AMRUT DISTILLERIES LTD. Vs. STATE OF KERALA

JUDGEMENT

(1.) Briefly stated, the petitioner holds a licence under the Kerala Abkari Act and Rules made thereunder for the manufacturing of I.M.F.L. It is clear that the State also has deployed certain staff belonging to its Excise Department at the petitioner's unit with a view to safeguarding its revenue interest. In terms of S. 14(e) of the Kerala Abkari Act, the State recovers the cost of such tax from the licensee. Though it had originally been levied at 25% of the average of the scale of pay applicable, through Exhibit P3 it was revised, holding that under R. 146 of Part I K.S.R. 25% of the maximum of scale of pay had to be recovered. When the revision of levy had been challenged, this Court through Exhibit P4 judgment held that the licensee was liable to pay leave salary and pension contribution only at 25% of the average scale of pay. This Court has also further directed the respondents to calculate the excess amounts collected and adjust it against the future liability.

(2.) When the petitioner sought the benefit of Exhibit P4 judgment, the fourth respondent through Exhibit P8 order has taken a stand that the judgments in Exhibits P4 and P5 apply only to those parties to the said proceedings and since the petitioner has not been a party, it cannot take advantage of it. Aggrieved thereby, the petitioner has filed the present Writ Petition.

(3.) Heard the learned counsel for the petitioner and the learned Government Pleader for the respondents, apart from perusing the record.