(Updated in 2025)
As Amended by S. R. O. No. 1243/2025 published in K. G. Ext. No. 3811 dt. 29/10/2025 - Amendments in Rule 13(1) and Rule 13B(3)
S. R. O. No. 690/2025 published in K. G. Ext. No. 2236 dt. 18/06/2025 - Amendment in Rule 13(6A)
S. R. O. No. 663/2025 published in K. G. Ext. No. 2159 dt. 11/06/2025 - Amendment in Rule 13(1)
S. R. O. No. 615/2025 published in K. G. Ext. No. 1955 dt. 24/05/2025 - Amendments in Form F.L.13B
S. R. O. No. 575/2025 published in K. G. Ext. No. 1850 dt. 16/05/2025 - Amendments in Rule 13(4C), Rule 13(9), FORM F. L. 4C
S. R. O. No. 489/2025 published in K. G. Ext. No. 1609 dt. 26/04/2025 - Amendment in FORM F. L. 11
S. R. O. No. 361/2025 published in K. G. Ext. No. 1272 dt. 29/03/2025 - Amendments in Rule 33A(2)(ii), Rule 33A(2)(iv), Rule 33A(2)(v), Rule 33A(2)(v-a), Rule 33A(2)(v-b), Rule 33A(3)
S. R. O. No. 231/2025 Published in K. G. Ext No. 772 dt. 01/03/2025 - Amendments in Rule 19(ii), Rule 19(iii), Rule 19(v)
S. R. O. No. 156/2025 Published
Read full ActS.26
If any of the licences referred to in Rule 13 is granted in the course of a financial year, the full annual fee shall be paid and the licence shall expire at the end of the financial year.
9[ x x x x]
S.27
Any Person to whom sanction for a licence, except foreign liquor special licence, under sub-rule (2) of Rule 13B has been issued, shall pay the full annual fee under Rule 14 during that financial year itself and no fresh licence under Rule 13 shall be issued to a person who fails to pay the full annual fee within that period.]
S.28
Notwithstanding anything contained in these rules, if any circumstance warrants, the Government may, by order, extend the period of any licence granted under these rules, for such period.]
S.29
Any two or more of the above kinds of licenses may be granted to the same person and for the same locality:
10[Provided that no licence under these rules shall be issued to the holder of a licence under the Kerala Rectified Spirit Rules, 1972].
S.30
11[A 12[gallonage] fee at such rates as the Government may prescribe from time to time shall also be paid by the FL 9 licensee on the quantity of Indian made Foreign Liquor sold by such licensee 12[x x x x]. 13[If the gallonage fee is not remitted on or before 13A[10th day of May], an interest at the rate of 18% or such other rate of interest as may be fixed by the Government from time to time per annum shall be charged from the 1st day of April on the entire amount]
13B[Provided that for the purpose of this rule, the transfer of liquor from one FL-9 licence premise to another FL-9 licence premise of Kerala State Beverages Corporation and godown breakage of liquor in FL-9 licence premises shall not amount to sale of liquor.]
S.31
14[(1) No premises shall be used for the sale or for possession and use of liquor without prior sanction of the Excise Commissioner.
14A[(2) No alteration or modification of the premises, where permission to sell, use or store liquor is granted such as bar room, permit room, additional permit room, restaurant, banquet hall, roof garden, lawn, side of swimming pool, meeting and board room halls, members lounge, recreation hall, liquor store room, beer and wine store room shall be made without obtaining prior sanction of the Excise Commissioner;
(3) No alteration or modification or shifting of family restaurant, gates and compound wall of the hotel as shown in the building plan approved by the Excise Commissioner shall be made without obtaining prior sanction. No addition or deletion of land or building shown in the approved plan shall be done without the prior permission of the Excise Commissioner;
(4) The Excise Commissioner shall impose a
S.32
14B[All licensees shall maintain the day to day true accounts of transactions in such manner, either in ink in such registers or electronically as prescribed by the Commissioner of Excise from time to time and shall furnish such information and statistics as may be called or any officer of the Excise Department not below the rank of an Excise Inspector.]
S.33
15[Where there is a difference of duty of excise or luxury tax as between two licence periods, such difference shall be collected in such manner as directed by the Excise Commissioner in respect of all stocks of Indian made foreign liquor including beer held by the licensees at the close of the former period by the Circle Inspector in charge of the Circle or the Excise Officer in charge of such licensed premises as the case may be remitted to the Government Treasury. Under no circumstances the licensee shall be allowed to sell the liquor without payment of difference of the tax under these rules.]
S.34
16[Before the issue of each licence detailed above the rental or the fee as the case may be fixed thereof shall, 16A[except in the case of FL1 shops allotted under sub-rule (3) of rule 3 of the Kerala Abkari Shops Disposal Rules, 2001] be paid in full to the Government Treasury and the chalan submitted to the Excise Commissioner along with the application for licence:
Provided that the difference in tax under rule 17A if any due shall also be collected before the issue of licence.]
S.35
(i) under no circumstances shall any licence obtained under this notification be sold, transferred or sub rented without the previous sanction of the Excise Commissioner.
(ii) 16I[Constitution/reconstitution] of partnership by addition or deletion of members or reconstitution of Directors in a Company resulting in change of ownership which owns/manages or operates any licence issued under this rule shall be deemed to be transfer of licence.
(iii) 16J[Constitution/reconstitution of partnership or reconstitution of director board] of a company may be allowed on payment of 16B[Rs.1,00,000 (Rupees one lakh only)].
(iv) Change of name of licensee may be allowed on payment of 16C[Rs.2 Lakhs (rupees two lakhs only):
Provided that such change shall be allowed only if the incumbent in whose name the licence is to be granted is eligible otherwise for obtaining a licence under these rules:]
16D
S.36
16I[x x x x]
S.37
17 [ x x x x ]
S.38
Application for licence should ordinarily be sent to the Excise Officer in charge of the respective Divisions. The applications should describe distinctly the localities where the shops are situated or are intended to be opened and should state the kind of licence required. 18[x x x x]
S.39
Licensees for the sale of foreign liquor are prohibited from rectifying the spirits by purifying, colouring or flavouring or mixing any material therewith. 18[x x x]
S.40
19
[(1)] Every receptacle containing spirits manufactured and flavoured, coloured or compounded in India; and received or kept for sale must be conspicuously labeled or branded with the words "spirit manufactured in India." All liquor imported in bulk and bottled in the State received or kept for sale must bear a printed label showing clearly the country of manufacture, the names of the bottler as entered in his licence and the place of bottling.
19A
[(2) Every receptacle or bottle containing liquor stored, moved or issued for consumption by Defence Service Personnel 20[and Ex-Servicemen] free of duty or at concessional rate of duty must bear a printed label showing clearly that the liquor is intended for the use of the Defence Service PersonnelS.41
22[x x x x ]
S.42
It shall be competent to the Excise Commissioner to permit or to order the transfer of any shop from one locality to another, within the town or taluks as the case may be, according as the shop is situated in a town or outside a town or to order any shop to be closed in the interests of public peace or morality or on grounds of expediency.
22A[xxxx]
22B[Provided that no Foreign Liquor 3 licensee shall be allowed to transfer his shop from its original location to a new location unless it fulfills all the conditions of eligibility required for the grant of a new Foreign Liquor 3 licence at the new location].
S.43
22C[Notwithstanding anything contained in these rules, the hotels having FL 11 licence as on 31st March, 2017 and which were closed on the ground that they are situated within a distance of five hundred metres from National or State Highways shall be allowed to transfer their FL 11 licence to a building situating at a distance of five hundred metres away from the National or State Highways within the taluk having one star standard as stipulated by Tourism Department, Government of Kerala for the classification of restaurant, subject to the following conditions, namely:--
(i) the licensee shall employ all the workers who were in his employment in such hotel as on 31st March, 2017;
(ii) the new premises shall satisfy distance limit specified under sub-rule (1) and (3) of Rule 13.]
S.44
The sale or possession (except subject to the Rules applicable to unlicenced persons) by a licensee of any liquor outside the limits of his licenced premises is prohibited.
S.45
All liquors sold or kept for sale shall be of good quality, and unadulterated. Nothing shall be added to them to increase their intoxicating power or for any other purpose. 23[The foreign liquor bottles shall be affixed with security labels containing the State Emblem and the fascimile of the signature of the Excise Commissioner.]
S.46
The sale or transport of liquor by persons suffering from leprosy or any contagious disease and the employment of such persons in shops for the sale of the same are prohibited.
S.47
No woman shall be employed in any capacity for serving liquor in the licensed premises.]
S.48
24A[No FL3, FL4A, FL11 licensed premises shall be kept open before 11 O'clock in the morning and after 11 O' clock in the night. No FL1 shop shall be kept open before 9 O' clock in the morning and after 11 O'clock in the night.
Provided that in the tourist centres, approved by Government in Taxes Department FL3, FL11 licensed premises may be kept open from 10 O' clock in the morning to 11 O' clock in the night.]
(2) The Deputy Commissioner of Excise shall be competent to fix the working hours of FL 1 shops in each area subject to the conditions that the total working hours shall not exceed 12 hours in a day and no such shop shall be kept open beyond the time limit specified in this rule:
Provided that on special occasions like fairs and festivals, the Deputy Commissioner of Excise may relax the above conditions.
Note: The words "Panchayat", "Municipality" and "Corporation" used in this rule shall have the same meaning as in the Kerala Panchay
S.49
27[The licenced premises for sale of liquor in respect of all the Licences issued under these rules shall remain closed on the following days:--
(i) Birth day of Mahatma Gandhi;
(ii) Birthday of Sree Narayana Guru;
(iii) Commemoration day of Mahatma Gandhi;
(iv) Samadhi day of Sree Narayana Guru;
27A[(v) During the period of forty-eight hours ending with the hour fixed for the conclusion of the poll in connection with general or bye election within the polling area and on the whole day of counting of votes within the polling area.
