High Court of KeralaSingle JudgePetitions allowed with quashing of the challeng...

Shaji Shekhar v. Excise Commissioner, State of Kerala, and M/S SMV Herbal Remedies Pvt. Ltd. (WP(C) Nos. 5505/2021, 5311/2021, 9107/2021)

Case / Petition Number:WP(C) Nos. 5505/2021, 5311/2021, 9107/2021

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • Gopinath P.
Judgment Date
2024-02-06
Court Decision / Holding
Petitions allowed. WP9107/2021 quashed Ext.P3; WP5311/2021 allowed by setting aside Ext.P10; WP5505/2021 allowed and Ext.P6 (confiscation) quashed.
Final Disposition
Petitions allowed with quashing of the challenged proceedings and related orders as detailed in the judgment.

Parties to the Case

Appellants / Petitioners

  • Shaji Shekhar
  • Chandrasekharan Pillai

Respondents

  • The Excise Commissioner, State of Kerala
  • The Deputy Excise Commissioner
  • The Inspector of Excise, Adoor
  • M/S SMV Herbal Remedies Pvt. Ltd. (Authorized Officer)

Legal Representation & Advocates

Counsels for Petitioners

  • • Manu Ramachandran
  • • M. Kiranlal
  • • R. Rajesh (Varkala)
  • • T. S. Sarath
  • • Sameer M Nair

Counsels for Respondents

  • • Manu V (Sr.GP)

Case Synopsis & Summary

The connected writ petitions challenge the cancellation of a Spirituous Preparations (Ayush) license, confiscation of goods and vehicles, and a Crime and Occurrence Report under the Abkari Act. The 1st petitioner, Shaji Shekhar, held Ext. P1, a retail Ayush license for Arishtams and Asavams, valid from 10-03-2020 to 31-03-2021. During Covid-19, an Excise team intercepted shipments from M/s SMV Herbal Remedies Pvt. Ltd. and alleged that the petitioners were selling preparations intended to substitute for alcohol, leading to Ext. P3 CR No.118/2020, revocation of the license, and confiscation of a motor cycle and a car. The petitioners submit that the only substantive offence is under Section 58A of the Abkari Act, and that possession of Arishtams/Asavams with license does not establish an offence; they urge quashing as an abuse of process and rely on Article 226/Section 482 CrPC jurisdiction. The respondents contend that the information during the pandemic demonstrates intent to substitute for alcohol and that the court should not adjudicate merits at this stage. The court, guided by decisions affirming cautious exercise of extraordinary power, holds that the essential element of 58A is not satisfied as a matter of law in the given facts. Consequently, the petitions are allowed: WP9107 quashed Ext. P3; WP5311 voids Ext. P10; WP5505 quashes Ext. P6. A rare, well-justified exercise of jurisdiction is invoked to prevent abuse of process.

Provisions of Law Cited

Spirituous Preparations (Control) Rules, 1969Abkari Act, 1077 – Section 58AConstitution of India, Article 226Code of Criminal Procedure, Section 482

Legal Doctrines & Maxims

  • Inherent jurisdiction to quash criminal proceedings is an exception and not a rule.
  • Quashing of criminal proceedings is to be exercised with caution, in the rarest of the rare cases.
  • Penal statutes require strict interpretation.
  • Courts may examine overall circumstances and materials, even after a final report, to determine if an offence is made out.

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners argued that the offence under Section 58A requires selling a preparation that is known or believed to substitute for alcohol. They had a valid license to sell Arishtams/Asavams; no quantity beyond permitted limits was shown. Ext. P3's allegations do not establish an offence; a writ petition under Article 226 is maintainable to quash such proceedings; reliance was placed on Supreme Court decisions that quashing can be warranted in exceptional circumstances; the revocation and confiscation are punitive measures unsupported by law given the lack of the essential element of 58A.

Contentions of Respondents

The respondents contended that specific information during Covid-19 indicated sale of Arishtams/Asavams intended as substitutes for alcohol; the final report and statements indicate the petitioners engaged in such activities; the High Court should not re-appraise merits at the 226 stage; quashing is an exceptional remedy; reliance was placed on cases emphasizing caution in quashing criminal proceedings.

Cited Precedents (7)

Case NameCitationTreatmentExplanation
Kaptan Singh v. State of Uttar Pradesh and Others2021 KHC 6371PositiveUsed to support that the inherent jurisdiction to quash is an exception, not a rule.
Dhruvaram Murlidar Sonar v. State of Maharashtra(2019) 18 SCC 191PositiveCited for the proposition that quashing is rare and extraordinary.
State of Haryana and Others v. Ch. Bhajan Lal and Others1992 KHC 600PositiveSupported the rare/exceptional nature of quashing.
Kapil Agarwal and Others v. Sanjay Sharma and Others(2021) 5 SCC 524PositiveCited to show quashing can be entertained even when a final report is filed.
Abhishek v. State of Madhya Pradesh2023 KHC 6809PositiveSupport that quashing can proceed post-final report in appropriate cases.
Mamta Shailesh Chandra v. State of Uttarakhand and Others2024 SCC OnLine SC 136PositiveAdvocates examining facts to determine whether any offence is made out.
Mohammad Wajid v. State of U.P.2023 KHC 6763PositiveStated that the court may examine the facts and materials beyond FIR.

Diagnostic Tool

Beta

Does this judgment govern your specific facts?

Don't risk relying on a distinguishable precedent. Enter your facts or proposition below. We will test it against Shaji Shekhar v. Excise Commissioner, State of Kerala, and M/S SMV Herbal Remedies Pvt. Ltd. (WP(C) Nos. 5505/2021, 5311/2021, 9107/2021) and instantly map out authorities that support, challenge, or govern your position.

