Full Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.10 OF 2020 IN WA.1917/2012 AGAINST THE JUDGMENT IN WA 1917/2012 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONERS/ APPELLANTS: 1 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER OF EXCISE, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM - 695 001. 3 THE CIRCLE INSPECTOR OF EXCISE, M/S. UNITED SPIRITS LTD., VARANADU, CHERTHALA, PIN - 688 524. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S: UNITED SPIRITS LTD., VARANADU, CHERTHALA, PIN - 688 524, REPRESENTED BY ITS GENERAL MANAGER, K. JAGADISHWARLU.
R1 BY ADV. SRI.RAJU K.MATHEWS THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.1146/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 2 -
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.1146 OF 2019 IN WA. 1864/2012 AGAINST THE JUDGMENT IN WA 1864/2012 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE COMMISSIONER OF EXCISE, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM-695001. 3 THE CIRCLE INSPECTOR OF EXCISE, M/S. UNITED SPIRITS, VARANADU, CHERTHALA-688524. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S: UNITED SPIRITS LTD. VARANADU, CHERTHALA-688524, REPRESENTED BY ITS DEPUTY GENERAL MANAGER, K.JAGADISHWARLU. R1 BY ADV. SRI.RAJU K.MATHEWS THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.10/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 3 -
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.1162 OF 2019 IN WA. 1910/2012 AGAINST THE JUDGMENT IN WA 1910/2012 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: 1 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER OF EXCISE, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM 695 001. 3 THE INSPECTOR OF EXCISE, M/S. EMPEE DISTILLERIES LTD., KANJIKODE, PALAKKAD-678621. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S: EMPEE DISTILLERIES LTD., NEW INDUSTRIAL DEVELOPMENT AREA, MENONPARA ROAD, KANJIKODE, PALAKKAD 678 621, REPRESENTED BY ITS MANAGER, (PERSONAL AND ADMINISTRATION) A RAJENDRAN. R1 ADV.SRI.MILLU DANDAPANI THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.10/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 4 -
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.1164 OF 2019 IN WA. 1863/2012 AGAINST THE JUDGMENT IN WA 1863/2012 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE COMMISSIONER OF EXCISE, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM-695001. 3 THE CIRCLE INSPECTOR OF EXCISE, M/S.SEVEN SEAS DISTILLERY LTD., MANNUTHY P.O., THRISSUR-680651. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S:
SEVEN SEAS DISTILLERY LTD., MANNUTHY P.O., THRISSUR-680651, REPRESENTED BY ITS DEPUTY GENERAL MANAGER, K.D.ANTO. R1 BY ADV. SRI.RAJU K.MATHEWS THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.10/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 5 -
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.1172 OF 2019 IN WA. 2100/2012 AGAINST THE JUDGMENT IN WA 2100/2012 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: 1 THE CIRCLE INSPECTOR OF EXCISE SDF INDUSTRIES LTD, PAMPADY, THIRUVILVAMALA, THRISSUR DISTRICT. 2 THE DEPUTY COMMISSIONER OF EXCISE CENTRAL ZONE, PALARIVATTOM, KOCHI. 3 THE COMMISSIONER OF EXCISE GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S:
M/S.SDF INDUSTRIES LTD. SDF HOUSE, N.H BYE PASS ROAD, CHANDRANAGAR, PALAKKAD, REPRESENTED BY SRI. SUNNY MATHEW, SENIOR LAISON ASSISTANT- 680 597. R1 BY ADV. SRI.M.KRISHNAKUMAR THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.10/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 6 -
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.1176 OF 2019 IN WA. 1946/2012 AGAINST THE JUDGMENT IN WA 1946/2012 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONER/S:
1 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER OF EXCISE, COMMISSIONER OF EXCISE, THIRUVANANTHAPURAM - 695 001. 3 THE INSPECTOR OF EXCISE, M/S.KERALA ALCOHOLIC PRODUCTS LTD., GOPALAPURAM ROAD, MEENAKSHIPURAM P.O., PALAKKAD - 678 533. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S:
M/S.KERALA ALCOHOLIC PRODUCTS LTD., GOPALAPURAM ROAD, MEENAKSHIPURAM P.O., PALAKKAD - 678 533, REPRESENTED BY ITS GENERAL MANAGER, K.ARUCHAMY. R1 BY ADV. SRI.RAJU K.MATHEWS THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.10/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 7 -
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.1180 OF 2019 IN WA. 1938/2012 AGAINST THE JUDGMENT IN WA 1938/2012 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER OF EXCISE COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM - 695 001. 3 THE INSPECTOR OF EXCISE M/S SEVEN SEAS DISTILLERY LTD., MANNUTHY P. O., THRISSUR - 680 651. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S:
M/S SEVEN SEAS DISTILLERY LTD MANNUTHY P. O., THRISSUR - 680 651, REPRESENTED BY ITS DEPUTY GENERAL MANAGER, K. D. ANTO. R1 BY ADV. SRI.RAJU K.MATHEWS THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.10/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 8 -
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.1183 OF 2019 IN WA. 1552/2016 AGAINST THE JUDGMENT IN WA 1552/2016 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER OF EXCISE THIRUVANANTHAPURAM - 695 001. 3 THE INSPECTOR OF EXCISE UNITED DISTILLERIES, VENGALIPARA, POST ERANHIKKAL, KOZHIKODE - 673 303. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S: UNITED DISTILLERIES, VENGALIPARA, POST ERNHIKKAL, KOZHIKODE, PIN - 673 303., REPRESENTED BY ITS GENERAL MANAGER (FINANCE), SRI P. C. UNNIKRISHNAN. R1 ADV.SRI.MILLU DANDAPANI THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.10/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 9 -
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.1194 OF 2019 IN WA. 1940/2012 AGAINST THE JUDGMENT IN WA 1940/2012 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: 1 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE COMMISSIONER OF EXCISE, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM- 695001. 3 THE INSPECTOR OF EXCISE, M/S.SEVEN SEAS DISTILLERY LTD., MANNUTHY P.O., THRISSUR- 680651. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S:
M/S.SEVEN SEAS DISTILLERY LTD., MANNUTHY P.O., THRISSUR-680651, REPRESENTED BY ITS DEPUTY GENERAL MANAGER, K.D.ANTO. R1 BY ADV. SRI.RAJU K.MATHEWS THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.10/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 10 -
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.14 OF 2020 IN WA. 1919/2012 AGAINST THE JUDGMENT IN WA 1919/2012 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 THE COMMISSIONER OF EXCISE, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM 695 001. 3 THE CIRCLE INSPECTOR OF EXCISE, M/S. UNITED SPIRITS, VARANADU, CHERTHALA, 688 524. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S: M/S.UNITED SPIRITS LTD. VARANADU, CHERTHALA 688 524, REPRESENTED BY ITS GENERAL MANAGER, K. JAGADISHWARLU. R1 BY ADV. SRI.RAJU K.MATHEWS THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.10/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 11 -
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.30 OF 2020 IN WA. 1933/2012 AGAINST THE JUDGMENT IN WA 1933/2012 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: 1 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,SECRETARIAT , THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER OF EXCISE, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM-695 001. 3 THE CIRCLE INSPECTOR OF EXCISE, M/S.UNITED SPIRITS LTD., VARANADU, CHERTHALA-688 524. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S: M/S. UNITED SPIRITS LTD., VARANADU,CHERTHALA-688 524. REPRESENTED BY ITS GENERAL MANAGER,K.JAGADISHWARLU. R1 BY ADV. SRI.RAJU K.MATHEWS THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.10/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 12 -
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.50 OF 2020 IN WA. 1862/2012 AGAINST THE JUDGMENT IN WA 1862/2012 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 2 THE COMMISSIONER OF EXCISE, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM- 695001. 3 THE CIRCLE INSPECTOR OF EXCISE, M/S.UNITED SPIRITS, VARANADU, CHERTHALA- 688524. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S: M/S.UNITED SPIRITS LTD. VARANADU, CHERTHALA-688524, REPRESENTED BY ITS GENERAL MANAGER K.JAGADISHWARLU. R1 BY ADV. SRI.RAJU K.MATHEWS THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.10/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 13 -
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.58 OF 2020 IN WA. 1764/2012 AGAINST THE JUDGMENT IN WA 1764/2012 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUAVANANTHAPURAM-695 001. 2 THE COMMISSIONER OF EXCISE, COMMISSIONERATE OF EXCISE, THIRUAVANANTHAPURAM-695 001. 3 THE INSPECTOR OF EXCISE, UNITED SPIRITS, KANJIKODE, PALAKKAD, PIN-691 001. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S:
