A.G. UNNIKRISHNAN Vs. COMMISSIONER OF EXCISE

JUDGEMENT

(1.) The correctness of the finding of the learned Single Judge that T.S. No. 36 in Ward No. 14 of Poothrikka Grama Panchayat of the 6th respondent is entitled to the benefit of Section 232(5) of the Kerala Panchayat Raj Act, 1994 (hereinafter referred to as the KPR Act for short) is the only issue raised in this appeal. Section 232 of the KPR Act as amended by Ordinance 62 of 2012 reads thus:

(2.) Reading of Section 232(5) of the KPR Act would show that this Section has two parts. They are:

(3.) Insofar as the toddy shop in question is concerned, admittedly, it was in existence as on 25/11/2012, when the Ordinance came into force. But on the basis of Ext. R6(a) order, the toddy shop was shifted to building Nos. 213, 214 and 215 with effect from 19/05/2013. Therefore, since the toddy shop was shifted to the new premises, the first part of Section 232(5) is not attracted to this case. As far as the latter part of sub-section (5) is concerned, it overrides only sub-sections (2) to (4) and will apply only "subject to all legal provisions". Therefore, since "Abkari shops - Storing and selling" is included at serial No. 139 in Schedule I to Kerala Panchayat Raj (Issue of licence to Dangerous and Offensive Trades and Factories) Rules, 1996, the question is whether licence as provided in Section 232(1) is required to be obtained.