MODERN HOTEL Vs. COMMISSIONER OF EXCISE

JUDGEMENT

(1.) The appellant is a partnership firm and is aggrieved by dismissal of its Writ Appeal No.1055 of 2002 by an order dated 09th January 2008 wherein the Division Bench has chosen to place complete reliance on an earlier Division Bench judgment dated 24th June 2005 in W.A.No.1151 of 2005 (M/s. Hotel Highway & Anr. v. N.K. Subhin & Ors.).

(2.) The issue falling for consideration is mainly one of law relating to scope and interpretation of a proviso to Rule 13A(5) of the Foreign Liquor Rules as in force at the relevant time in the State of Kerala. Subsequently it appears that Rule 13A, dealing with grant of different kinds of excise licence, along with proviso has been renumbered as Rule 13B w.e.f. 1.4.2003. The relevant proviso needs to be noticed :

(3.) The facts of the case need not detain us for long except noting that the appellant firm was having a FL-3 licence to run a bar attached to a hotel at Kundara in Kollam District. The partnership firm was re-constituted on 01.10.1995 and one Shri J. Sasikumar was admitted as one of the partners.