QUEENS HOTEL V. THE EXCISE COMMISSIONER

WP(C)/17386/2020

AI Insights

The case involves two writ petitions, WP(C) No. 15062/2020 and WP(C) No. 17386/2020, which were heard together by the High Court of Kerala. The petitions were filed by K.J. Baby and the Queens Hotel, represented by its partners, against various state excise authorities and other private parties concerning disputes related to excise licenses and partnership issues. The court noted that an Arbitrator had been appointed to resolve these disputes and thus decided to close the writ petitions, leaving the parties to resolve their issues through arbitration.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 726332 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-02-2022
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: M G KARTHIKEYAN; ABDUL PALLIPATH; NIREESH MATHEW; K R AVINASH; P M SHAMEER
• Assessee Lawyers: R KUMAR; SALINI N; ANJANA
• Keywords: Arbitration; Excise License; Partnership dispute; Writ petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SATHISH NINAN WEDNESDAY, THE 9TH DAY OF FEBRUARY 2022 / 20TH MAGHA, 1943 WP(C) NO. 15062 OF 2020 PETITIONER/S: K.J. BABY,AGED 57 YEARS S/O. K.K. JOSEPH, AT PRESENT RESIDING AT NO.3/59, OXFORD STREET, EPPING, NEW SOUTH WHALES, AUSTRALIA- 2121 (FROM KATTOKARAN HOUSE, POOZHIYIL ROAD, WEST HILL, KOZHIKODE, PIN-673 005) REPRESENTED BY HIS POWER OF ATTORNEY HOLDER SMT. SHEELA P., AGED 56, RESIDING 1/206 B, ASHWATHY, WEST HILL P.O., KOZHIKODU, PIN-673 005. BY ADVS. R.SURAJ KUMAR SMT. SALINI N. SMT.ANJANA R.S. RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT OF KERALA, TAXES (EXCISE) DEPARTMENT OF GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 014. 2 THE COMMISSIONER OF EXCISE EXCISE COMMISSIONERATE, VIKAS BHAVAN P.O., NANDAVANAM, THIRUVANANTHAPURAM, PIN-695 033. 3 EXCISE CIRCLE INSPECTOR EXCISE CIRCLE OFFICE, CIVIL STATION KOZHIKODU, PIN-673 020. 4 K.T.JOSEPH,AGED 61 YEARS JOINT MANAGING PARTNER, QUEEENS HOTEL, ANNIE HALL ROAD, CALICUT 673002 RESIDING AT KCW-2/310, KATTIVEETIL, THERESA GARDEN, ELATHUR P.O., CHETTIKULAM, CALICUT, PIN-673 003. WP(C) NOS. 15062 & 17386 OF 2020 2 BY ADVS. SRI.M.G.KARTHIKEYAN ABDUL RAOOF PALLIPATH SRI.NIREESH MATHEW SRI.K.R.AVINASH (KUNNATH) G.P SRI. P.M.SHAMEER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.02.2022, ALONG WITH WP(C).17386/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NOS. 15062 & 17386 OF 2020 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SATHISH NINAN WEDNESDAY, THE 9TH DAY OF FEBRUARY 2022 / 20TH MAGHA, 1943 WP(C) NO. 17386 OF 2020 PETITIONER/S: 1 QUEENS HOTEL,ANNIE HALL ROAD, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, K.T.JOSEPH, AGED 63 YEARS, S/O. K.M.THOMAS (LATE) 2 K.T.JOSEPH,AGED 63 YEARS S/O. K.M.THOMAS (LATE) PARTNER, M/S.QUEENS HOTEL, ANNIE HALL ROAD, KOZHIKODE, 3 K.T.THOMAS,AGED 60 YEARS SC/O. K.M.THOMAS (LATE),PARTNER, M/S.QUEENS HOTEL, ANNIE HALL ROAD, KOZHIKODE, 4 SOLLY JOSEPH,AGED 55 YEARS W/.K.T. JOSEPH, PARTNER, M/S.QUEENS HOTEL, ANNIE HALL ROAD, KOZHIKODE, 5 SUSAMMA