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TMI Blog2014 (6) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... of IMFL and in both the hotels there were restaurants, the operation of which is leased out to two different individuals. The said persons who had been conducting the restaurant, in the bar hotel, were both registered under the tax authorities and they were assessed to the turn over of cooked food, served in the restaurants. In such circumstance, the assessee's turn over of cooked food estimated by the petitioner is wholly without jurisdiction, is the contention. 2. Normally, this Court would not have considered a challenge against the assessment order directly under Article 226 of the Constitution of India. It is to be noticed that, in another year, ie., 2006-07, the assessee's assessment was completed in a similar fashion, where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e licensee of the IMFL himself should supply the cooked food, this Court cannot accept the contention raised by the learned Government Pleader. 4. In fact, as was noticed above, the very same contentions were raised before this Court, in an earlier proceeding wherein a Division Bench of this Court in a revision filed against the order of the Tribunal said so in paragraphs 9 and 10 as extracted hereunder:- 9. After hearing both sides, we are of the view that we cannot accept the contention of the Revenue. It is seen from the guidelines that what is required is that there should be a well maintained dining room/restaurant serving good clean wholesome food and a clean, hygienic and well equipped kitchen. From this, it cannot be inferred that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions filed by the Revenue, viz., T.R.C Nos. 154, 163 and 167 are dismissed. 5. This Court is bound by the Division Bench judgment. In any event, it is to be noticed that, though the statute prescribes for supply of food along with liquor, there is no mandate that the one and the same person should supply the food and liquor. In any premises wherein the liquor is supplied, it is a necessary mandate that, there should be provision for supply of cooked food also. That alone cannot be considered, as a mandate on the licensee, under the Abkari Act and Rules, to carry on supply of the cooked food by himself. In the present case, it is to be noticed that, the supply of cooked food was carried on in the licensed premises, wherein liquor was also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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