ASSISTANT EXCISE COMMISSIONER Vs. C M RAVI

JUDGEMENT

(1.) Judgment dated 30-11-2005 in O.P.No.24857 of 2000 is subjected to challenge in both these appeals. W.A.No.1111 has been filed by the State Government and W.A.No.1558 of 2006 is filed by the petitioner himself.

(2.) We do not think there is necessity or justification in interfering with the judgment as it has taken note of the rival interests agitated. A scheme had been brought by the State Government, entitled as Kerala Abkari Shops (Disposal in Auction) Amendment Rules, 2000 on 02-06-2000. It was with a view to help the defaulted Abkari Contractors by giving them reduction of interest in certain cases, when prompt payment was made. A time frame had been prescribed by the Rules, whereby a defaulter was entitled to get 75% reduction in interest. The maximum interest payable, after allowing 75% reduction, was to be limited to hundred per cent of the principal amount. By Ext.P6 order, on the basis benefits had been extended to the petitioner, but according to him, this went contrary to the spirit of the amended rules. The amounts were payable by 31-08-2000 and the learned single Judge had found that amounts had not been remitted within the deadline. But taking notice of the interim orders, whereby payment was made and bank guarantee was furnished, the learned Judge had directed that marginal reliefs were to be extended to the petitioner, of course falling in line with the rules. As a consequence, the petitioner was made liable to pay an amount of Rs.5,20,400/- towards the principal amount with prevailing rate of interest from 31-08-2000 and was to remit the balance towards 25% of the interest with the prevailing rate of interest from 31-08-2000.

(3.) The Government Pleader submits that the learned Judge had gone out of the way in extending the reliefs, but we are satisfied that the underlying principle alone has been highlighted while granting the reliefs and there was no undue benefit granted and the Government's interest also had been safeguarded.