REJI,AGED 57 YEARS W/O. REJI ABRAHAM, PARTNER, M/S.QUEENS HOTEL, ANNIE HALL ROAD, KOZHIKODE, BY ADVS. M.G.KARTHIKEYAN SRI.NIREESH MATHEW RESPONDENT/S: 1 THE EXCISE COMMISSIONER COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM-695 033 2 THE DEPUTY COMMISSIONER OF EXCISE, KOZHIKODE,PIN-673 001 3 THE CIRCLE INSPECTOR OF EXCISE, EXCISE CIRCLE OFFICE, KOZHIKODE,PIN-673 001 4 K.T.MATHEW,AGED 63 YEARS S/O. K.M.THOMAS, KATTIVEETTIL HOUSE, PERAVOOR ROAD, IRITTY, KANNUR DISTRICT,PIN-670 703 WP(C) NOS. 15062 & 17386 OF 2020 4 5 K.J.BABY,AGED 57 YEARS S/O. K.K.JOSEPH, RESIDING AT 3/59, OXFORD STREET,EPPING, NEW SOUTH WHALES, AUSTRALIA- 2121,PARTNER, M/S.QUEENS HOTEL, ANNIE HALL ROAD, KOZHIKODE, PRESENTED BY HIS POWER OF ATTORNEY HOLDER SMT.SHEELA P., AGED 56 YEARS, RESIDING AT 1/206- B,ASHWATHI, WEST HILL P.O., KOZHIKODE,PIN-673 005 BY ADVS. GOVERNMENT PLEADER SRI.ABDUL RAOOF PALLIPATH SRI.R.SURAJ KUMAR S.ABHILASH SMT.ANJANA KANNATH SRI.K.R.AVINASH (KUNNATH) SRI.SUNIL J.CHAKKALACKAL SMT.ANJANA R.S. SRI.GEORGE POONTHOTTAM (SR.) SMT. SALINI N. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.02.2022, ALONG WITH WP(C).15062/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NOS. 15062 & 17386 OF 2020 5 JUDGMENT [WP(C) Nos.15062/2020, 17386/2020] Pending the Writ Petitions, an Arbitrator has been appointed as per order dated 04.01.2022 in A.R.No.90/2021, to arbiter upon the disputes between the parties who are partners of a firm. Leaving open the rights of the parties to have all the issues agitated/resolved before the Arbitrator, the Writ Petitions are closed. Sd/- SATHISH NINAN JUDGE sd WP(C) NOS. 15062 & 17386 OF 2020 6 APPENDIX OF WP(C) 17386/2020 PETITIONER EXHIBITS EXHIBIT P1 PHOTOCOPY OF THE DEED OF PARTNERSHIP DATED 30.11.2006 F THE PETITIONER FIRM EXHIBIT P2 PHOTOCOPY OF THE FL-3 LICENSE ISSUED BY THE EXCISE COMMISSIONER EXHIBIT P3 PHOTOCOPY OF THE FL-3 LICENSE RENEWAL CERTIFICATE DATED 29.03.2019 EXHIBIT P4 PHOTOCOPY OF THE APPLICATION DATED 21.11.2016 SUBMITTED TO THE 1ST RESPONDENT EXHIBIT P5 PHOTOCOPY OF THE APPLICATION DATED 16.09.2019 SUBMITTED TO THE 1ST RESPONDENT EXHIBIT P6 PHOTOCOPY OF THE JUDGMENT DATED 22.11.2019 IN WPC NO.30864/2019 PASSED BY THE HON'BLE COURT EXHIBIT P7 PHOTOCOPY OF THE JUDGMENT DATED 25.02.2010 IN WPC NO.456/2020 PASSED BY THE HON'BLE COURT EXHIBIT P8 PHOTOCOPY OF THE ARGUMENT NOTE 13.05.2020 SENT TO THE 1ST RESPONDENT EXHIBIT P9 PHOTOCOPY OF THE APPLICATION DATED ACKNOWLEDGMENT DATED 08.04.2020 EXHIBIT P10 PHOTOCOPY OF THE ORDER REJECTING EXT.P9 APPLICATION ACKNOWLEDGMENT TAKEN FROM THE WEBSITE EXHIBIT P11 PHOTOCOPY OF THE ORDER B.E.X C/6044/2019/X.C 1 DATED 17.08.2020 PASSED BY THE 1ST RESPONDENT EXHIBIT P12 PHOTOCOPY OF THE DECISION SURESH BABU VS STATE OF KERALA AND OTHERS REPORTED IN 20002 KHC 299 EXHIBIT P13 PHOTOCOPY OF THE DECISION, GEORGE JOSEPH VS COMMISSIONER OF EXCISE AND OTHERS REPORTED IN 2015 KHC 873 EXHIBIT P14 PHOTOCOPY OF THE MINUTES OF THE MEETING DATED 12.09.2019 EXHIBIT P15 PHOTOCOPY OF THE LAWYERS NOTICE DATED 29.06.2020 ISSUED ON BEHALF OF THE 4TH