(1.) Leave granted.
(2.) The Government of Kerala in exercise of the powers conferred under Sections 18A and 29 of the Abkari Act 1 of 1077 amended the Kerala Abkari Shops (Disposal in auction) Rules, 1974 and issued notification G.O. (M.S.) No.31/74/TD dated 28th February 1974, published vide the Gazette Notification No.G.O.(P)No.88/2000/TD dated 2nd June, 2000, incorporating Rule 6 after sub-rule (5) of the following sub rule, which reads as follows:
(3.) Claiming the benefit of the above-mentioned provision, the appellants approached the learned Single Judge of the High Court of Kerala. It was pointed out that though the above-mentioned notification was published in the Gazette on 3.6.2000, the effect of Section 25A would be from 31.7.1997. It was also submitted before the learned Single Judge that the appellants, even though remitted the entire amount on 4.4.1998 i.e. after the cutoff date mentioned in Section 25A, the state of affairs prevalent as on 31.3.1997 would govern the rights of parties for refund of the amounts. Consequently, it was contended that the appellants are entitled to get refund of the amount. The learned Single Judge allowed the writ petition and passed the following order: