COMMISSIONER OF INCOME TAX Vs. KOTTIYUR LIQUORS

JUDGEMENT

(1.) AT the instance of the Revenue, the Tribunal referred the following question relating to the asst. yr. 1987-88 for the opinion of this Court:

(2.) THE assessee, a partnership firm, is engaged in the business of Abkari. The assessee sought registration which was denied on the ground that the licence was in the name of one of the partners only and not in the name of the firm as such.

(3.) ON similar stipulations made in the Abkari licence and on same legal provisions, a Full Bench of this Court in K.S. Ramakrishnan, P.K. Narayanan & Co. vs. CIT (1996) 134 CTR (Ker) 105 (FB) : (1997) 223 ITR 209 (Ker) (FB) : TC 68R.248, held that under the Abkari Act and the Rules framed thereunder, the Government wanted to restrict the rights of individuals dealing in liquor to the licensees and licensees only. When the licensee is granted such a personal privilege, he cannot be allowed to share that privilege with others.