IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:

THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON &

THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN THURSDAY, THE 1ST DAY OF SEPTEMBER 2016/10TH BHADRA, 1938 WA.No. 1408 of 2016 () IN WP(C).17099/2016 --------------------------------------------

AGAINST THE JUDGMENT IN WP(C) 17099/2016 of HIGH COURT OF KERALA DATED

17-06-2016 APPELLANT/PETITIONER:

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NIKHIL T.M, S/O MUTHU, AGED 24 YEARS, THOPPIL HOUSE, P.O. KOLITHATTU, KANNUR DISTRICT.

BY ADV. SRI.CIBI THOMAS RESPONDENTS/RESPONDENTS:

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1. THE DEPUTY EXCISE COMMISSIONER, OFFICE OF THE DEPUTY EXCISE COMMISSIONER, KANNUR 670 001., 2. THE EXCISE INSPECTOR, EXCISE RANGE OFFICE, IRITTY 670 703.

3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 001.

R BY GOVERNMENT PLEADER SRI. T. RAJASEKHARAN NAIR THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 25.07.2016, THE COURT ON 01-09-2016 DELIVERED THE FOLLOWING:

[C.R.]

P.R. RAMACHANDRA MENON &

ANIL K. NARENDRAN, JJ.

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W.A. No. 1408 of 2016 ~~~~~~~~~~~~~~~~~~~~~

Dated, this the 1^st day of September, 2016

JUDGMENT

Ramachandra Menon, J.

Whether Section 53