RESPONDENT EXHIBIT P16 TRUE COPY OF THE ORDER NO. EXC/1151/2019-X C.7 DATED 22/07/2020 PASSED BY THE EXCISE COMMISSIONER WP(C) NOS. 15062 & 17386 OF 2020 7 RESPONDENT EXHIBITS EXHIBIT R4(A) TRUE COPY OF THE COMPLAINT DATED 17.2.2010 BEFORE THE COMMISSIONER OF EXCISE. EXHIBIT R4(B) TRUE COPY OF THE NOTICE 01.03.2010 ISSUED BY THE EXCISE COMMISSIONER. EXHIBIT R4(C) TRUE COPY OF THE LAWYER NOTICE DATED 19.3.2010. EXHIBIT R4(D) TRUE COPY OF THE NOTICE DATED 21.07.2011 ISSUED BY THE EXCISE CIRCLE INSPECTOR. EXHIBIT R4(E) TRUE COPY OF THE NOTICE DATED 17.7.2012 ISSUED BY THE EXCISE CIRCLE INSPECTOR. WP(C) NOS. 15062 & 17386 OF 2020 8 APPENDIX OF WP(C) 15062/2020 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE RE-CONSTITUTE PARTNERSHIP DEED DATED 30.11.2006. EXHIBIT P1(A) TRUE LEGIBLE COPY OF THE RE-CONSTITUTED PARTNERSHIP DEED. EXHIBIT P2 TRUE COPY OF THE LETTER DATED 15.11.2016. EXHIBIT P3 TRUE COPY OF THE RETIREMENT DEED DATED NIL. EXHIBIT P4 TRUE COPY OF THE LETTER DATED NIL SENT TO THE COMMISSIONER, CALICUT CORPORATION. EXHIBIT P5 TRUE COPY OF THE REQUEST BEFORE KERALA WATER AUTHORITY. EXHIBIT P6 TRUE COPY OF THE LETTER DATED NIL SENT TO THE DESIGNATED OFFICER, FOOD SAFETY AND STANDARDS AUTHORITY OF INDIA, KOZHIKODE DISTRICT. EXHIBIT P7 TRUE COPY OF THE AFFIDAVIT DATED 5.12.2016. EXHIBIT P8 TRUE COPY OF THE REQUEST DATED NIL. EXHIBIT P9 TRUE COPY OF THE DECLARATION DATED 26.11.2016 SUBMITTED BY THE 4TH RESPONDENT. EXHIBIT P10 TRUE COPY OF THE AFFIDAVIT SWORN BY THE 4TH RESPONDENT DATED 21.11.2016. EXHIBIT P11 TRUE COPY OF THE REQUEST DATED 21.11.2016. EXHIBIT P12 TRUE COPY OF THE POWER ATTORNEY DATED NIL. EXHIBIT P13 TRUE COPY OF THE LAWYERS NOTICE DATED 17.9.2019. EXHIBIT P14 TRUE COPY OF THE REPLY NOTICE DATED 25.9.2019. EXHIBIT P15 TRUE COPY OF THE REQUEST 28.7.2019 SENT BY THE WIFE OF THE PETITIONER SMT. REENA BABY. EXHIBIT P16 TRUE COPY OF THE REPLY SENT BY THE EXCISE CIRCLE INSPECTOR KOZHIKODU DATED 7.9.2019. EXHIBIT P17 TRUE COPY OF THE REPRESENTATION DATED 6.11.2019. EXHIBIT P18 TRUE COPY OF THE POSTAL RECEIPT DATED 6.11.2019 ISSUED FROM THE EPPING POST OFFICE AUSTRALIA.. EXHIBIT P19 TRUE COPY OF THE POSTAL RECEIPT DATED 9.7.2019 EVIDENCING THAT THE REPRESENTATION WAS FORWARDED TO OTHER STATUTORY AUTHORITIES. EXHIBIT P20 TRUE COPY OF THE JUDGMENT DATED 22.11.2019 IN WPC NO.30864/2019 ON THE FILE OF THIS HON'BLE COURT. WP(C) NOS. 15062 & 17386 OF 2020 9 EXHIBIT P21 TRUE COPY OF THE NOTICE OF HEARING DATED 11.5.2020. EXHIBIT P22 TRUE COPY OF THE NOTICE DATED 5.6.2020. EXHIBIT P23 TRUE COPY OF THE REPLY DATED 8.6.2020. EXHIBIT P24 TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGEMENT FOR THE PERIOD 2019-2020. EXHIBIT P25 TRUE COPY OF THE SAID DOCUMENT NO.1688/2016 DATED 09/12/2016. RESPONDENT EXHIBITS EXHIBIT R4(a): PHOTOCOPY OF THE JUDGMENT DATED 22/11/2019 IN WPC.NO.30864/2019 PASSED BY THIS HON'BLE COURT. EXHIBIT R4(b): PHOTOCOPY OF THE JUDGMENT DATED 25/02/2020 IN WPC.NO.456/2020 PASSED BY THIS HON'BLE COURT. EXHIBIT R4(c): PHOTOCOPY OF THE DECISION OF THE MEETING DATED 12/09/2019. "