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Abdul Rahim M.S. vs the Commissioner of Excise

Abdul Rahim M.S. vs The Commissioner of Excise

Type Court Judgment Court Kerala Decided Jul 30, 2021
~3 min read
https://sooperkanoon.com/case/1724205

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Citation
Court
Kerala High Court
Judge
Decided On
Case Number
WP(C)/35506/2018

Parties & Advocates

Appellant / Petitioner

Abdul Rahim M.S.

Respondent

The Commissioner of Excise

Excerpt

.....appendix petitioner's/s exhibits: exhibit p1 true copy of the circular no. exc/3373/2017-xc4, dated 22/02/2018, issued by the 1st respondent. exhibit p2 true copy of the judgment dated 13.08.2018 in w.p.(c) 14403/2018. exhibit p3 true copy of the circular no. exc/2048/2018/xc4, dated 24/09/2018, issued by the 1st respondent. exhibit p4 true copy of the renewed license relating to end of the 1st petitioner. exhibit p5 true copy of the renewed license relating to end of the 2nd petitioner. exhibit p6 true copy of the renewed license relating to end of the 3r petitioner. exhibit p7 true copy of the renewed license relating to end of the 4th petitioner. exhibit p8 true copy of the dealer's license dtd. an applicant under the right to information act. exhibit p9 true copy of the allotment order dated exhibit p9 true copy of the bill invoice no. 559, exhibit p9 true copy of the bill invoice no. 588, exhibit p9 true copy of the bill invoice no. 606, exhibit p10 true copy of the complaint dated petitioner, before the 1st respondent. exhibit p11 true copy of the complaint dated 8/20/2018, submitted by the 1st petitioner, before the 7th respondent. exhibit p12 true copy of the complaint dated petitioner, before the directorate of revenue intelligence. exhibit p13 true copy of the reply dated 15/10/2018, by the directorate of revenue intelligence. exhibit p14 true copy of the complaint dated 26/10/2018 submitted by the 3rd petitioner before the 1st respondent.

Full Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 30TH DAY OF JULY 2021 / 8TH SRAVANA, 1943 WP(C) NO. 35506 OF 2018 PETITIONERS: 1 ABDUL RAHIM M.S. AGED 56 YEARS S/O. SAYEED, KAITHAYIL HOUSE, MOOLAVATTOM P.O, KOTTAYAM 686026 2 M/S.LISIE HOSPITAL PHARMACEUTICALS REPRESENTED BY ITS DIRECTOR, FR. KUNJUMON THOMAS. 3 SAJEEV MATHEW AGED 50 YEARS S/O. MATHEW, AKKARAPATTY HOUSE, S.N. PARK, POOTHOLE, THRISSUR DISTRICT - 680 004. 4 N. SUGATHA RAO AGED 69 YEARS, S/O NANU CHANDRODAYAM, KILIKOLLOOR P.O., KOLLAM. BY ADVS. K.ABDUL JAWAD A.GRANCY JOSE RESPONDENTS: 1 THE COMMISSIONER OF EXCISE COMMISSIONERATE OF EXCISE, NANDAVANAM P.O, THIRUVANANTHAPURAM, PIN - 695033

2 THE DEPUTY COMMISSIONER OF EXCISE THIRUVANANTHAPURAM - 695001. 3 THE DEPUTY COMMISSIONER OF EXCISE KOTTAYAM - 686 002. 4 THE DEPUTY COMMISSIONER OF EXCISE ERNAKULAM - 682 017. 5 THE DEPUTY COMMISSIONER OF EXCISE THRISSUR - 680 001. 6 THE DEPUTY COMMISSIONER OF EXCISE KOZHIKODE - 673 001. 7 THE SUPERINTENDENT NARCOTIC CONTROL BUREAU, COCHIN SUB-ZONE, KOCHI - 682011.

