Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL & THE HONOURABLE MRS. JUSTICE C.S. SUDHA TUESDAY, THE 20TH DAY OF FEBRUARY 2024 / 1ST PHALGUNA, 1945 WP(C) NO. 22003 OF 2017 PETITIONER/S:
DR. M.L. AJITHKUMAR PLAVILAMALEY PUTHEN BANGLOW,KAZHIVOOR P.O., KANJIRAMKULAM,THIRUVANANTHAPURAM DISTRICT,PIN-695526.
BY ADVS.
SRI.S.P.ARAVINDAKSHAN PILLAY SRI.S.A.ANAND SMT.L.ANNAPOORNA SRI.K.A.BALAN SRI.PETER JOSE CHRISTO SMT.N.SANTHA RESPONDENT/S:
1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM,PIN-695001.
2 EXCISE COMMISSIONER EXCISE HEADQUARTERS,NANDAVANAM, VIKAS BHAVAN P.O.,THIRUVANANTHAPURAM, PIN-695033.
3 DEPUTY COMMISSIONER OF EXCISE EXCISE DIVISION OFFICE,FORT P.O., THIRUVANANTHAPURAM 695023.
4 CIRCLE INSPECTOR OF EXCISE EXCISE CIRCLE OFFICE, NEYYATTINKARA,THIRUVANANTHAPURAM, PIN-695121.
5 DRUGS CONTROLLER ISM OFFICE OF THE DRUGS CONTROLLER,VANCHIYOOR P.O., THIRUVANANTHAPURAMPIN-695035.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 20.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 22003 OF 2017 2 JUDGMENT Petitioner is the proprietor of M/s Medigard Pharmaceuticals Pvt. Ltd. at Thiruvananthapuram and holder of a Degree of Bachelor of Ayurvedic Medicine and Surgery (B.A.MS.) He is a registered medical practitioner in Ayurvedic medice with registration No.6745 as per the certificate Ex.P1 also a licencee for manufacture for sale of Ayurvedic (including Siddha) or Unani Drugs at his Pharmaceuticals from 30.11.2009 and has been granted a licence in Form 25-D under the Drugs and Cosmetics Act, 1940 and the Drugs and Cosmetics Rules, 1945 ie., licence No.58/25D/2009 dated 30.11.2009. An application for renewal of licence in Form 25-D was submitted before the 5th respondent, Drugs Controller along with the original licence and licence showing the remittance of licence fee in time.
2.
Petitioner is also a licencee in Form L2 under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 and the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 for the manufacture of medicinal and toilet
WP(C) NO. 22003 OF 2017 3 preparations containing alcohol, opium, Indian hemp and other narcotic drugs and narcotics purchased at concessional rates of duty or free of duty. The licence was granted by the Assistant Excise Commissioner, (re-designated as Deputy Excise Commissioner) Thiruvananthapuram on 4.7.2001.
However in 2014 an application was submitted to the Circle Inspector of Excise along with the original licence and chalan but forced to take out licence in Form SP VI under the Abkari Act 1 of 1077 and Kerala Spirituous Preparations (Control) Rules, 1969 by remittance of the fee of Rs.6250/- as evident from Ext.P7 and P8. The contention of the petitioner is that he is not legally bound to take a licence in Form SP VI under the Abkari Act 1 of 1077 and the Kerala Spirituous Preparations (Control) Rules, 1969 since he is a licencee in Form L-2.
3.
Learned counsel appearing for the petitioner submitted that the aforementioned prayer was made in the year 2017 by laying challenge to the order Ext.P22 dated 17.5.2017. It is submitted that Ext.P22 order has been passed by the Deputy Excise Commissioner whereby the application of the petitioner for renewal of the licence was rejected. It is
WP(C) NO. 22003 OF 2017 4 submitted that the aforementioned Act has now been repealed in view of 174 of the GST Act and excise duty is being charged.
The cause of action which existed at relevant point of time, no longer exists. In this view of the matter, the writ petition is ordered to be closed.
Sd/ AMIT RAWAL JUDGE Sd/- sab C.S. SUDHA JUDGE
WP(C) NO. 22003 OF 2017 5 APPENDIX OF WP(C) 22003/2017 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE DEGREE CERTIFICATE OF BACHELOR OF AYURVEDIC MEDICINE & SURGERY (B.A.M.S) OBTAINED BY THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE TRAVANCORE-COCHIN COUNCIL OF INDIGENOUS MEDICINE.
