GOLDEN SUN HOTEL AND BEACH RESORTS Vs. SPECIAL COMMISSIONER AND COMMISSIONER OF PROHIBITION AND EXCISE

JUDGEMENT

(1.) WRIT Petition is filed praying to issue a WRIT of Certiorari, calling for the records relating to the letter dated 7.9.2007 in Letter No.P&E 2(4)/5950/2007 and letter dated 17.12.2007 in Lr.Rc.No.P&E 2(4)5950/2007 of the first respondent and quash the same.

(2.) PETITIONER is a hotel and beach resorts at Mamallapuram. On inception, the petitioner hotel and beach resorts was classified and awarded three star category for a period of three years with effect from 12.12.1997. According to the petitioner, the said three star classification expired on 12.12.2000 (i.e.) after three years and thereafter, it becomes a non-star category hotel and resorts as it was not renewed. When the petitioner hotel and beach resorts was under the three star category, FL.3 Licence was granted on payment of privilege fee of Rs.2,00,000/- per annum as applicable. There is no dispute that the petitioner has paid the privilege fee of Rs.2,00,000/- per annum for the three year period as above.

(3.) A counter-affidavit has been filed. The stand of the respondent has been reiterated in para 6 of the counter-affidavit which reads as follows:-