8 SONA SUNIL @ SONA FRANCIS PROPERTRESS, SABARI ENTERPRISES, 26/542 A, VIJAYAN NAIR ROAD, FRIENDS NAGAR, KONTHURUTHY, KOCHI - 682 013. 9 RAJAN T.P. MANAGING PARTNER, CENTRAL DRUGS, DOOR NO. 18/597 B, THYCHERIL ARCADE, THAIKATTUKARA P.O., ALUVA, ERNAKULAM - 683 016. 10 RAVINDRANATHRAO G. MANAGING PARTNER, E-MAX BIOGENICS, 17/1300, 2ND FLOOR, KMA BUILDING, PUTHIYARA ROAD, KOZHIKODE - 673 004. 11 HAREESH GOPI PROPRIETOR, M/S. ARCHANA ASSOCIATES, TC 2/3054(14), KRA III, ARCHANA BUILDINGS,, KEDARAM NAGAR, PATTOM PALACE P.O., THIRUVANANTHAPURAM - 695 004. 12 SHINE V.R. PROPRIETOR, PREETHY DRUG LINES, XV/165B, KALARICKAL, SAGARAM, SREERANGAM LANE, THIRUVANAKKARA, KOTTAYAM - 686 001. 13 DOC AND MED HEALTH CARE REPRESENTED BY ITS MANAGING DIRECTOR, XXI/436-C, HARVEY TOWER, CHALAKKUDY, THRISSUR - 680 307.

BY ADVS. GOVERNMENT PLEADER SRI.A.S.DILEEP SRI.P.K.SAJEEVAN SMT.DAISY A.PHILIPOSE SMT.SUSEELA DILEEP SRI.T.K.AJITHKUMAR (VALATH) SRI.SUDEEP ARAVIND PANICKER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

Dated this the 30th day of July 2021 It is submitted by the learned counsel for the petitioners that this writ petition has became infructuous. Therefore, this writ petition is dismissed as infructuous. Sd/- GOPINATH P. VPK JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE CIRCULAR NO. EXC/3373/2017-XC4, DATED 22/02/2018, ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE JUDGMENT DATED 13.08.2018 IN W.P.(C) 14403/2018. EXHIBIT P3 TRUE COPY OF THE CIRCULAR NO. EXC/2048/2018/XC4, DATED 24/09/2018, ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE RENEWED LICENSE RELATING TO END OF THE 1ST PETITIONER. EXHIBIT P5 TRUE COPY OF THE RENEWED LICENSE RELATING TO END OF THE 2ND PETITIONER. EXHIBIT P6 TRUE COPY OF THE RENEWED LICENSE RELATING TO END OF THE 3R PETITIONER. EXHIBIT P7 TRUE COPY OF THE RENEWED LICENSE RELATING TO END OF THE 4TH PETITIONER. EXHIBIT P8 TRUE COPY OF THE DEALER'S LICENSE DTD. AN APPLICANT UNDER THE RIGHT TO INFORMATION ACT. EXHIBIT P9 TRUE COPY OF THE ALLOTMENT ORDER DATED EXHIBIT P9 TRUE COPY OF THE BILL INVOICE NO. 559, EXHIBIT P9 TRUE COPY OF THE BILL INVOICE NO. 588, EXHIBIT P9 TRUE COPY OF THE BILL INVOICE NO. 606, EXHIBIT P10 TRUE COPY OF THE COMPLAINT DATED PETITIONER, BEFORE THE 1ST RESPONDENT. EXHIBIT P11 TRUE COPY OF THE COMPLAINT DATED 8/20/2018, SUBMITTED BY THE 1ST PETITIONER, BEFORE THE 7TH RESPONDENT. EXHIBIT P12 TRUE COPY OF THE COMPLAINT DATED PETITIONER, BEFORE THE DIRECTORATE OF REVENUE INTELLIGENCE. EXHIBIT P13 TRUE COPY OF THE REPLY DATED 15/10/2018, BY THE DIRECTORATE OF REVENUE INTELLIGENCE. EXHIBIT P14 TRUE COPY OF THE COMPLAINT DATED 26/10/2018 SUBMITTED BY THE 3RD PETITIONER BEFORE THE 1ST RESPONDENT.

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