The holders of F.L. 1 licences can purchase liquor for sale from the aforesaid Beverage Corporation to whom F.L. 9 licence is issued.
20/ per proof litre.
The Division Bench while reversing the decision of the Single Judge, and thereby dismissing the writ petitions, came to the companyclusion that the said proviso to Section 18 3 enabled the State Government to realize from the licensees who hod stocks the additional excise duty which had companye into effect from 1 April, 1996.
The appellants chaiienged this imposition by filing writ petitions in the Kerala High Court.
Single Judge of the said Court came to the companyclusion, while allowing the writ petitions, that such a demand companyld number be raised under proviso to Section 18 3 from the F.L. 1 and F.L. 3 licensees.
With effect from 1 April, 1996, Section 18 of the said Act was amended and number the maximum rate of excise duty companyld be Rs.
The State of Kerala went up in appeal.
These stockists and retailers then sell liquor to other dealers or to companysumers while the holders of F.L. 3 licences sell liquor in the bars and restaurants run by them.
200/ per proof litre.
As far as the appellants are companycerned F.L. 1 licence is issued to stoekists and retailers and F.L. 3 licences are issued to bars and restaurants.
It appears that prior to 1st April, 1996 the duty of excise on Indian made foreign liquor was Rs.
Under the provisions of the Abkari Act different types of licences are issued.
Judgment Kiral J. The only question which arises for companysideration in these appeals is whether the appellants who are F.L. 1 and L. 3 licence holders under the Abkari Act of Kerala can be made liable to pay any difference in excise duty due to subsequent increase on the unsold stock of liquor which remained with them at the close of the financial year having purchased the same from the state owned kerala State Beverages Manufacturing and Marketing Corporation Limited on which duty has already been paid by the State Corporation when it was issued out of the bonded warehouse.
