LAWS(KER)-2016-11-65

M/S SIMLA HOTEL, KANJANI,THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, B.R. JACOB, AGED 57 YEARS, S/O. B.K. RAPPAI (LATE) Vs. STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES (A) DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM

Decided On November 17, 2016
M/S Simla Hotel, Kanjani,Thrissur District, Represented By Its Managing Partner, B.R. Jacob, Aged 57 Years, S/O. B.K. Rappai (Late) Appellant
V/S
State Of Kerala, Represented By Secretary, Taxes (A) Department, Govt. Secretariat, Thiruvananthapuram Respondents

JUDGEMENT

(1.) The petitioner is a firm running a hotel. The petitioner firm holds a licence in Form FL-11 of the Foreign Liquor Rules ('the Rules') framed under the Abkari Act ('the Act'). On 03.07.2016, there was an inspection in the premises of the hotel of the petitioner by the excise officials. Ext.P2 is the mahazar prepared in connection with the said inspection. It is stated in Ext.P2 mahazar that the petitioner has converted the kitchen store shown in the plan submitted for the purpose of obtaining the licence, into a restaurant without obtaining prior permission of the Commissioner of Excise. A case was also registered against the petitioner immediately thereupon under Sec. 56(b) of the Act alleging violation of Rule 16 of the Rules. According to the petitioner, the alteration referred to in the mahazar does not amount to violation of Rule 16 of the Rules and registration of case under the Act for acts of this nature would hinder the smooth conduct of their business. The petitioner, therefore, seeks a declaration that alterations and modifications made in the hotel buildings except the alterations and modifications made to premises authorised for the sale or for possession and use of liquor, would not amount to violation of Rule 16 of the Rules. Though several other reliefs are also sought in the writ petition, the same were not pressed at the time of hearing.

(2.) A statement has been filed on behalf of the third respondent supporting the registration of the case.

(3.) Heard the learned Senior Counsel for the petitioner as also the learned Senior Government Pleader.