UNITED SPIRITS LTD. UNIT PALAKKAD, KANJIKODE, PALAKKAD, REPRESENTED BY ITS GENERAL MANAGER V.REGHUNATH, PIN-691 001. R1 BY ADV. SRI.RAJU K.MATHEWS THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.10/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 14 -
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 RP.No.92 OF 2020 IN WA. 1924/2012 AGAINST THE JUDGMENT IN WA 1924/2012 DATED 08.02.2019 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER OF EXCISE, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM-695 001. 3 THE CIRCLE INSPECTOR OF EXCISE, M/S UNITED SPIRITS, VARANADU, CHERTHALA-688 524. BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN RESPONDENT/S: M/S UNITED SPIRITS LTD. VARANADU, CHERTHALA-688 524, REPRESENTED BY ITS GENERAL MANAGER.K.JAGADISHWARLU. R1 BY ADV. SRI.RAJU K.MATHEWS. THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06.03.2020, ALONG WITH RP.10/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.10 of 2020 & - 15 -
K.Vinod Chandran & Ashok Menon, JJ. ---------------------------------------- R.P.No.10 of 2020 in W.A.No.1917 of 2012, R.P.No.1146 of 2019 in W.A.No.1864 of 2012, R.P.No.1162 of 2019 in W.A.No.1910 of 2012, R.P.No.1164 of 2019 in W.A.No.1863 of 2012, R.P.No.1172 of 2019 in W.A.No.2100 of 2012, R.P.No.1176 of 2019 in W.A.No.1946 of 2012, R.P.No.1180 of 2019 in W.A.No.1938 of 2012, R.P.No.1183 of 2019 in W.A.No.1552 of 2016, R.P.No.1194 of 2019 in W.A.No.1940 of 2012, R.P.No.14 of 2020 in W.A.No.1919 of 2012, R.P.No.30 of 2020 in W.A.No.1933 of 2012, R.P.No.50 of 2020 in W.A.No.1862 of 2012, R.P.No.58 of 2020 in W.A.No.1764 of 2012 & R.P.No.92 of 2020 in W.A.No.1924 of 2012 ---------------------------------------- Dated this the 06th day of March, 2020
ORDER
K. Vinod Chandran,J: The review petitions are filed by the State, against a common judgment passed in a batch of Writ Appeals. The specific ground raised is with respect to the amendment brought out to the Industries (Development and Regulation) Act, 1951 by Industries (Development and Regulation) Amendment Bill, 2015. Earlier the Industries (Development and Regulation) Act, 1951 included in the First Schedule 'Fermentation Industries', which has been amended by the Amendment Act of 2016 as 'Fermentation Industries (Other than Potable Alcohol)'. In such circumstances the levy ought to be upheld, is the submission of the learned Senior Government Pleader. RP.No.10 of 2020 & - 16 -
2. We notice that the challenge was against the
levy of import fee made on special spirit brought into the State from outside for the purpose of manufacturing Indian Made Foreign Liquor ['IMFL' for brevity]. This was also on the basis of SRO.330/1996 dated 30.03.1996, wherein the levy was on IMFL at the rate of Rs.5/- on proof litre. We found that the levy though permitted on IMFL, was made on the imported special spirit; which by itself was not potable liquor nor IMFL. The item imported though is admittedly for manufacture of IMFL, was not potable liquor.
3. We also found that the levy cannot be upheld as
a fee since there is no contention raised of any regulatory measure being employed. The Abkari Act, specifically Sections 6, 7, 17 and 18, to which the levy was sought to be traced, in those provisions speak of 'liquor' and 'drug'. We also relied on State of Kerala v. Chemplast Sanmar Limited [2019 (1) KLT 123], in which a Division Bench found, looking at the definition of 'spirits', that earlier it included the words 'whether it is denatured or not', which was omitted by way of an amendment in 1996. The definition of 'liquor' also included 'methylated spirits', which also stood omitted by the very same Act 4 of 1996. The provisions of the Abkari Act hence, was found to be RP.No.10 of 2020 & - 17 - clearly indicating that they do not relate to transport or transit of denatured spirit, methyl alcohol or methanol.
4. We also found that the proviso to Section 6 of
the Abkari Act excludes any import fee on rectified spirit or Extra Neutral Alcohol including absolute alcohol intended to be used for the manufacture of liquor meant for human consumption, having been inserted by Act 3 of 2010 with retrospective effect from 30.03.1996.
5. We do not think that the amendment made to the
Industries (Development and Regulation) Act is at all relevant to the matter in issue. The submission of the learned Government Pleader seems to be that even with respect to special spirit which is intended for the manufacture of potable liquor there could be regulatory measures brought out by the State. We agree with the aforesaid submission; but, however, no levy is seen made as a regulatory measure, as we noticed earlier. In fact, we extracted the powers as conceded to the State by the decision in Synthetics and Chemicals Ltd. & Ors v. State of U.P. & Ors. [(1990) 1 SCC 109] in which clause (b) of paragraph 86 specifically permitted the State to lay down regulations to ensure that non-potable alcohol is not diverted and misused as a substitute for potable alcohol. RP.No.10 of 2020 & - 18 - The State, however, has not brought in any such regulatory measure and the levy now made at Rs.5/- per proof litre is on IMFL and not on special spirits. The levy is also on import which is prohibited by the proviso to Section 6, on rectified spirit or Extra Neutral Alcohol including absolute alcohol meant for manufacture of liquor for human
consumption. We find no reason to review the judgment
passed. The Review Petitions are rejected, in limine. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE Vku/- RP.No.10 of 2020 & - 19 - APPENDIX OF RP 10/2020 PETITIONER'S/S ANNEXURES: ANNEXURE A1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL, 2015 (BILL NO. 266 OF 2015) TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO. ANNEXURE A2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14-05-2016. RP.No.10 of 2020 & - 20 - APPENDIX OF RP 1146/2019 PETITIONER'S/S ANNEXURES: ANNEXURE A1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL, 2015(BILL) NO.266 OF 2015) TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO, ANNEXURE A2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT.2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14.05.2016. RP.No.10 of 2020 & - 21 - APPENDIX OF RP 1162/2019 PETITIONER'S/S ANNEXURES: ANNEXURE A-1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL, 2015 (BILL NO. 266 OF 2015) TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO. ANNEXURE A-2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14-05-2016. RP.No.10 of 2020 & - 22 - APPENDIX OF RP 1164/2019 PETITIONER'S/S ANNEXURES: ANNEXURE A1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL, 2015 (BILL NO.266 OF 2015) TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO. ANNEXURE A2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14.05.2016. RP.No.10 of 2020 & - 23 - APPENDIX OF RP 1172/2019 PETITIONER'S/S ANNEXURES: ANNEXURE A-1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL, 2015(BILL NO.266 OF 2015) TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO. ANNEXURE A2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14.05.2016. RP.No.10 of 2020 & - 24 - APPENDIX OF RP 1176/2019 PETITIONER'S/S ANNEXURES: ANNEXURE A1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL, 2015 (BILL NO.266 OF 2015) TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO. ANNEXURE A2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14/05/2016. RP.No.10 of 2020 & - 25 - APPENDIX OF RP 1180/2019 PETITIONER'S/S ANNEXURES: ANNEXURE A1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL, 2015 (BILL NO.266 OF 2015) TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO. ANNEXURE A2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14.5.2016. RP.No.10 of 2020 & - 26 - APPENDIX OF RP 1183/2019 PETITIONER'S/S ANNEXURES: ANNEXURE A1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL, 2015 (BILL NO.266 OF 2015) TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO. ANNEXURE A2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14.5.2016. RP.No.10 of 2020 & - 27 - APPENDIX OF RP 1194/2019 PETITIONER'S/S ANNEXURES: ANNEXURE A1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL, 2015 (BILL NO.266 OF 2015) TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO. ANNEXURE A2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14.05.2016. RP.No.10 of 2020 & - 28 - APPENDIX OF RP 14/2020 PETITIONER'S/S ANNEXURES: ANNEXURE A1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL 2015 (BILL NO. 266 OF 2015 TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO. ANNEXURE A2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT 2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14.05.2016. RP.No.10 of 2020 & - 29 - APPENDIX OF RP 30/2020 PETITIONER'S/S ANNEXURES: ANNEXURE A1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL, 2015 (BILL NO 266 OF 2015) TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO. ANNEXURE A2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14.5.2016 RP.No.10 of 2020 & - 30 - APPENDIX OF RP 50/2020 PETITIONER'S/S ANNEXURES: ANNEXURE A1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL, 2015 (BILL NO.266 OF 2015) TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO. ANNEXURE A2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14.05.2016. RP.No.10 of 2020 & - 31 - APPENDIX OF RP 58/2020 PETITIONER'S/S ANNEXURES: ANNEXURE A1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL 2015 (BILL NO.266 OF 2015) TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO. ANNEXURE A2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14.05.2016. RP.No.10 of 2020 & - 32 - APPENDIX OF RP 92/2020 PETITIONER'S/S EXHIBITS: ANNEXURE A1 THE COPIES OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT BILL, 2015 (BILL NO 266 OF 2015) TOGETHER WITH THE STATEMENT OF OBJECTS AND REASONS THERETO ANNEXURE A2 THE COPY OF THE INDUSTRIES (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2016 PUBLISHED IN THE GAZETTE OF INDIA DATED 14.5.2016 [ TRUE COPY ]