(vi) During the period of forty-eight hours ending with the hour fixed for the conclusion of the poll in connection with the election or bye election to the Corporation, Municipal Divisions, Wards or Panchayat constituencies within the polling area and on the whole day of counting of votes within the polling area.]
27B[(vii) The first day of all English calendar months].
S.50
The possession or sale upon any licenced premises of any liquor other than that to which the licence relates, is prohibited.
S.51
28[A sign board of dimensions 1 metre 3/4 metre shall be fixed to the main front of the shop to which the licence is granted. The board should have a white background with number, name of the licence and the name of the licensee written in black letters. The board should also contain the warning in English and Malayalam, *[“ALCOHOL CONSUMPTION IS INJURIOUS TO HEALTH -(in malayalam) ” and “DRUNKEN DRIVING IS PUNISHABLE - (in malayalam).”] written in red letters, each letter having dimension of not less than five centimeters. The licence must be hung in a conspicuous place within.]
28. Substituted by SRO 175/95 dt.6-2-1995. Published in K.G. Ex. No.132.
* Substituted by SRO 93/2012.
S.52
No drunkenness, rioting or gambling shall be permitted within a shop and no person of notoriously bad character shall be permitted to meet or remain therein. Intimation of any offence committed or of the presence of habitual offenders or disorderly persons, shall be given by the licensee to the nearest Magistrate or Police Station.
S.53
The licensee shall on requisition by the Excise Commissioner or any officer duly authorised by him deliver up his licence for amendment or renewal.
S.54
(1) If any licence/Import Permit/Export Permit/Transport Permit/Sanction issued under these rules, is irrecoverably lost, a duplicate licence may be issued on payment of Rs.25,000 (Rupees Twenty Five Thousand only) on each licence and duplicate permit/sanction may be issued on payment of Rs.15,000 (Rupees Fifteen Thousand only) on each such permit/sanction as the case may be. In case where there is violation of any of the conditions of the licence/permit due to the loss of the same, a fine as provided in Rule 34 may be levied.
(2) If a Licence/Import Permit/Export Permit/Transport Permit/Sanction issued under these rules is lost, an application for a duplicate shall be submitted to the officer who issued the original in Form FL 14. After levy of the necessary fees the officer concerned shall make out a duplicate licence/permit/sanction superscribing the word "Duplicate" distinctly in red ink. The reasons for the issue of the duplicate be clearly written upon the licence/permit/sa
S.55
When the period of a licence granted under these rules expires and such licence is not renewed for the next following financial year or when a licence is cancelled and a notice of such cancellation is given to the licensee, such person shall within thirty days from the date of expiry of the period of the licence or from the receipt of such notice, as the case may be, sell the full stock of foreign liquor in his possession to any vendor who holds a licence to sell such liquor. Should the owner of the foreign liquor fails to do so within the prescribed period, the Excise Inspector of the Range within which the shop of such owner of the foreign liquor is situate, shall take into his custody such foreign liquor and keep the same in his office. The owner of such foreign liquor shall be allowed a further period of thirty days for selling the same in one transaction to another licenced vendor of foreign liquor. If before the expiry of the further period the owner fails to sell it, the offi
S.56
(1) All Abkari Officers not below the rank of an Excise Inspector shall have the authority to take samples of any foreign liquor kept for sale in any licensed premises having licence issued under these rules.
(2) While taking samples of any liquor by an Abkari Officer for chemical analysis, the following procedures shall be followed, namely:
(i) The quantity of sample taken for analysis shall not be less than 180ml. The sample shall be taken from the liquor kept for sale.
28B[(ii) Three samples of liquor shall be taken and the same shall be collected in three separate bottles or containers properly cleaned and dried and marked as 'A', 'B' and 'C'. One unopened bottle of minimum quantity of liquor of the same brand, type and same batch number as that of the liquor taken as 'A', 'B' and 'C' samples available in the licensed premise shall also be taken and the same shall be marked as 'A1']
(iii) The bottles or containers shall be securely fastened
S.57
Notwithstanding anything contained in these rules, the Excise Commissioner may take steps to dispose the liquor kept in any licensed premises, in any manner as he deems fit in the event of any exigency warranting such action.]
S.58
Infraction of any of these rules or conditions of a licence issued under these rules either by a licensee or by a person in his employment shall entail on the licensee or his agent or both:-
(i) a fine 30[of] 31[Rs.1,00,000 (Rupees One Lakh)], or
(ii) cancellation of the licence, or
(iii) both.
32[Provided that if the holder of such licence or permit sells or stores for sale liquor in any premises, other than the licenced premises, such penalty shall not be less than 32A[one lakh fifty thousand rupees]
Officers not below the rank of the 32B[Deputy Commissioner of Excise] shall be competent to impose the above penalties.]
S.59
The imposition of a fine or the cancellation of a licence under these Rules shall not however relieve the licensee or his agents from liability to be prosecuted for any specific offence committed against the Abkari Act or under these Rules.
S.60
The Excise Commissioner may, upon giving 15 days notice, revoke any licence, in which case a proportionate part of the fee paid by the licensee shall be refunded to him.
S.61
All Excise Officers of and above the rank of Range Inspectors shall have authority to inspect licenced shops, to examine the premises, to test measures in use and the articles under sale and to call for and check the accounts kept in the shop.
S.62
The licensee shall possess or use on the licensed premises, only such standard measures of capacity as may from time to time be prescribed by Government.
S.63
No licence will be issued for a shop which is situated or which is intended to be opened in a place where on grounds of public interest or expediency it is objectionable to permit any traffic in liquor.
S.64
All orders passed by the Excise Commissioner under these Rules shall be subjected to revision by Government.
S.65
33[The Defence Services Installations in areas which fall within the territorial limits of the 34[Kerala] State and which are declared "Operational Areas" by the Central Government are exempted from payment of Excise duty. Licence fee and gallonage fee on liquors and all the other fees leviable under the above Acts.]
S.66
Notwithstanding anything contained in these rules, any payment under these rules may be made through electronic payment also.]
S.FORM FL-1
35[FORM F.L.1 |
LICENCE FOR THE PRIVILEGE OF POSSESSION OF INDIAN MADE FOREIGN LIQUOR FOR SALE TO PUBLIC IN SEALED BOTTLES WITHOUT THE PRIVILEGE OF CONSUMPTION ON THE PREMISES |
The Excise Commissioner, Kerala State,35A[Deputy Commissioner of Excise].................... under the provisions of the Abkari Act, 1 of 1077, hereby licence you ................... to vend foreign liquors at the shop, the boundaries of which are given in the schedule hereunder given in the town of ....................................... during the period of 1st April .................... to the last day of March ..................... subject to the conditions
S.FORM FL-3 FORM F.L.3 | HOTEL (RESTAURANT) LICENCE | | Under the provisions of the Cochin Abkari Act and of the Rules made thereunder to regulate the issue of licences for the sale of foreign liquor, licence is hereby granted to (full name and address).................for the vend of foreign liquors in his Hotel (Restaurant) situated as shown in the annexed schedule during the year ending the last day of March...............subject to the following conditions and stipulations to be observed by the said licensee. | | CONDITIONS
| S.FORM FL-4 FORM F.L.4 | LICENCE FOR THE SALE OF FOREIGN LIQUOR IN CLUBS TO ITS MEMBERS FOR CONSUMPTION ON THE PREMISES | | Under the provisions of the Cochin Abkari Act and of the Rules made thereunder to regulate the issue of licences for the sale of foreign liquor, licence is hereby granted to (full name and address)................... ...for the vend of foreign liquors in club situated as shown in the annexed schedule during the year ending the last day of.......................subject to the following conditions and stipulations to be observed by the said licensee. | | CONDITIONS 1[FORM F.L.4A
(See Rule 13 (4A))
| LICENCE FOR THE SALE OF FOREIGN LIQUOR IN CLUBS TO ITS MEMBERS AND THEIR GUESTS FOR CONSUMPTION ON THE PREMISES | | Under the provisions of the Abkari Act, 1 of 1077, and of the rules made thereunder to regulate the issue of licences for the sale of foreign liquor, licence is hereby granted to (full name and address)......................................for the vend of foreign liquor in Clubs situate as shown in the annexed schedule during the year ending the last day of March ................... subject to the following conditions and stipulations to be observed by the said Li
S.FORM F. L. 4C [FORM F. L. 4C
[See rule 13 (4C)]
LICENCE FOR THE PRIVILEGE OF POSSESSION AND SALE OF FOREIGN LIQUOR IN INFORMATION TECHNOLOGY PARKS TO THE STAFFS WORKING IN THE INFORMATION TECHNOLOGY PARKS AND THE OFFICIAL VISITORS/
GUESTS OF THE COMPANIES FUNCTIONING IN THE INFORMATION
TECHNOLOGY PARKS WHOSHALL HAVE AUTHORISATION
FROM THE FIRM CONCERNED IN THE
INFORMATION TECHNOLOGY PARKS
FOR CONSUMPTION OF LIQUOR
IN THE DEMARCATED
PREMISES. | | |
Under the provisions of the Abkari Act, 1 of 1077, and of the rules made thereunder, the Commissioner of Excise, Kerala State, hereby licence .........................… residing at ...................... to vend beer/wine at the premises of the Hotel/Restaurants…………………. during the quarter period from 1st ……………………to the last day of …………………………. subject to the conditions and st S.FORM FL-12 52[FORM F.L. 12 (See Rule 13 (12)) | Licence for the privilege of possession and vending of beer in bottles without the permission for consumption on the premises through Retail Sale Outlet | The Excise Commissioner, Kerala State, under the provisions of the Abkari Act, 1 of 1077, hereby licence you...........................to vend beer at the premises owned / possessed by the Kerala State Co-operative Consumers Federation during the period from 1st April...................to the last day of March....................subject to the following conditions and stipulations to be observe
| S.FORM FL-13 1[FORM F.L. 13 | [See Rule 13 (3)] | LICENCE FOR THE PRlVILEGE OF POSSESSION AND VENDING OF PUB-BEER FOR CONSUMPTION IN THE PREMISES | The Excise Commissioner, Kerala State, under the provisions of the Abkari Act, (1 of 1077) hereby licence you ......................... to vend pub-beer at the premises owned/possessed by the Kerala State Beverages (Manufacturing and Marketing) Corporation Limited Kerala Tourism Development Corporation during the period from 1st April, 20 .......... to the last day of Maroh, 20 ........... subject to the following conditions and stipulations to be observed by you, the said Licensee. | CONDITIONS | S.FORM FL-13A 1[FORM F.L. 13A | [See Rule 13. 13 a] | Licence for the privilege of possession transport and serving of foreign liquor in Maharaja's Express Train. The Excise Commissioner, Kerala State, under the provisions of Abkari Act (I of 1077), hereby licence you ............................ .................... the Indian Railway Catering and Tourism Corporation Limited, New Delhi to possess, transport and serve foreign liquor in the Maharaja's Express Train while passing through the State of Kerala during the period from ............................. to the last day of March ............... subject to the following conditions and stipulations to be observed by you, the said Licensee. | CONDITIONS <
| S.FORM FL-13B 1[FORM F.L. 13B | [See Rule 13(13b)] | | Licence for the privilege of possession, transport and serving of foreign liquor 3[to the passengers on board Class VI passenger vessel 'Nefertiti', owned by Kerala Shipping and Inland Navigation Corporation Limited and such other IRS class passenger vessels registered under the Kerala Maritime Board as per the Inland Vessels Act, 2021 (Central Act 24 of 2021) and possessing a valid license] | The Excise Commissioner, Kerala State, under the provisions of the Abkari Act (1 of 1077), hereby licence you ......................................................... 4[x x x x] to posses, transport and serve foreign liquor 5[in the Passeng
| S.FORM FL-13C 1[FORM F.L.13 C | [See Rule 13 (13c)] | LICENCE FOR POSSESSION AND USE OF FOREIGN LIQUOR FOR BONAFIDE INDUSTRIAL
OR LIKE PURPOSES | Under the provisions of the Abkari Act, I of 1077, and of the rules made there under, the Commissioner of Excise, Kerala State hereby license ....................................................................... residing at ................................................................................................................... to possess and use foreign liquor in the premises ........................................................................................................., as shown in the annexed schedule, during the period
from .
| S.FORM FL-13D 1[FORM F.L. 13D | [See Rule 13(13D)] | LICENCE FOR THE PRIVILEGE OF POSSESSION AND VENDING OF HORTI WINE IN BOTTLES THROUGH RETAIL SALE OUTLETS | Joint Commissioner of Excise, .........................Zone, under the provisions of the Abkari Act, 1077 hereby licence…...........................……….to possess and vend horti wine in bottles through retail sa le out le ts without permission for consumpt ion in the premises of ………………………………….during the period from ……………………….to the last
day of March…………&
| S.Foreign Liquor (3rd Amendment) Rules, 2023 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA | Taxes (G) Department | NOTIFICATION | G.O. (P) No. 112/2023/TD. Dated, Thiruvananthapuram, 1st September, 2023
16th Chingam, 1199 S. R. O. No. 923/2023. | In exercise of the powers conferred by section 29 of the Abkari Act, I of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules, issued under notification No. SR.4-1859/52/RD. dated 17th January, 1953 and published in the Travancore-Cochin Gazette Extraordinary No. 2 dated 17th January, 1953, namely:-- | RULES | S.Foreign Liquor (4th Amendment) Rules, 2023 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA | Taxes (G) Department | NOTIFICATION | G.O. (P) No. 133/2023/Taxes. Dated, Thiruvananthapuram, 29th September, 2023
12th Kanni, 1199 | S. R. O. No. 1065/2023 In exercise of the powers conferred by Sections 24 and 29 of the Abkari Act, 1 of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules issued under notification No. S.R. 4-1859/52/RD dated 17th January, 1953 and published in the Travancore-Cochin Gazette Extraordinary No. 2 dated 17th January, 1953, namely:-- | RULES | GOVERNMENT OF KERALA | Taxes (G) Department | NOTIFICATION | G. O. (P) No. 2/2024/Taxes. Dated, Thiruvananthapuram, 24th January, 2024
10th Makaram, 1199. S. R. O. No. 99/2024 In exercise of the powers conferred by Sections 24 and 29 of the Abkari Act, 1 of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules issued under notification No. S.R.4-1859/52/RD. dated 17th January, 1953 and published in the Travancore-Cochin Gazette Extraordinary No. 2 dated 17th January, 1953, namely:-- | RULES | 1. Short titl
| | S.Foreign Liquor (2nd Amendment) Rules, 2024 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA | Taxes (G) Department | NOTIFICATION | G. O. (P) No. 3/2024/Taxes. Dated, Thiruvananthapuram, 24th January, 2024
10th Makaram, 1199. S. R. O. No. 103/2024 In exercise of the powers conferred by Sections 24 and 29 of the Abkari Act, 1 of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules issued under notification No. S. R. 4-1859/52/RD dated 17th January, 1953 and published in the Travancore-Cochin Gazette Extraordinary No. 2 dated 17th January, 1953, namely:-- | RULES 1. Short title and c
S.Foreign Liquor (3rd Amendment) Rules, 2024 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA | Taxes (G) Department | NOTIFICATION | G. O. (P) No. 4/2024/Taxes. Dated, Thiruvananthapuram, 24th January, 2024
10th Makaram, 1199. S. R. O. No. 104/2024 In exercise of the powers conferred by Section 29 of the Abkari Act, 1 of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules issued under notification No. S.R.4 1859/52/RD. dated 17th January, 1953 and published in the Travancore-Cochin Gazette Extraordinary No. 2 dated 17th January, 1953, namely:-- | RULES 1. Short title and commencement.--(1)
S.Foreign Liquor (4th Amendment) Rules, 2024 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA | Taxes (G) Department | NOTIFICATION | G. O. (P) No. 17/2024/Taxes. Dated, Thiruvananthapuram, 31st January, 2024
17th Makaram, 1199. | S. R. O. No. 122/2024 In exercise of the powers conferred by Section 29 of the Abkari Act, 1 of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules issued under notification No. S.R.4-1859/52/RD, dated 17th January, 1953 and
published in the Travancore-Cochin Gazette Extraordinary No. 2 dated 17th January, 1953, namely:-- | RULES | 1. Short title and commencement.--(1) These r
S.Foreign Liquor (Amendment) Rules, 2025 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA Taxes (G) Department NOTIFICATION | | G. O. (P) No. 16/2025/Taxes | Dated, Thiruvananthapuram, 11th February, 2025
29 th Makaram, 1200. | S. R. O. No. 156/2025 In exercise of the powers conferred by sections 24 and 29 of the Abkari Act, 1 of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liqour Rule, 1953 issued under notification No. SR 4-1859/52/RD dated 17th January, 1953 and published in the Travancore-Cochin Gazette Extraordinary No. 2 dated 17th January, 1953,&
S.Foreign Liquor (2nd Amendment) Rules, 2025 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA Taxes (G) Department NOTIFICATION | | G. O. (P) No. 33/2025/Taxes. | Dated, Thiruvananthapuram, 25th February, 2025 13th Kumbham, 1200. | S. R. O. No. 231/2025 In exercise of the powers conferred by Sections 24 and 29 of the Abkari Act I of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules, 1953 published under Notification No. SR4-1859/52/RD. dated 17th January, 1953 and published in the Travancore-Cochin Gazette Extraordinary No. 2 dated 17th January, 1953, namely:--
S.Foreign Liquor (3rd Amendment) Rules, 2025 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA Taxes (G) Department NOTIFICATION | | G. O. (P) No. 46/2025/Taxes. | Dated, Thiruvananthapuram, 27thMarch, 2025 13th Meenam, 1200. | S. R. O. No. 361/2025 In exercise of the powers conferred by Section 29 of the Abkari Act, 1 of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules issued under notification No. SR4-1859/52/RD dated 17th January, 1953 and published in the Travancore-Cochin Gazette Extraordinary No. 2 dated 17th January, 1953, namely:-- Rules 1. S.Foreign Liquor (5th Amendment) Rules, 2025 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA Taxes (G) Department NOTIFICATION | | G. O. (P) No. 82/2025/Taxes. | Dated, Thiruvananthapuram, 25th April, 2025 12th Medam, 1200. | S. R. O. No. 489/2025 In exercise of the powers conferred by sections 18A, 24 and 29 of the Abkari Act, 1 of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules issued under notification No. SR4-1859/52/RD dated 17th January, 1953 and published in the Travancore-Cochin Gazette Extraordinary No. 2 dated 17th January, 1953, namely:
S.Foreign Liquor (6th Amendment) Rules, 2025 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA Taxes (G) Department NOTIFICATION | | G. O. (P) No. 98/2025/Taxes. | Dated, Thiruvananthapuram, 23rd May, 2025 9th Idavam, 1200. | S. R. O. No. 615/2025 In exercise of the powers conferred by sections 24 and 29 of the Abkari Act, I of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules issued under Notification No. S.R.4-1859/52/RD dated 17th January, 1953 and published in the Travancore- Cochin Gazette Extraordinary No. 2 dated 17th January, 1
S.Foreign Liquor (7th Amendment) Rules, 2025 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA Taxes (G) Department NOTIFICATION | | G. O. (P) No. 108/2025/Taxes. | Dated, Thiruvananthapuram, 5th June, 2025
22nd Idavam, 1200
15th Jyaishta, 1947. | S. R. O. No. 663/2025 In exercise of the powers conferred by sections 24 and 29 of the Abkari Act, 1 of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules, 1953 issued under Notification No. SR4-1859/52/RD dated 17th Janu
S.Foreign Liquor (8th Amendment) Rules, 2025 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA Taxes (G) Department NOTIFICATION | | G. O. (P) No. 111/2025/Taxes. | Dated, Thiruvananthapuram, 10th June, 2025 27th Idavam, 1200 20th Jyaishta, 1947. | S. R. O. No. 690/2025 In exercise of the powers conferred by sections 24 and 29 of the Abkari Act, 1 of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules, 1953 issued und
S.Foreign Liquor (10th Amendment) Rules, 2025 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA
Taxes (G) Department
NOTIFICATION | | G. O. (P) No. 174/2025/Taxes. | Dated, Thiruvananthapuram, 26th October, 2025
9th Thulam, 1201. | S. R. O. No. 1243/2025 In exercise of the powers conferred by sections 24 and 29 of the Abkari Act, 1 of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules, 1953 published under notification No. SR4-1859/52/RD., dated 17th January, 1953 and published in the Travancore-Cochin Gazette Extraordinary No. 2 dated 17th January, 1953, namely:-- Rules
| S.1 4[Short title:--These Rules may be called the "Foreign Liquor Rules."]
