JUDGEMENT
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(1.)Challenge is raised by the petitioners in these Writ Petitions against the amendments to the Kerala Liquor Transit Rules, 1975 (hereinafter referred to as "the Rules"). Rules 3 and 5 of the Rules were amended by Ext.P7 notification dated 3.2.2005. I extract below the amended rule showing particularly the nature of the amendment.
Rule 3: Permit for transit of liquor:
No liquor shall be allowed to be moved from one place in a State to another place in that State through the territory of the State of Kerala except under a permit issued by the Assistant Excise Commissioner of the Division through whose jurisdiction it is proposed to be moved.
Provided that when liquor has to be moved through more than one Excise Division, the permit shall be issued by the Deputy Commissioner of Excise and when liquor has to be moved through more than one Excise Zone by the Excise Commissioner. "Provided further that when liquor has to be moved through the State of Kerala to Mahe the permit shall be issued by the Excise Commissioner".
Rule 5: Grant of Permit:
(1) On receipt of an application, the Assistant Excise Commissioner, the Deputy Commissioner of Excise or the Excise Commissioner as the case may be, shall, if he is satisfied as to the genuineness of the application, issue the permit.
[Provided that the Excise Commissioner may authorise an officer working in the Board of Revenue (Excise) not below the rank of an Assistant Excise Commissioner/Assistant Secretary to issue the permit on behalf of the Commissioner.]
(2) A permit granted under Sub-rule (1) shall be in Form T.P. and shall be in printed forms and in duplicate. Each permit shall bear a consecutive number and must be sealed with the private seal of the officer issuing the permit in addition to his office seal.
[(3) The permit issuing authorities shall collect from the applicant a fee of [Rs. 2,500/-(Rupees two thousand five hundred only)] for each permit in FORM T.P before the permit is issued.]
"Provided that a fee of Rs. 25,000/- (Rupees twenty five thousand only) shall be collected for each permit issued for the transit of liquor through the State of Kerala to Mahe".
(Amended portion is underlined.)
(2.)The purpose which the amendments seek to achieve is narrated in the explanatory note in the following words.
Explanatory Note
(This does not form part of the notification but is intended to indicate its general purport).
It has come to the notice that the import of Indian Made Foreign Liquor to Mahe on the strength of Transit permit issued from the State is very high compared with the adult male population in Mahe. It was understood that even if the whole male members of Mahe consumed 300 ml. of Indian Made Foreign Liquor per day, they require only half of the IMFL imported. It was evident that the Indian Made Foreign Liquor imported to Mahe in excess was smuggled out to Kerala and the Government of Kerala was losing crores of rupees per month by way of Sales Tax and duty. Government have decided to take preventive measures against the practice by imposing fee on transit of to Mahe through Kerala.
The notification is intended to achieve the above object".
(3.)The Kerala Liquor Transit Rules, 1975 was published in the Kerala Gazette on 10.2.1976 and it has remained without any successful challenge against its constitutional validity till now. It is of significance to note that even in these Writ Petitions the validity of Rules 3 and 5 prior to their amendment are not challenged and the only prayer is that the amendment may be struck down as unconstitutional, so that the unamended rules will be restored.
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