EXCIES COMMISSIONER Vs. AJITH KUMAR

JUDGEMENT

(1.) S. B. SINHA. J. LEAVE granted.

(2.) INTERPRETATION of G. O. (P) No. 88/2000/td dated 2. 6. 2000 providing for waiver of interest upto 75% on the defaulted amount of revenue due in terms of the Kerala Abkari Shops (Disposal in Auction) Rules, 1974 (the Rules)is the question involved herein.

(3.) BY reason of an order dated 14. 12. 2001, the representation of the respondents was rejected by the Excise Commissioner