid towards change of name of the bearer. In tune with the declaration, the respondents are directed to refund the amount of Rs.8 lakhs collected for change of licence in terms of Rule 19(iv) of Foreign Liquor Rules within a period of two months from the date of receipt of a copy of this judgment.

The Writ Petition is allowed as above.

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