S.2 Definition:--"Foreign Liquor" in these Rules means and includes all wines, spirits, beer, cider, 5[fenny] and other fermented liquors and 5A[x x x x] 6[rectified spirit including absolute alcohol intended to be used for the manufacture of liquors meant for human consumption] into the State by sea or land or air, whether manufactured in India or outside.
S.3 Interpretation:--(1) If any provisions of these Rules is repugnant to any provisions of the Kerala Rectified Spirit Rules, 1972, the latter shall, in respect of matters relating undenatured alcohol of a strength not less than 50oU.P. including absolute alcohol prevail over the provisions under these Rules.
(2) 7[x x x x]
S.4 The minimum strength at which imported and Indian made foreign spirits can be sold are 35oU.P. of gin and 25oU.P. for all other kinds of spirits.8[However, the actual proof spirit content of such liquor may be 7a[5.25o] proof under or over the above proof strength in line with the Indian Standard Specification (ISI) in this regard. Provided that because of efflux of time in storage, the degree under proof is likely to get deteriorated due to the chemical nature of ethyl alcohol, any punitive action under this rule shall be taken only with the prior approval of Excise Commissioner.]
S.5 9[The maximum strength at which beer shall be sold is 6% v/v and the alcoholic content of wine which shall be sold is 8% v/v to 15.5% v/v.]
S.6 The alcoholic content of low alcoholic beverage which shall be sold is 0.5% v/v to 20% v/v.
Explanation.-- "For the purpose of this sub-rule, low alcoholic beverage" means a beverage or a liquor or a brew, having the strength of alcohol between 0.5% v/v to 20% v/v, but does not include beer and wine.]
S.7 10[The licensees shall maintain separate accounts for sales-
(i) to licensees under Rule 13;
(ii) to persons other than such licensees; and
(iii) for export to places outside the State.]
S.8 11[x x x x]
S.9 11[x x x x]
S.10 All licensees shall maintain such forms, accounts and registers as may be prescribed by the Excise Commissioner from time to time and shall also furnish such information as may be called for by the Excise Inspector in charge of the Ranges in which the shops are situated.
S.11 11[x x x x]
S.12 Import:--No foreign liquor shall be imported into the State except under a permit issued by the Officer-in-charge of the Division to which the liquor is to be imported. Such permits will be granted only on proof of payment of the excise duty if any payable to this State, except where some special arrangements exist between the State of Travancore-Cochin and the State from which the import is made for the collection of such duty. 12[The same procedure shall apply in regard to the clearance and transport of foreign liquor from a customs area as defined in the Customs Act, 1962 (Central Act 52 of 1962) by any licensee in Kerala State. No permit shall be issued for removal from the customs area except to the holder of licences in Forms FL1 or FL9 and unless the bill of entry or the clearance certificate issued by the customs authorities and the certificate showing the alcohol contents either issued by the distillery or by Customs Laboratory concerned is produced before the 12A S.13 17[The Kerala State Beverages (Manufacturing and Marketing) Corporation Ltd., may purchase confiscated Foreign Made Foreign Liquor from Central Customs and sell it to such of those hotels 17A[x x x x] possessing bar licence.]
S.14 Export:--17A[(1)]Foreign liquor may be exported from the State 18[x x x x] under permits issued by the 17B[Deputy Commissioner of Excise] of the Division from which the liquor is consigned for export. A copy of such permit shall be sent by the 17B[Deputy Commissioner of Excise] to the Excise Inspector in charge of the Range from which the export is permitted. No such permits shall be granted unless the exporter produces the written permission of the Excise authorities of the country or State of import permitting such import.
19A[(2) Notwithstanding anything contained in these rules, the Excise Commissioner may allow changes in the strength, labelling and volume of bottles of Indian made Foreign Liquor to be exported from the state to another State or a Foreign Country as required by the importer in that State or the Foreign Country:]
19[ x x x ]
20[Provided that rum provisioned and moved for con
S.15 21[Refund of duty:--The Excise duty on Indian Made Foreign Liquor exported outside the country shall be refunded by the Commissioner of Excise. The claims for refund of Excise Duty paid on the quantity of Indian Made Foreign Liquor exported outside the country shall be made to the Commissioner of Excise within one month from the date of issue of the certificate of the Customs Officer who examined the goods at the port of export.]
S.16 Transport:--No quantity of foreign liquor in excess of 22[quantity notified by the Government under section 10 and 13 of the Act] shall be transported from one place to another within the State unless the same is covered by a transport permit issued by the Excise Inspector in charge of the Range of origin. A copy of such permit shall be forwarded by the Excise Inspector concerned to the Excise Inspector in charge of the Range to which the consignment is destined. The Excise Inspector at the destination shall verify the consignment on arrival and see that the quantity is duly credited in the accounts in case the transport is by a licensee.
23[x x x x]
24[Provided that rum provisioned and moved for consumption by Defence Service personnel may, during the period of emergency due to war, be transported without obtaining permits from the Excise Authorities. But the same shall be covered by a written permit (authorisation) as laid down in the second prov
S.17 24C[No quantity of the foreign liquor exceeding the quantity as notified by Government under section 10 and 13 shall be possessed or stored by any person within the State unless the same is covered by a permit issued by an officer to do so.]
S.18 24D[Notwithstanding anything contained in these rules, licensees are permitted to remit permit fees in advance for the transport permit to be issued under Section 11 of the Abkari Act by the Excise Officer in charge of the FL-9 shop.]
S.19 No quantity of foreign liquor shall be issued from any distillery, warehouse, brewery or winery in the State except under a permit to be issued by the Excise Officer-in-charge.
S.20 Revalidation of Permits.--In case the permit which remains unexecuted or became time barred while on transit/transport, the same may be revalidated on the following grounds.--
(i) The request for revalidation of permit shall be submitted to the permit issuing authority within thirty days from the date of expiry of the permit;
(ii) A revalidation fee of Rs.10,000 (Rupees ten thousand only) shall be remitted in favour of the permit issuing authority;
(iii) The reasons for the non-execution of the permit shall be to the satisfaction of the permit issuing authority.
If the conditions above are not complied with, the permit shall be cancelled by the issuing authority, and the Import fee, Excise duty and all other fees already paid in respect of the issued permit shall be forfeited to Government:
Provided that the permit which is in transit or arrived in the destination after the expiry of the permit may be revalidated with minimum required period for realising
S.21 Regularisation of Liquor consignments.--In case of irregularities if any, found in liquor consignment arrived as against the transport/import permits, its regularisation is allowed on the following grounds only,--
"(i) The consignment shall be frozen by the Circle Inspector of Excise of the concerned FL9 warehouse in the case of any irregularities found in the consignment;
(ii) The request for regularisation along with the verification report of the Circle Inspector of Excise of the concerned FL9 warehouse shall be submitted to the Deputy Excise Commissioner of the concerned Division by the authorised person of the Kerala State Beverages Corporation;
(iii) On verification of the application, the Deputy Excise Commissioner of the concerned Division may regularise the consignment subject to sub-clause (iv) and (v);
(iv) In case of excess liquor found in consignment than the permitted quantity, Excise Duty, Import Fee, any other fee, as the case may be at prevailing rate on the excess quantity sha
S.22 24G[Licences for possession, use or sale.--Licences for the possession and sale of foreign liquor or for possession or use of foreign liquor shall be of the following descriptions and in the forms appended hereto.]
25[75[(1) Foreign Liquor 1 License.-Foreign Liquor 1 license may be issued by the Excise Commissioner under orders of Government, exclusively to the Kerala State Beverages (Manufacturing & Marketing) Corporation Limited, Kerala State Civil Supplies Corporation Limited and the Kerala State Co-operative Consumer's Federation Limited, on payment of an annual rental of Rs. 4,00,000 (Rupees Four Lakhs only). The number of Foreign Liquor 1 shops to be allotted to the above said Corporations or Federation, as the case may be, shall be decided by the Commissioner of Excise on the basis of capacity and availability of shops space with each of them. The license under this sub-rule shall be subject to the condition that the licensee has to procure his supplies of foreign liquor only from such FL
Legal Commentary: Foreign Liquor Rules, 1953 – Section 22IntroductionSection 22 of the Foreign Liquor Rules, 1953 (and its state-specific counterparts like the Kerala Abkari Act/Excise Rules) operates within the broader framework of state excise laws where the regulation, licensing, and taxation of foreign liquor is a legislative competency under Entry 51 and Entry 8 of the Concurrent List or State List, depending on the pre- and post-Constitution context. Historically, these rules have evolved to accommodate the shift from private licensing auctions to state monopolies or state corporation exclusivity (e.g., Kerala State Beverages Corporation, Tamil Nadu State Marketing Corporation). Section 22 specifically addresses the machinery for declaring sites, appointing officers, and managing the procedural aspects of licensing, distinct from the substantive conditions of license often found in other sections. What Does Section 22 SayNote: As the specific text of the 1953 Rules is often repealed or substantially amended by state-specific Acts (e.g., Kerala Abkari Act, MH Prohibition Act), "Section 22" in many modern contexts refers to provisions regarding Penalties, Ratification of existing licenses, or Machinery for declaration. Based on the provided sources, Section 22 (or its functional equivalent in state statutes like the Assam Liquor Prohibition Act, 1953 or Bihar & Orissa Excise Act, 1915) generally pertains to the repeal of prior excise laws in specific zones or the power to declare places/persons for the purpose of settlement and licensing. Specifically, in the context of the Assam Liquor Prohibition Act cited in the sources, Section 22 acts as a Repeal Clause, marking the transition from the old Eastern Bengal and Assam Excise Act, 1910, to the prohibitory regime in specific areas. It also establishes the legal basis for the State Government to issue notices inviting applications for wholesale or retail off-licenses, subject to the authority designated by State Rules. Essential IngredientsAccording to the judicial analysis in the sources, the essential ingredients for the validation of actions under the rules governing this section (often cited regarding licensing powers) include:* State Privilege: The grant of a license is a privilege, not a fundamental right, given by the State subject to regulatory measures.* Legislative Competence: The rule must not infringe upon Entry 83 of List I (Union List) regarding Customs duties but operates within State power over manufacture and sale.* Territorial Application: The section's operation is limited to areas notified as "Prohibited Areas" or specific regions (e.g., Twin Cities in AP, specific districts in Bihar) where special provisions apply.* Notice Procedure: A valid notice for settlement of shops must be issued by the competent authority (e.g., Deputy Commissioner) and not directly by the State Government if the Act specifically assigns that power to an officer.* Quota/Lift Conditions: If applicable, the condition of lifting a minimum guaranteed quantity per month must not be arbitrary to satisfy the requirements of Article 14. Scope of SectionThe scope of Section 22 extends to the declaratory and procedural machinery of the excise regime. It covers:* Repeal of Previous Laws: In states like Assam, it repeals the 1910 Excise Act in favor of the 1953 Prohibition Act within specific zones.* Settlement of Retail Shops: It authorizes the framework for settling retail foreign liquor shops through auction or tender, though courts have held that specific rules (e.g., tendering) may override general powers in certain states (e.g., Tripura).* Wholesale and Retail Licensing: It encompasses the process by which the State or its corporations (like KSBC in Kerala) acquire exclusive privileges for wholesale trade and distribute retail licenses.* Jurisdictional Limits: It clarifies that licensing authority for specific categories (like Twin Cities vs. other areas) is determined by specific notifications under this rule-making power.* Policy Formulation: It serves as the enabling clause for evolving uniform criteria for license renewal, including star classification requirements for hotels, provided it does not violate equality before the law. Punishment for SectionWhile Section 22 in some contexts is a "Repeal" or "Machinery" clause, the penal consequences of violating the rules enacted under this authority are found in subsequent sections of the parent Acts (e.g., Sections 26, 56, 67 of various State Abkari/Excise Acts). However, based on the source material regarding Bihar & Orissa Excise Act and Punjab Excise Act:* Cessation of Privilege: Failure to comply with conditions (e.g., lifting minimum quota) results in the withdrawal of the privilege granted under the license.* Restriction on Trade: Non-compliance with transport permits or licensing conditions renders the sale/transport illegal, subjecting the holder to penalties for illegal import or transport.* Cancellation: Breaches of conditions attached to the license (e.g., proximity to schools, failure to pay fees) allow the competent authority to cancel the license, suspending the right to trade.* Imprisonment and Fines: Violations of rules framed under the Act (including those covering Section 22's scope) generally attract imprisonment (up to 6 months) and fines (up to ₹5,000 under older Acts, now higher) for offences not otherwise provided for.* Confiscation: Liquor found in contravention of the rules may be liable for confiscation, though recent judgments favor release of seized liquor upon deposit of value during pending proceedings. Legal Comments- Competent Authority - The State Government lacks inherent power to issue licenses or direct the Deputy Commissioner to accept/reject applications; this power is vested in specific officers authorized by Section 21 Rules (e.g., Deputy Commissioner) rather than the Government directly under the Prohibition Rules. [B. N. Dey & Co. and others VS State of Assam & Ors. ]
- No Fundamental Right - There is no fundamental right under Article 19(1)(g) to carry on the trade or business of selling liquor; a license is a revocable privilege granted by the State as a sovereign power. [B. N. Dey & Co. and others VS State of Assam & Ors. ]
- Specific Prevails - In cases of conflict between the Foreign Liquor Rules (specific) and the Lease of Liquor Rules (general), the Foreign Liquor Rules prevail, particularly regarding areas outside notified Twin Cities where auctions/leases remain permissible. [K. V. RAMANA REDDY VS COMMISSIONER OF EXCISE, A. P]
- Policy Evolution - The State Government possesses the power to evolve uniform policy criteria for license renewal (e.g., mandating four-star hotel classification) and does not operate under estoppel based on prior judgments regarding the number of star ratings. [The Kerala Bar Hotels Association VS State of Kerala]
- Distance Calculation - For the purpose of distance restrictions (e.g., from educational institutions), the measurement is calculated from the gate of the school or the entrance to the offensive location, not arbitrary boundary lines. [State of Kerala, Represented By Secretary To Government, Thiruvananthapuram VS Babu John, Managing Partner]
- Minimum Quota Validity - Clauses requiring licensees to lift a minimum guaranteed monthly quota are upheld as constitutional policy decisions for revenue generation and control of illicit liquor, not being arbitrary or discriminatory violations of Article 14. [Ranchi Wine Dealers Welfare Association VS State Of Bihar]
- Exclusive Private Monopoly - Where specific rules grant exclusive wholesale privileges to State Corporations (e.g., KSBC, TASMAC), private applicants cannot challenge the rejection of their applications to set up distilleries or competing wholesalers as arbitrary. [Mc Dowell and Co. Ltd. VS Government Of A. P. ]
- Transit Fees - Levying enhanced transit fees on liquor intended specifically for a single region (e.g., Mahe) from other states may be challenged as discriminatory restrictions on free trade under Article 301 unless justified by specific legislative intent. [00100016591]
- Repeal Statute Effect - When a specific Act (like the Assam Prohibition Act) is enforced in banned zones, it wholly replaces the previous general Excise Act (1910) for those areas, rendering prior licensing structures inoperative. [B. N. Dey & Co. and others VS State of Assam & Ors. ]
- Classification Discrimination - Amendments to Rules that deny licenses to hotels based on star classification (e.g., banning three-star hotels) have been struck down as violative of Article 14 unless applied uniformly and not based on extraneous criteria. [B. Surendra Das VS State of Kerala, represented by the secretary (taxes), Secretariat]
- Education Proximity - Distance restrictions preventing the grant of liquor licenses near approved educational or religious institutions require strict adherence; grants made without considering such proximity or under unauthorized circulars are liable to quashing. [Janaki R. Shetty VS Collector of Bombay and others]
- Export Duty Character - Duties imposed on liquor exported from one State to another are technically "Excise Duties" levied at the point of manufacture, not Customs Export Duties, and must follow the rate of the importing State. [S. K. G. Sugar Ltd. VS State of Bihar]
- Transfer vs. Reconstitution - Mere induction of new partners or directors without a change in the Memorandum/Articles of Association (ownership) does not constitute a transfer of license; reconstitution of partnership firms strictly requires prior permission. [State of Kerala, Represented by the Secretary, Taxes (A) Department, Thiruvananthapuram VS Panamoottil Investments (Owner of M/s. Hotel Orchid) Represented by its Managing Partner]
- Shifting of Shops - Licensees can shift their licensed premises from one place to another within a region with prior approval, subject to the payment of a fraction (e.g., one-fourth) of the license fee. [Cee Cee & Cee Cees VS K. Devamani]
- Seizure and Release - Seized foreign liquor obtained from legal sources cannot be destroyed prima facie; authorities must first deposit its value and allow the Disposal Committee to decide on destruction only after determining the liquor cannot be used. [Manju Rajeev W/o V. K. Rajeev VS Excise Commissioner, Thiruvananthapuram]
- Definition of Liquor - Beer is explicitly defined and included within the term "Foreign Liquor," thereby falling under the regulatory scope of the Foreign Liquor Rules and excise levies. [DHANYAMO VS STATE OF KERALA]
- Importance of Gazette - Circulars of general nature regarding license conditions (e.g., distance restrictions) issued by the Government without publication in the Official Gazette are non-operative and cannot validate the cancellation of existing licenses. [Janaki R. Shetty VS Collector of Bombay and others]
- Reservation Power - The State is not bound to grant licenses or distillery establishments; decisions to exclude local manufacturers from competing with corporate imports, if bona fide and not arbitrary, are upheld as policy choices. [Mc Dowell and Co. Ltd. VS Government Of A. P. ]
S.Foreign Liquor (4th Amendment) Rules, 2025 All Amendments Incorporated at Appropriate Place GOVERNMENT OF KERALA
Taxes (G) Department
NOTIFICATION | | G. O. (P) No. 81/2025/Taxes. | Dated, Thinivananthapuram, 25th April, 2025 12th Medam, 1200. | S. R. O. No. 575/2025 In exercise of the powers conferred by sections 24 and 29 of the Abkari Act, 1 of 1077, the Government of Kerala hereby make the following rules further to amend the Foreign Liquor Rules issued under notification No. SR4-1859/52/RD dated 17th January, 1953 and published in the Travancore-Cochin Gazette Extraordinary No. 2 dated 17th Janua
Legal Comments - "Introduction" - The materials indicate the Foreign Liquor Rules, 1953, with a 4th Amendment issued in 2025 by Kerala, introducing updates to the governing framework for foreign liquor regulation; the 4th Amendment Rules, 2025 come into force forthwith. - [: [PDF] േകരള ഗസറ്. —(1) These rules may be called the Foreign Liquor. (4th Amendment) Rules, 2025. (2) They shall come into force at once. 2. Amendment of the ...]
- "What does Section Says" - The cited sources describe the Rules as an amendment to the Foreign Liquor Rules, 1953, governing sale, possession, and use of liquor under state excise regulations; the 4th Amendment clarifies or expands the regulatory provisions, including penalties under the Rules. - [: [PDF] Foreign Liquor (4th Amendment) Rules, 2025 - TeamLease Regtech. The Government of Kerala on May 16, 2025, notified the Foreign Liquor (4th Amendment) Rules, 2025, further to amend the Foreign Liquor Rules, 1953.]
- "Essential ingredients" - Essential elements appear to include: designation of the Rules as the Foreign Liquor (4th Amendment) Rules, 2025; effective date; amendments to the Foreign Liquor Rules, 1953; and updated compliance/penalty provisions (as indicated by amended penalties in other sources). - [: [PDF] േകരള ഗസറ്. —(1) These rules may be called the Foreign Liquor. (4th Amendment) Rules, 2025. (2) They shall come into force at once. 2. Amendment of the ...]
- "Scope of Section" - The scope encompasses regulation of foreign liquor within the state’s excise framework, including sale, possession, distribution, and compliance with amended rules; amendments broaden regulatory reach as per 4th Amendment sources. - [: [PDF] Foreign Liquor (4th Amendment) Rules, 2025 - TeamLease Regtech. The Government of Kerala on May 16, 2025, notified the Foreign Liquor (4th Amendment) Rules, 2025, further to amend the Foreign Liquor Rules, 1953.]
- "Punishment for Section" - Penalty provisions are highlighted in related amendments (e.g., other sources note penalties increased in amendments; e.g., Rs. 1,00,000 for non-compliance in Rule 34 of Amendment materials), suggesting raised sanctions for violations under the 4th Amendment; specific Section penalty not directly quoted in supplied text for this exact Section, but consistent with amended penalties. - [: [PDF] Foreign Liquor (Amendment) Rules, 2025 - TeamLease Regtech. ... Highlights: penalty increased from Rs. 30,000 to Rs. 1,00,000 for non-compliance with the rules, ...]
- "Format" - The output requires bullet points with each item in the format: "Keyword" - Summary - [Source Reference], as a concise bullet list. - [: [PDF] Foreign Liquor (4th Amendment) Rules, 2025 - TeamLease Regtech. The Government of Kerala on May 16, 2025, notified the Foreign Liquor (4th Amendment) Rules, 2025, further to amend the Foreign Liquor Rules, 1953.]
- "Source sufficiency" - The provided sources primarily describe the existence of the 4th Amendment and its general purpose; specific statutory subsection numbers or a precise text of Section Foreign Liquor (4th Amendment) Rules, 2025 are not fully quoted; thus, points rely on the available summaries and notices. - [: [PDF] Foreign Liquor (4th Amendment) Rules, 2025 - TeamLease Regtech. The Government of Kerala on May 16, 2025, notified the Foreign Liquor (4th Amendment) Rules, 2025, further to amend the Foreign Liquor Rules, 1953.]
- "Authority" - The amendments appear to be notified by the Kerala government, under the Kerala Gazette, as part of state excise regulation; the department context is the State Excise Department overseeing intoxicants; this frames the regulatory authority behind the Rules. - [: STATE EXCISE DEPARTMENT. The department controls and regulates the trade in intoxicants of which liquor forms the major part. The law relating to intoxicants including liquor and ...]
- "Enforcement mechanism" - The sources imply enforcement through excise authorities with penalties for violations; explicit procedural details are not provided in the cited excerpts. - [: [PDF] Foreign Liquor Rules, 1953 As Amended by S. R. O. No ... - Supreme Today AI. [(1) No premises shall be used for the sale or for possession and use of liquor without prior sanction of the Excise Commissioner. 14A[(2) No alteration or ...]
- "Comparative context" - Similar amendments appear in other states (e.g., Bombay/Maharashtra) indicating a trend of increasing penalties and tightening regulatory provisions for foreign liquor; this contextualizes Kerala’s amendments within broader Indian excise reform. - [: [PDF] Bombay-Foreign-Liquor-Amendment-Rules-2025 ... - Untitled. ...]
- "Impact on commerce" - Higher penalties and stricter controls under the 4th Amendment likely impact traders, manufacturers, and retailers of foreign liquor by raising compliance costs and risk of enforcement actions. - [: [PDF] Foreign Liquor (Amendment) Rules, 2025 - Complinity. Highlights of the Amendment are: - Under Rule 34, the penalty has been increased from Rs. 30,000 to Rs. 1,00,000 for non-compliance with the rules, ...]
- "Publication and accessibility" - The amendments are published in the Kerala Gazette and circulated by regulatory platforms (e.g., TeamLease Regtech) as notices; public accessibility via gazette links is indicated. - [: [PDF] േകരള ഗസറ്. —(1) These rules may be called the Foreign Liquor. (4th Amendment) Rules, 2025. (2) They shall come into force at once. 2. Amendment of the ...]
- "Cross-references" - The materials reference the Foreign Liquor Rules, 1953 as the baseline, with the 4th Amendment providing modifications; other state examples show similar amendment structures. - [: Foreign Liquor Rules, 1953 - Supreme Today AI. [(1) No premises shall be used for the sale or for possession and use of liquor without prior sanction of the Excise Commissioner. 14A[(2) No alteration or ...]
- "Penal regime consistency" - The trend across sources is toward stricter enforcement and higher penalties for violations related to possession, sale, or distribution of foreign liquor under amended rules. - [: [PDF] Foreign Liquor (Amendment) Rules, 2025 - Complinity. Highlights: penalty increased ...]
- "Geographic scope within India" - The materials discuss Kerala and Maharashtra contexts; the 4th Amendment appears Kerala-specific, with references to Kerala Gazette and state excise administration. - [: [PDF] Foreign Liquor (4th Amendment) Rules, 2025 - TeamLease Regtech. The Government of Kerala on May 16, 2025, notified the Foreign Liquor (4th Amendment) Rules, 2025, further to amend the Foreign Liquor Rules, 1953.]
- "Effective date" - The amendments are stated to come into force at once, indicating immediate applicability upon gazette notification. - [: [PDF] േകരള ഗസറ്. —(1) These rules may be called the Foreign Liquor. (4th Amendment) Rules, 2025. (2) They shall come into force at once. 2. Amendment of the ...]
- "Policy objective" - The overarching aim is stronger control over foreign liquor trade to ensure compliance, revenue protection, and public order within the excise framework. - [: STATE EXCISE DEPARTMENT. The department controls and regulates the trade in intoxicants of which liquor forms the major part. The law relating to intoxicants including liquor and ...]
- "Limitations of sources" - The exact text of the Section Foreign Liquor (4th Amendment) Rules, 2025 is not provided in the extracts; reliance is on summaries and notices. - [: [PDF] Foreign Liquor Rules, 1953 As Amended by S. R. O. No ... - Supreme Today AI.]
S.24 7A[(1) Any person desirous of obtaining a licence may apply the Commissioner in writing through the **[Deputy Commissioner of Excise] of the District concerned. The application shall stamped with Court fee label of the value prescribed by law. The **[Deputy Commissioner of Excise] or such other officer may be authorised by the Commissioner, shall enquire into all the points mentioned above and submit the application to the Commissioner with his report thereon. He shall, while forwarding his report, comment specifically on need for a licence with particular reference to the probable demand for liquor and the number of wholesale, restaurant, club or tavern licences already existing and their location.]
7A[(2)] If the Commissioner is satisfied on a consideration of the above factors that there is no objection to the grant of the licence, he may accord sanction for a licence.
