A. DAMODARAN & ANR. versus STATE OF KERALA & ORS.

A. DAMODARAN & ANR. versus STATE OF KERALA & ORS.

Amounts due to the Government from persons permitted to carry on the business of selling liquor pursuant to statutory auction terms, even without executed contracts or issued licences, are recoverable under Section 28 of the Kerala Abkari Act. The appellants became 'grantees' under the Act upon being permitted to start business, acquiring liability, and thus, the statutory recovery proceedings are valid.

Parties
Appellants: A. Damodaran & Anr.; Respondents: State of Kerala & Ors.
Jurisdiction
India
Judgment Date
23 March 1976
Procedural Posture
Civil Appeal / Supreme Court Appellate Decision on Appeal From Kerala High Court Judgment in Writ Appeal No. 126 of 1971
Outcome
Appeal dismissed.
Legal Topics
Recovery of Dues Under Kerala Abkari Act, Status of 'grantee' Without Formal Agreement, Article 299 of the Constitution, Revenue Recovery Proceedings
Excise Law Constitutional Law Recovery of Dues Under Kerala Abkari Act Status of 'grantee' Without Formal Agreement Article 299 of the Constitution Revenue Recovery Proceedings

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Parties

A. Damodaran & Anr.

Appellants

State of Kerala & Ors.

Respondents

Procedural Posture

Civil Appeal / Supreme Court Appellate Decision on Appeal From Kerala High Court Judgment in Writ Appeal No. 126 of 1971

Legal Issues

  1. 1 Whether absence of a formal contract executed under Article 299 of the Constitution bars the Government from recovering sums due under Kerala Abkari Act, 1967, Sections 18A and 28.
  2. 2 Whether appellants were 'grantees' under the Act prior to execution of formal agreements and grant of licences.

Ratio Decidendi

Amounts due to the Government from persons permitted to carry on the business of selling liquor pursuant to statutory auction terms, even without executed contracts or issued licences, are recoverable under Section 28 of the Kerala Abkari Act. The appellants became 'grantees' under the Act upon being permitted to start business, acquiring liability, and thus, the statutory recovery proceedings are valid.

Court Disposition

Appeal dismissed.

Orders

  • The appeal is dismissed.
  • Parties will bear their own costs throughout.