E.J. DAVIS Vs. COMMISSIONER OF EXCISE

JUDGEMENT

(1.) THE petitioners were licensees for sale of arrack in Angamaly and Ernakulam Ranges during the abkari year 1993- 94. According to them, the licenses granted to them were transferred during the currency of the licence period and they were discharged of all the liabilities. However, the transferee licensees failed to discharge their liabilities. Therefore, proceedings were initiated against the petitioners also for recovery of the liabilities of the transferees and pursuant to the coercive steps initiated, the amounts were recovered. The petitioners challenged the said action before this Court in O.P.No.9789/03. The said Original Petition along with certain other cases were heard and disposed of by this Court as per Exhibit P5 judgment. According to the learned counsel for the petitioners, this Court had found in Exhibit P5 that the petitioners are entitled to refund of the amount recovered from them as stated above. The State had challenged Exhibit P5 before the Apex Court by filing a Special Leave Petition against the same. As per Exhibit P6 order, the Special Leave Petitions were disposed of. Therefore, it is contended that the judgment Exhibit P5 has become final and the petitioners are entitled to refund of the amount that is due to them. In the alternative, the petitioners claim adjustment of the said amount towards the fee for the issue of FL-3 licenses for the renewal of which, they have filed applications.

(2.) A statement has been filed by the 2nd respondent for and on behalf of the 1st respondent also. According to the said respondent, the matter is under the active consideration of the Government. The Excise Department has also requested the Government to approach the Hon'ble Supreme Court by filing a review petition for getting a clarification of the directions in Exhibit P6. In view of the above, the respondents seek the dismissal of this Writ Petition.

(3.) THE facts are not in dispute. Though, the petitioners were alleged to be defaulters to the Government for payment of abkari arrears, the amounts due have already been recovered by initiation of revenue recovery proceedings against them. However, as per Exhibit P5 judgment, the State has been directed to refund the said amount, it is submitted. The Original Petition filed by the petitioners herein was O.P.No.9789/2003. The relevant portion of Exhibit P5 reads as follows: