STATE OF KERALA Vs. K SREEDHARAN

JUDGEMENT

(1.) THE State of Kerala represented by the Chief Secretary to Government, Trivandrum, and the board of Revenue represented by the Secretary to the Board of Revenue, Trivandrum, are the appellants before us. THEy were the respondents in O. P. No. 3378 of 1964.

(2.) THE petitioner in O. P. No. 3378 of 1964 was the managing partner of the General Supplies Company, Cantonment, Trivandrum. He is the respondent in this writ appeal.

(3.) THE liquor sold by the petitioner and in controversy in this case was sold in quart bottles. According to the State the petitioner should pay gallonage fees at the rate of Rs. 16-14-0 for every six quart bottles sold by him irrespective of the actual quantity of liquor contained in those bottles. THE amount demanded by the State and paid by the petitioner was on this basis. According to the petitioner the actual quantity of liquor contained in the quart bottles sold by him should be added up and the gallonage fees charged on the total at the rate of Rs. 16-14-0 per imperial gallon thereof. THE contention of the petitioner has been accepted in the judgment under appeal.