EXHIBIT P3 TRUE COPY OF THE LICENSE BEARING NO.58/25D/2009 DATED 30.11.2009 GRANTED BY THE DRUGS CONTROLLER (ISM) AND LICENSING AUTHORITY.
EXHIBIT P4 TRUE COPY OF THE CERTIFICATE OF RENEWAL IN FORM 26- D.
EXHIBIT P5 TRUE COPY OF THE LICENSE NUMBER 20/2001-2002 DATED 04.07.2001.
EXHIBIT P6 TRUE COPY OF THE CHALAN SHOWING THE REMITTANCE OF LICENSE FEE OF RS.63/-.
EXHIBIT P7 TRUE COPY OF THE LICENSE IN FORM S.P.VI UNDER THE ABKARI ACT 1 OF 1077 AND THE KERALA SPIRITUOUS PREPARATIONS (CONTROL) RULES, 1969.
EXHIBIT P8 TRUE COPY OF THE CHALAN SHOWING THE REMITTANCE OF THE FEE OF RS.6250/-.
EXHIBIT P9 TRUE COPY OF THE APPLICATION FOR FRESH LICENSE IN FORM SPVI SUBMITTED BY THE PETITIONER WITHOUT ITS ENCLOSURES.
EXHIBIT P10 TRUE COPY OF THE ORDER NO.XC5-26709/13 DATED 03.03.2014 OF THE 2ND RESPONDENT.
EXHIBIT P11 TRUE COPY OF THE ENGLISH TRANSLATION OF EXT.P10.
EXHIBIT P12 TRUE COPY OF THE REPLY DATED 31.03.2014 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXHIBIT P13 TRUE COPY OF THE ENGLISH TRANSLATION OF EXT.P12.
EXHIBIT P14 TRUE COPY OF THE CIRCULAR NO.XC5-14753/2000 DATED 16.06.2000 OF THE 2ND RESPONDENT.
WP(C) NO. 22003 OF 2017 6 EXHIBIT P15 TRUE COPY OF THE ORDER DATED 02.09.2008 IN W.P.
(C)NO.26479/2008-B OF THIS HON'BLE COURT.
EXHIBIT P16 TRUE COPY OF THE ORDER DATED 13.05.2014 IN W.P.
(C)NO.11615/2014-B OF THIS HON'BLE COURT.
EXHIBIT P17 TRUE COPY OF THE JUDGMENT DATED 2.11.15 IN W.P.
(C)NO.11615/2014 OF THIS HON'BLE COURT.
EXHIBIT P18 TRUE COPY OF THE APPLICATION DATED 29.03.2017 SUBMITTED BY THE PETITIONER THROUGH ONLINE FOR THE RENEWAL OF LICENSE IN FORM L2.
EXHIBIT P19 TRUE COPY OF THE APPLICATION DATED 29.03.2017 SUBMITTED BY THE PETITIONER THROUGH ONLINE FOR THE RENEWAL OF LICENSE IN SPVI. AND SPVII.
EXHIBIT P20 TRUE COPY OF THE APPLICATION DATED 31.03.2017 SUBMITTED BY THE PETITIONER THROUGH ONLINE FOR THE RENEWAL OF LICENSE IN SP VII.
EXHIBIT P21 TRUE COPY OF THE ORDER DATED 12.04.2017 IN W.A.NO.1618/2016 OF THIS HON'BLE COURT.
EXHIBIT P22 TRUE COPY OF THE ORDER NO.T2-8454/2013 DATED 17.05.2017 OF THE 3RD RESPONDENT.
EXHIBIT P23 TRUE COPY OF ENGLISH TRANSLATION OF EXT.P22.
EXHIBIT P24 TRUE COPY OF THE LETTER DO NO.K 11024/03/2013-DCC (AYUSH) DATED 23.12.2016 ADDRESSED TO SRI.P.MARA PANDIYAN, ADDITIONAL CHIEF SECRETARY TO GOVERNMENT.
EXHIBIT P25 TRUE COPY OF THE LETTER DO NO.K 11024/03/2013-DCC (AYUSH) DATED 04.11.2016 ADDRESSED TO SRI.RISHIRAJ SINGH, COMMISSIONER OF EXCISE.