HIGH COURT OF KERALA
K.SURENDRA MOHAN, J
VINOD K R – Appellant
Versus
THE COMMISSIONER OF EXCISE – Respondent
J U D G M E N T
The petitioner has filed this writ petition challenging Exhibit P12 demands for Abkari arrears made by the 4th respondent and the consequent initiation of proceedings under the Revenue Recovery Act against him for recovery of the amounts, so demanded. According to the petitioner, he is the son of late. K.R.Vasudevan, who was an Abkari contractor. Late K.R.Vasudevan was the successful bidder in respect of toddy shop Nos.1 to 48 in Mala range for the years 1997 - 2000. The bid was for an amount of Rs.3.5 crores. An amount of Rs.35 lakhs was paid as security deposit. However, licence was granted only for one year. According to the petitioner, the shops could not be conducted beyond a period of one year for the reason that no licence was granted by the authorities, thereafter. Therefore, the balance amount of kist was not paid by late K.R. Vasudevan. According to the petitioner, the present attempt is to fasten the liability of his father for payment of kist arrears on him and his properties. 2. The petitioner places reliance on Exhibits P10 and P11 judgments. In W.P.(C) No.14662 of 2011, the petitioner had sought for the benefit of the judgment of the Apex Court in Civ
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