NAGARJUNA HERBAL CONCENTRATES LTD. Vs. STATE OF KERALA

JUDGEMENT

(1.) These writ petitions are related to renewal of application for SP VI licence under the Kerala Spirituous Preparations (Control) Rules, 1969. These SP VI licence were issued taking note of the L2 licence issued under the Medicinal and Toilet Preparations (Excise Duty) Act, 1955. The L2 licence is no longer in existence as the Medicinal and Toilet Preparations (Excise Duty) Act, 1955 was repealed by the Central Goods and Services Tax Act, 2017. The applications are made online. The software appears to have been made in such a way to enable the applicant to renew only if such applicant holds L2 licence. Taking note of the same, this Court, in W.P.(C) No.4752 of 2019, passed the following interim order:

(2.) The petitioners are holders of drug licence. In the light of the fact that the Medicinal and Toilet Preparations (Excise Duty) Act, 1955 has been repealed, it is imperative that no licence issued under the aforesaid Act be insisted for renewal of SP-VI or SP-VII licence under the Kerala Spirituous Preparations (Control) Rules, 1969.

(3.) Under the Kerala Spirituous Preparations (Control) Rules, 1969 (Rule 11), it is stipulated as follows: