Decided on August 07,1967

K. SREEDHARAN Respondents


- (1.) THE State of Kerala represented by the Chief Secretary to Government, Trivandrum, and the board of Revenue represented by the Secretary to the Board of Revenue, Trivandrum, are the appellants before us. THEy were the respondents in O. P. No. 3378 of 1964.
(2.) THE petitioner in O. P. No. 3378 of 1964 was the managing partner of the General Supplies Company, Cantonment, Trivandrum. He is the respondent in this writ appeal. The contention of the petitioner relates to the gallonage fees demanded by the State in respect of the period from 1-4-1958 to 31-3-1961. The amount demanded has been paid by the petitioner. The demand was in pursuance of the petitioner's licence "for possession and sale of bottled foreign liquor and Indian-made foreign spirits". The licence is in form No. XV of the forms prescribed by the Government under the Travancore-Cochin Prohibition Act, 1950. The form embodies the "conditions and stipulations" subject to which the licence is issued. No. 11 of those "conditions and stipulations" reads as follows: "gallonage fees at the following rates shall be levied quarterly on the quantity of liquor sold by the licensee in each quarter to permit holders. Table:#1 For this purpose, the licensee shall submit to (h the commissioner and (ii) the Assistant Excise Commissioner concerned on or before the 5th of the month immediately following each quarter, a statement showing the stock on hand at the beginning of the quarter, the quantity received and the quantity sold during the quarter and the balance on hand at the end of the quarter. The licensee shall pay into a Government Treasury within 14 days of demand, the fees fixed by the Commissioner. "
(3.) THE liquor sold by the petitioner and in controversy in this case was sold in quart bottles. According to the State the petitioner should pay gallonage fees at the rate of Rs. 16-14-0 for every six quart bottles sold by him irrespective of the actual quantity of liquor contained in those bottles. THE amount demanded by the State and paid by the petitioner was on this basis. According to the petitioner the actual quantity of liquor contained in the quart bottles sold by him should be added up and the gallonage fees charged on the total at the rate of Rs. 16-14-0 per imperial gallon thereof. THE contention of the petitioner has been accepted in the judgment under appeal. An imperial gallon consists of four quarts. A quart consists of two pints or. 25 of a gallon. The actual quantity of liquor normally present in a quart bottle is not. 25 gallon but 165 gallon or 750 milli litres. In other words the actual contents of six quart bottles and not of four will come up to an imperial gallon.;

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