UNITED SPIRITS LTD. Vs. STATE OF KERALA,

JUDGEMENT

(1.) THE appellant is a company engaged in the business of manufacture of Indian Made Foreign Liquor and other allied activities. For the above purpose, the appellant has been admittedly importing Rectified Spirit and Extra Neutra Alcohol (ENA) from other States. Appellant has been granted no objection certificate and requisite permit by the competent authority to import the above raw materials.

(2.) BUT the grievance of the appellant is that the respondents have brought in certain illegal restrictions which will hamper the legitimate activity of the appellant. For this purpose Rule 11 of the Kerala Rectified Spirits Rules, 1972 has been amended. Pursuant to the above amendment, Ext.P4 demand notice was issued by respondent No. 3 directing the appellant to pay Rs. 20 per proof litre of ENA in excess of the permitted loss envisaged in the relevant Rule. The above demand notice was challenged by the appellant before the learned Single Judge, apart from calling in question the vires and legality of the new amendment.

(3.) THE above interim order is under challenge in this writ appeal. When this appeal is taken up for consideration today, it is brought to our notice that the respondents have filed counter affidavit in the case.