7A[(3)] 8[An order sanctioning t
Legal Comments Introduction - Section 24 of Foreign Liquor Rules, 1953 (as applied by Bombay Foreign Liquor Rules, 1953) sits within Maharashtra’s excise framework; case-law engages Article 14 challenges to licensing regimes and policy rationales rather than fundamental rights to liquor trade. [MAHARASHTRA COUNTRY LIQUOR RULES, 1973; Bombay Foreign Liquor Rules, 1953; Har Shankar v. Deputy Excise Taxation Commissioner; State of M.P. v. Nandlal] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] What Section Says - Section 24 (and related licensing provisions) establish forms, conditions, and process for foreign liquor licences; the core policy is regulatory control over manufacture, sale, and distribution of liquor, not a guaranteed right. [Foreign Liquor Rules 1953; Abkari Act references] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Essential Ingredients - (i) Licence for sale/possession/use of foreign liquor; (ii) regulatory compliance; (iii) licence fees; (iv) administrative issuance through prescribed authorities; (v) committee-based recommendations for licence grant and location; (vi) objective criteria (e.g., lots/draws) to avoid favouritism. [Rules 24, 25; Rule 23-A, 23-B; related amendments] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Scope of Section - Applies to licensing and operation of foreign liquor premises in Maharashtra (and Kerala references in similar framework); governs eligibility, application procedure, location considerations, and renewal/conditions under which licences operate. [Kerala Abkari/F.L. Rules context; Rule 13/Note-2 discussion in Kerala case] [Source: DHANYAMO VS STATE OF KERALA, Dhanyamol C. J. VS State of Kerala] Policy and Economic Regulation - Court recognizes liquor licensing as an economic/policy matter; significant latitude to state in setting licence fees, number of shops, and location, so long as action is not plainly arbitrary, irrational, or mala fide. [Har Shankar; State of MP v Nandlal] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Procedure for Grant - Committee-based process to recommend licence grants; selection of candidates by drawing lots from suitable applicants to minimize interference and ensure fairness. Collector approves/licences subject to compliance with rules and location norms. [Rule 23-B; Rule 24-B; interpretation in 1990 Bombay case] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Discretion and Arbitrary Challenge - Section 24 licensing decisions withstand Article 14 scrutiny unless shown as arbitrary or mala fide; court acknowledges policy-driven license allocation with some judicial deference. [Har Shankar; State of MP v Nandlal] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Fairness Mechanisms - The draw-lot mechanism for candidate selection serves as a check against favoritism; committee structure and government notifications limit direct state interference in individual licence grants. [Rule 23-B; Rule 24-B] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Distinctions with Other Licences - Note the contrast with other liquor regimes (e.g., toddy licences) where alternative allocation methods (auctions, tenders) may be used; this underscores policy choices within Section 24 framework. [State and policy discussion; contrast with tender systems] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Public Interest and Regulation - Licensing framed to augment state finances and regulate intoxicants; a broad deference to regulatory policy supports non-arbitrary fee setting and licensing controls. [GO/Amendments; 1989 notification; revenue objectives] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Proportionality and Rationality - Courts emphasize that licensing policy is inherently non-arbitrary if grounded in objective criteria and implemented through formal processes; mere expansion of licences or higher fees does not ipso facto violate Article 14. [Har Shankar; MP v Nandlal] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Distance/Location Considerations (Contextual) - External case-law directs constraints on liquor shop locations (e.g., proximity to highways, educational institutions) influencing licence siting; though not Section 24 text, these directives shape regulatory environment in which Section 24 licences operate. [Balu case directions on location; Kerala/Abkari rules discussions] [Source: Hotel Deliza Residency Wadakkancherry, Thrissur VS State of Kerala Rep. by Secretary, Taxes (A) Department] Compliance and Enforcement - Rules include licensing conditions, deposits, and fee structures; enforcement actions (suspension, revocation) are subject to statutory procedures and due process. [Bombay Prohibition Act/Rules enforcement; Rule 24, 25; FL-I licence suspension case] [Source: Rajkumar D. Govindani VS Collector of Pune and others] Rights Analysis - There is no fundamental right to carry on liquor trade; licensing is a state prerogative under regulatory power, with Article 14 scrutiny limited to rational, non-arbitrary, non-mala fide actions. [Har Shankar; State of MP v Nandlal] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Interplay with State and Centre - The Maharashtra framework reflects state autonomy in excise policy within constitutional bounds; Section 24 operates within this broader regulatory architecture. [Abkari Act framework; Kerala/Coastal references] [Source: DHANYAMO VS STATE OF KERALA, Dhanyamol C. J. VS State of Kerala] Fees and Deposits - Licence fees for foreign liquor are higher than country liquor; deposits (e.g., Rs. 10,000) are part of licensing regime specifics, illustrating financial regulation as policy tool. [Maharashtra observations on Rule amendments; 1989 Notification] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Public Welfare and Non-Discrimination - Fee revisions and licence allocations must not be discriminatory or mala fide; court acknowledged amendments to shift grant authority to the Collector with committee oversight to curb malpractices. [1990 Bom CR discussion] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Legislative History and Continuity - The Foreign Liquor Rules derive authority from Sections 10, 24, 29 of the Abkari Act (as applicable) and have evolved via government notifications; understanding Section 24 requires historical context. [Kerala Abkari overview] [Source: DHANYAMO VS STATE OF KERALA, Dhanyamol C. J. VS State of Kerala] International/Comparative Reference - While not explicit, Indian jurisprudence on liquor licensing consistently frames regulatory regimes as policy-driven with limited fundamental rights, guiding similar analyses in other states. [Har Shankar; MP v Nandlal] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Conclusion - Section 24 of the Foreign Liquor Rules, 1953 functions as a regulatory mechanism balancing state-planned liquor policy, licensing fairness, and revenue objectives, with constitutional scrutiny largely focused on rationality and non-arbitrariness rather than a guaranteed right to operate liquor business. [Har Shankar; MP v Nandlal; 1990 Bom CR] [Source: Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra]
S.23 6[No licence of any of the above descriptions shall be issued.--
(1) If the local needs do not justify the grant of a licence;
(2) If the Commissioner considers for reasons to be recorded in writing that the grant of a licence is likely to have an adverse effect on the revenues of the State;
(3) If the Commissioner considers that there is likelihood of privilege being misused;
7[(4) If the applicant has been convicted of any cognizable offence or any offence under the Abkari Act, 1077, the Prohibition Act,1950 (13 of 1950), Narcotic Drugs and Psychotropic Substances Act,1985 (Central Act 61 of 1985), The spirituous preparation (inter state trading and Commerce) Control Act, 1955 or Medical and Toilet Preparations (Excise Duties) Act, 1955 (Central Act 16 of 1955); and]
(5) If the applicant is not financially sound and is incapable discharging his responsibilities in the matter.
Legal Comments Introduction - Section 23 of Foreign Liquor Rules, 1953 empowered the State Government to make rules for carrying out the Act; the Assam case discusses incorporation-by-reference and licensing processes under prohibition/foreign liquor regimes, illustrating how these provisions frame licencing and policy decisions. [B. N. Dey & Co. and others VS State of Assam & Ors. ] What Section Says - Section 23(1) and (2) authorize the State to prescribe rules for issuance of licences and related conditions for foreign liquor, including appointment of committees or officers to oversee grant of licences and ensure compliance with Excise Act and Rules. [B. N. Dey & Co. and others VS State of Assam & Ors. ] Essential ingredients - A valid licensing regime requires: (i) statutory authorization (Section 23), (ii) proper gazetting/publishing of rules, (iii) adherence to established procedures (e.g., committee recommendations, draw of lots where applicable), and (iv) compatibility with broader statutory framework (Assam Prohibition Act, Assam Excise Act). [B. N. Dey & Co. and others VS State of Assam & Ors. ] Scope of Section - Section 23 contemplates rulemaking to implement rights and obligations under prohibition/foreign liquor regimes, including grant of licences, permits and related conditions; it also interacts with incorporation-by-reference considerations when a general Act is applied to a specific regime. [B. N. Dey & Co. and others VS State of Assam & Ors. ] Punishment for Section - The materials reviewed do not set out penalties under Section 23 itself; penalties referenced in related provisions concern violations of licence terms (e.g., transfer/alteration penalties under Rule 19 in FL Rules, or Section 67 of the Abkari Act in Kerala) rather than Section 23 directly. The Assam decision notes that even where licences are challenged, the fundamental premise is policy-based, with penalties governed by other provisions. [United Breweries Limited, Represented By Mr. Suresh Subramanian VS State Of Kerala, Rep. By The Addl. Chief Secretary(Taxes), Department Of Excise], [B. N. Dey & Co. and others VS State of Assam & Ors. ] Judicial stance on fundamental rights - In the Maharashtra context, courts affirmed there is no fundamental right to carry on liquor trade; licensing decisions are a policy matter and government enjoys latitude unless actions are arbitrary, irrational or mala fide. This backdrop shapes interpretation of Section 23 rules as tools of regulatory policy rather than rights-creating entitlements. [Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Policy considerations - The courts emphasize deference to State policy in licensing, especially for intoxicants, where regulatory aims include revenue augmentation and public interest; Section 23 rules are evaluated for rational linkage to policy objectives and non-arbitrary application. [Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Procedure and transparency - The Assam text underscores the importance of proper legal process: incorporation-by-reference questions, general clauses, and adherence to General Clauses Act principles; licensing procedures should be clear, ascertainable and not violate statutory limits. [B. N. Dey & Co. and others VS State of Assam & Ors. ] Scope of incorporation by reference - The analysis discusses risks of drafting by incorporation (brevity vs. clarity) and whether a general Act’s provisions should prevail over inconsistent later provisions; such questions influence how Section 23 rules are constructed and applied, ensuring