SECRETARY TO GOVERNMENT Vs. KOYILANDI THALUK KALLUCHETHU

JUDGEMENT

(1.) The State is in appeal challenging the judgment of the learned Single Judge dated 2.11.2016 allowing W.P.(C).4383 of 2015. The writ petition was filed by the respondents herein challenging Ext.P10 proceedings of the 3rd respondent declining to refund the licence fee and tree tax paid by them.

(2.) The 1st respondent is a Co-operative Society registered under the provisions of the Kerala Co-operative Societies Act, 1969. The 2nd respondent is the Secretary of the Society. The 1st respondent was assigned the right to vend toddy at toddy shop Nos.1 to 60 of Balussery excise range and shop Nos.1 to 17 of Koyilandy excise range for the period 2007-2011. An inspection was conducted by the Excise Inspector on 9.9.2010 at toddy shop No.34 that was being conducted by the respondents, a sample of toddy was taken and was subjected to chemical analysis. The report of the chemical analysis showed that the ethyl alcohol contained in the sample was 1.86%, in excess of the permitted content. Therefore two crimes were registered against them. On the departmental side, proceedings were initiated against them and the licence issued to the 1st respondent was cancelled as per Ext.P3 order. Meanwhile, the licence of the 1st respondent had been renewed provisionally for a period of three months from 1.4.2011 to 30.6.2011 and the 1st respondent was permitted to remit the rental as well as the tree tax for the said period. It was thereafter on 31.3.2011 that the licence was cancelled. Consequently, the respondents could not conduct the shops for the period from 1.4.2011 to 30.6.2011. They claimed refund of the rental as well as tree tax for the said period. However, the said claim was rejected by Ext.P10. It was aggrieved by Ext.P10 that, they had filed the writ petition before this Court.

(3.) The claim of the respondents was contested by the appellants pointing out that, they were not entitled to any refund in view of the provision contained in Rule 7(27) of the Kerala Abkari Shops Disposal Rules, 2002 (hereinafter referred to as the "Disposal Rules" for short).