2015 (10) TMI 2492 - HC - VAT and Sales Tax

Suspension- cum- cancellation of licence of all the toddy shops - Petitioner submitted that when the second sample was sent for chemical analysis, the result was in favour of the petitioner is evident from order of the chemical analysis - Held that - In the light of the ratio laid down by this Court in Joshy George v. State of Kerala and Rajappan & another v. State of Kerala 2012 (3) TMI 518 - KERALA HIGH COURT , licence cannot be suspended or cancelled. - Decided in favour of petitioner

Summary

Issues:
Challenge against suspension-cum-cancellation of liquor license based on a crime under Section 57(a) of the Abkari Act.

Analysis:
The petitioner, holding licenses for toddy shops in a specific group, contested the suspension-cum-cancellation of the license due to a crime registered under Section 57(a) of the Abkari Act. The petitioner argued that a subsequent chemical analysis of a second sample favored them, as per Ext.P5 order. Additionally, the petitioner highlighted an order dated 25.03.2014 from the Judicial First Class Magistrate, discharging the petitioner and another accused based on the second sample's result which was not discredited. The trial court concurred that the crime could not be sustained in light of this evidence.

In its decision, the High Court referred to precedents such as Joshy George v. State of Kerala 2011(4) KHC 818 and Rajappan & another v. State of Kerala 2012(2) KHC 657. Citing the principles established in these cases, the High Court allowed the writ petition, setting aside the suspension-cum-cancellation order (Ext.P1). The Court's ruling was based on the application of the legal ratios derived from the aforementioned judgments, emphasizing the importance of the second sample's analysis results in determining the outcome of the case.