JOSEPH FRANCIS Vs. COMMISSIONER OF EXCISE

JUDGEMENT

(1.) THIS Original Petition is filed challenging Ext. P3 order of the Commissioner of Excise. Petitioner is a FL-3 licensee. He is aged 65 and due to his old age he decided to form a partnership for the efficient conduct of the bar hotel. He submitted an application for transfer of the licence in favour of the partnership. Since it was not considered, this Court in O. P. No. 1328/2000 directed disposal of his representation. Thereafter, Ext. P3 order was passed. As per R. 19 of the Foreign Liquor Rules and R. 6 (22) of the Abkari shops (Disposal in auction) Rules, the licensee shall not without the written consent of the Assistant Excise Commissioner concerned sell or otherwise transfer his contract or licence. It was for this reason that previous permission was asked for by the petitioner. The first respondent relied on the full Bench decision in Narayanan & Co. v. Commissioner of Income Tax (1996 (1) KLT 546 ).

(2.) LEARNED counsel for petitioner on the other hand relies on Ext. P4 judgment in O. P. No. 5427/1998. In that case, the Board of revenue was directed to entertain the petitioner's application for transfer and grant the same within a period of two weeks from the date of the judgment.