IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:

THE HONOURABLE MR.JUSTICE K.SURENDRA MOHAN THURSDAY, THE 30TH DAY OF OCTOBER 2014/8TH KARTHIKA, 1936 WP(C).No. 22195 of 2014 (Y)

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PETITIONER(S):

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XAVIER'S RESIDENCY REPRESENTED BY ITS MANAGING PARTNER, D.RAJKUMAR THEVALLY, KOLLAM.

SRI.A.SUDHI VASUDEVAN SMT.K.PUSHPAVATHI RESPONDENTS:

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1. THE STATE OF KERALA REPRESENTED BY SECRETARY TO THE GOVERNMENT TAXES (G) DEPARTMENT, THIRUVANANTHAPURAM. 6950 001

2. EXCISE COMMISSIONER COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM. 695 001

3. DEPUTY COMMISSIONER OF EXCISE KOLLAM. 695 001 SR. COUNSEL SRI KAPIL SIBAL SRI K P DANDAPANI, ADVOCATE GENERAL R1 to R3 BY SPL GOVERNMENT PLEADER SRI.TOM K.THOMAS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25-09-2014, ALONG WITH CONNECTED CASES, THE COURT ON 30.10.2014 DELIVERED THE FOLLOWING:

kkj WP(C).No. 22195 of 2014 (Y)

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APPENDIX PETITIONER(S)' EXHIBITS -------------------------------------

P1 - A TRUE COPY OF THE ORDER DT. 08.6.11 ISSUED TO THE HOTEL OF THE PETITIONER CLASSIFYING IT UNDER 3 STAR CATEGORY.

P2 - A TRUE COPY OF THE GO(MS) NO. 56/2014/