P. V. ISSAC Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner claims to be one of the partners of M/s Deepa Restaurant and Tourist Home, Cherpulaserry. The petitioner contends that the partnership firm was reconstituted on 6/6/2016, in which the petitioner was shown as the 11th partner. The petitioner submits that there have been subsequent reconstitutions, and the same was not intimated before the Commissioner of Excise as required under the provisions of the Kerala Abkari Act and Rules, and therefore, there is a statutory violation in renewing the licence in favour of the firm. The petitioner contends that the FL-3 licence was granted to the partnership firm without considering his valid objections.

(2.) Upon admission of the writ petition, an interim order was passed on 28/3/2025 directing the licence of the 5 th respondent firm to be renewed provisionally for a period of three months, subject to further orders to be passed by this Court. It was also made clear that the 5th respondent was to remit the entire licence fee for the Abkari year till 31/3/2026. The petitioner has produced Ext.P18 along with I.A. No. 1 of 202,5, which was issued based on a complaint preferred by him wherein recommendations were made by the Vigilance Officer of Excise directing the Deputy Excise Commissioner, Palakkad, to consider the objections raised by the petitioner as regards the statutory violations.

(3.) The dispute as to whether the petitioner is a partner or a retired partner or whether there has been a reconstitution of the firm cannot be the subject matter of a probe by the Excise authorities. Going by the provisions of the Rule 19 of the Foreign Liquor Rules, 1953 which stipulates that under no circumstances shall any licence obtained under the notification be sold, transferred or sub rented without the previous sanction of the Excise Commissioner, and also provides that the reconstitution of a partnership shall be allowed on payment of Rs.1.00 lakhs only. A violation of the above provisions results in a fine under Sec. 67 of the Abkari Act. The Excise authorities will be entitled to verify as to whether there has been any infraction of Rule 19 of the Foreign Liquor Rules, 1953 and also whether any action as contemplated under Sec. 67 of the Abkari Act is to be taken against the firm.