coherence between Acts and rules. [B. N. Dey & Co. and others VS State of Assam & Ors. ] Practical implications - The Assam decision demonstrates that licensing through Rule 11/Rule 7/Rule 21-B style structures and committee-based decision-making can restrain discretionary abuse and promote fair allocation (e.g., drawing lots to select candidates), reinforcing procedural safeguards within Section 23-enabled rulemaking. [Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Relationship to other statutes - Section 23 interacts with Prohibition Act, Assam Excise Act, and related Rules; courts consider whether incorporation-by-reference creates viable, transparent processes or creates ambiguity requiring explicit textual articulation in the rules themselves. [B. N. Dey & Co. and others VS State of Assam & Ors. ] Notable holdings from cited authorities - Har Shankar v. Deputy Excise Taxation Commissioner (no fundamental right to liquor trade) and State of M.P. v. Nandlal (policy latitude in licensing) are invoked to justify State regulatory discretion under Article 14 when applying Section 23-rule regimes. [Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra] Practical takeaway for practitioners - When challenging or defending Section 23-based licensing regimes, emphasize: (a) policy rationality and non-arbitrariness; (b) procedural safeguards (committees, lots, objective criteria); (c) alignment with broader prohibitory/regulatory framework; (d) clarity of rulemaking, particularly where incorporation-by-reference is used. [Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra], [B. N. Dey & Co. and others VS State of Assam & Ors. ] Critical caveat - If specific information about a Section 23 punishment provision exists in a given jurisdiction, it would be separate from the general rulemaking power; no direct penalty for Section 23 is identified in the provided sources, suggesting penalties arise under its implementing rules or other statutes. [B. N. Dey & Co. and others VS State of Assam & Ors. ], [United Breweries Limited, Represented By Mr. Suresh Subramanian VS State Of Kerala, Rep. By The Addl. Chief Secretary(Taxes), Department Of Excise] Contextual note on Assam case outcome - The Assam court quashed the impugned notices/settlements for grant of foreign liquor licences, finding lack of proper authority to issue licences in that specific context, illustrating practical limits of rulemaking and the necessity of valid jurisdiction and process under Section 23-related provisions. [B. N. Dey & Co. and others VS State of Assam & Ors. ] Practical guidance for drafting rules - When preparing Section 23 rules, ensure explicit delegation, clear criteria for grant of licences, and explicit procedural steps (eligibility, committee composition, selection process), reducing ambiguity and potential for judicial invalidation. [B. N. Dey & Co. and others VS State of Assam & Ors. ] Summary takeaway - Section 23 empowers rulemaking to implement licensing regimes for foreign liquor, but effectiveness depends on transparent procedures, alignment with broader statutory schemes, and adherence to due process; penalties and rights remain governed by the specific implementing provisions and related Acts. [B. N. Dey & Co. and others VS State of Assam & Ors. ], [Maharashtra Banjara Jagrati Sangathana VS State of Maharashtra]
S.25 8A[In the case of partnership each partner shall partner shall individually and collectively, be responsible for the whole amount due to Government. No partnership will be granted with a licence under these Rule if any of the partners are abkari defaulters or offenders under the Abkari Act 1 of 1077 of the Narcotic /Drugs and Psychotropic Substances Act, 1985 (Central Act 61 of 1985). No reconstitution of the partnership will be allowed if any of the partners is an abkari defaulter or an offender under the Abkari Act 1 of 1077 of the Narcotics and Psychotropic Substances Act, 1985 or is disqualified under any of the provisions of these Rules.]
Legal Comments "Introduction" - Section 25 operates within the Bombay Foreign Liquor Rules framework, addressing licensing and notification/prescriptions for restrictions in proximity to educational or religious institutions; the cited judgments discuss the interpretation and application of these proximity restrictions and the consequences for licences, including remand versus direct relief. [Janaki R. Shetty VS Collector of Bombay and others] "What section says" - Section 25, read with Rule 45 (and amendments), governs eligibility and location-based criteria for FL-III (Permit Room) licences, notably the distance requirement from schools/religious institutions; amendments and circulars inform the legality of such restrictions and their prospective application. [Janaki R. Shetty VS Collector of Bombay and others], [Vikram Uddhav Chug VS State of Maharashtra] "Essential ingredients" - A licence for FL-III must satisfy statutory conditions set by the Bombay Prohibition Act and Bombay Foreign Liquor Rules, including distance criteria (as amended) and compliance with circulars; validity may depend on whether restrictions existed at the time of grant, and whether amendments are prospective or retrospective. [Janaki R. Shetty VS Collector of Bombay and others] "Scope of section" - The scope extends to grant/renewal/cancellation of FL-III licences and the legal validity of distance-based conditions, along with the authorities' power to cancel, remand, or direct issuance of licences within constitutional bounds of equality and non-discrimination. [Janaki R. Shetty VS Collector of Bombay and others] "Punishment for section" - The cases primarily address remedial relief (mandamus or restitution) rather than punitive sanctions; where licences are cancelled without lawful basis, courts have granted restitution and directed issuance of licences, reflecting a remedial, not punitive, approach. [Janaki R. Shetty VS Collector of Bombay and others] "Judicial approach on remand vs direct relief" - Courts may remand to the licensing authority or issue mandamus for direct renewal/issuance when cancellation is deemed nullity or where remand would thwart justice; Pendse, J. favored direct relief in appropriate circumstances to promote justice. [Janaki R. Shetty VS Collector of Bombay and others] "Effect of amendments (Rule 45/1C)" - The 1990 amendment introducing Rule 45(1C) made a 75-meter distance prohibition prospective, with a proviso that existing licences in Form FL-III held before the amendment are exempt; this affects whether cancellations based on pre-amendment rules were valid. [Janaki R. Shetty VS Collector of Bombay and others] "Circulars vs statutory rule" - Government circulars (e.g., 4 Sept 1987) cannot override statutory rules; circulars cannot create or validate distance restrictions where not provided by law; amendments to Rule 45 ultimately govern, not circulars. [Janaki R. Shetty VS Collector of Bombay and others] "Existing licences protection" - A licence holder with a pre-amendment FL-III licence may be protected by the proviso in Rule 45(1C), meaning the later ban does not automatically nullify the pre-existing licence; relief can be fashioned to treat such holders equitably. [Janaki R. Shetty VS Collector of Bombay and others] "Equality and non-discrimination" - The court emphasizes no estoppel against law and that the government cannot grant licences to some applicants within 75 meters while denying others on the same ground; equal treatment is required. [Janaki R. Shetty VS Collector of Bombay and others] "Consequential relief" - If cancellation is void, licence status may be restored with restitution of consequences (e.g., continuance of licence, renewal), aligning with the principle that wrongs have remedies. [Janaki R. Shetty VS Collector of Bombay and others] "Provisions on transfer/shift fees" - Transfer or shifting of licences interacts with Rule 4 of the 1954 Rules and fees; however, in light of Supreme Court clarifications, shifting-related fee demands may be excused where directives or constitutional compliance alter the applicability of transfer charges. [Janaki R. Shetty VS Collector of Bombay and others] "Remand considerations" - Remand may be unnecessary where justice is served by direct relief; remand is more appropriate when facts require fresh scrutiny of compliance with licensing conditions that affect public interest. [Janaki R. Shetty VS Collector of Bombay and others] "Role of Section 25 in current context" - While the term “Section 25” is cited in the prompt, the leading discussions relate to Rule 25/Rule 45 and their amendments; Section 25’s relevance lies in the licensing process and proximity restrictions, as interpreted by courts. [Janaki R. Shetty VS Collector of Bombay and others] "Interplay with Rule 25" - The petitioners’ challenges focus on Rule 25 (and its amendments) governing wine/FL-III licences, highlighting the distinct treatment between wine shop provisions (Rule 25) and permit rooms (Rule 45); both are within the same regulatory regime. [Janaki R. Shetty VS Collector of Bombay and others] "Reliance on pre-existing licences" - The court recognized the dependence on pre-existing licences held prior to amendment, stressing that those licences may survive or be deemed valid notwithstanding later rule changes. [Janaki R. Shetty VS Collector of Bombay and others] "Judicial precedent cited" - Pendse, J.’s decision is cited as authority for potentially directing immediate relief rather than remand in appropriate cases. This underscores the discretionary nature of constitutional/marrer relief in excise licensing disputes. [Janaki R. Shetty VS Collector of Bombay and others] "Licence cancellation as nullity" - Where an order cancelling a licence is found to be without legal basis (nullity), the court must restore the status quo ante and grant consequential relief as warranted. [Janaki R. Shetty VS Collector of Bombay and others] "Connectivity to other cases" - The referenced judgments involve similar disputes over proximity restrictions and licence validity, including comparisons to cases where authorities ignored distance exemptions, reinforcing anti-discrimination and due process principles. [Janaki R. Shetty VS Collector of Bombay and others] "Procedural due process" - The courts emphasize that procedural fairness and proper application of statutory amendments are essential; reliance on ad hoc circulars without Gazette publication cannot cure legal deficiencies. [Janaki R. Shetty VS Collector of Bombay and others] "Public interest and regulatory certainty" - The commentary reflects a balance between enforcing public interest (proximity restrictions) and avoiding arbitrary/licence-cancellation consequences that undermine licensees without lawful basis. [Janaki R. Shetty VS Collector of Bombay and others] "Relevant statutory references" - The analysis centers on Bombay Prohibition Act, 1949; Bombay Foreign Liquor Rules, 1953 (notably Rules 25 and 45); amendments notified in 1990; and the interplay with Circulars; these provide the backbone for licensing decisions challenged in the cited cases. [Janaki R. Shetty VS Collector of Bombay and others], [Vikram Uddhav Chug VS State of Maharashtra] "Summary takeaway" - Section 25 (through Rule 25/Rule 45 and amendments) governs proximity-based licensing; courts may grant direct relief where cancellations are without lawful basis and may protect pre-amendment licences, while emphasizing equality and the remedial nature of relief. [Janaki R. Shetty VS Collector of Bombay and others]
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