Extracted Judgment Text

Exact text extracted from official judgment records.

## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ## **`THE HONOURABLE MR. JUSTICE GOPINATH P.`** ``` TUESDAY, THE 6[TH] DAY OF FEBRUARY 2024 / 17TH MAGHA, 1945 WP(C) NO. 5505 OF 2021 ``` ## **`PETITIONER:`** ## **`SHAJI SHEKHAR`** ``` AGED 45 YEARS, S/O.CHANDRASHEKARAN PILLAI, SHAJI BHAVAN, PARAKOTTAM P.O., MUNDAPALLY MURI, ADOOR, PATHANAMTHITTA DISTRICT - 691 551. ``` ## **`BY ADVS.`** ``` SRI.MANU RAMACHANDRAN SRI.M.KIRANLAL SRI.R.RAJESH (VARKALA) SRI.T.S.SARATH SHRI.SAMEER M NAIR ``` ## **`RESPONDENTS:`** - **`1 THE EXCISE COMMISSIONER, STATE OF KERALA, EXCISE COMMISSIONERATE, VIKAS BHAVAN P.O., NANDAVANAM, THIRUVANANTHAPURAM - 695 033.`** - **`2 THE DEPUTY EXCISE COMMISSIONER OFFICE OF DEPUTY EXCISE COMMISSIONER, PATHANAMTHITTA - 689 645.`** ``` 3THE INSPECTOR OF EXCISE EXCISE RANGE OFFICE, ADOOR - 691 554. ``` ``` 4M/S. SMV HERBAL REMEDIES PVT.LTD. SASTHRI JUNCTION, KUNNIKKODE P.O., KUNNIKKODE, KOLLAM DISTRICT- 691 508. REPRESENTED BY ITS AUTHORIZED OFFICER. ``` ``` BY ADV SRI. MANU V (SR.GP) ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2024, ALONG WITH WP(C).5311/2021, 9107/2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:2:-** # **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE GOPINATH P. ``` ``` TUESDAY, THE 6[TH] DAY OF FEBRUARY 2024 / 17TH MAGHA, 1945 ``` ``` WP(C) NO. 5311 OF 2021 ``` ## **`PETITIONER:`** ``` SHAJI SHEKHAR AGED 45 YEARS, S/O CHANDRASEKHARAN PILLAI, SHAJI BHAVAN, PARAKOTTAM.P.O, MUNDAPALLY MURI, ADOOR, PATHANAMTHITTA DISTRICT-691 551. ``` ## **`BY ADVS.`** ``` SRI.MANU RAMACHANDRAN SRI.M.KIRANLAL SRI.R.RAJESH (VARKALA) SRI.T.S.SARATH SHRI.SAMEER M NAIR ``` ## **`RESPONDENTS:`** |**`1`**|**`THE EXCISE COMMISSIONER`**| |---|---| ||**`STATE OF KERALA, EXCISE COMMISSIONERATE,`**| ||**`VIKAS BHAVAN.P.O, NANDAVANAM,`**| ||**`THIRUVANANTHAPURAM-695 033.`**| |**`2`**|**`THE DEPUTY EXCISE COMMISSIONER,`**| ||**`OFFICE OF DEPUTY EXCISE COMMISSIONER,`**| ||**`PATHANATHITTA-689 645.`**| |**`3`**|**`THE INSPECTOR OF EXCISE,`**| ||**`EXCISE RANGE OFFICE, ADOOR-691 554.`**| |**`4`**|**`M/S SMV HERBAL REMEDIES PVT.LTD,`**| ||**`SASTHRI JUNCTION, KUNNIKKODE.P.O, KUNNIKKODE,`**| ||**`KOLLAM DISTRICT, PIN-691 508,`**| ||**`REPRESENTD BY ITS AUTHORIZED OFFICER.`**| ``` BY ADV SRI. MANU V (SR.GP) ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2024, ALONG WITH WP(C).5505/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:3:-** ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE GOPINATH P. ``` ``` TUESDAY, THE 6[TH] DAY OF FEBRUARY 2024 / 17TH MAGHA, 1945 ``` ``` WP(C) NO. 9107 OF 2021 ``` ## **`PETITIONERS:`** ``` 1SHAJI SHEKHAR AGED 45 YEARS, S/O CHANDRASEKHARAN PILLAI, SHAJI BHAVAN, PARAKOTTAM.P.O, MIUNDAPALLY MURI, ADOOR,PATHANAMTHITTA DISTRICT-691 551. ``` ``` 2CHANDRASEKHARAN PILLAI, AGED 73 YEARS, S/.O KESHAVAN, SHAJI BHAVAN, PARAKOTTAM.P.O, MKUNDAPPALLY MURI, ADOOR, PATHANAMTHITTA DISTRICT, PIN-691 551. ``` ``` BY ADVS. ``` ``` SRI.MANU RAMACHANDRAN SRI.M.KIRANLAL SRI.R.RAJESH (VARKALA) SRI.T.S.SARATH SHRI.SAMEER M NAIR ``` ## **`RESPONDENTS:`** - **`1 THE EXCISE COMMISSIONER STATE OF KERALA, EXCISE COMMISSIONERATE, VIKAS BHAVAN.P.O, NANDAVANAM, THIRUVANANTHAPURAM-695 033.`** - **`2 THE DEPUTY EXCISE COMMISSIONER, OFFICE OF DEPUTY EXCISE COMMISSIONER, PATHANAMTHITTA -689 645.`** - **`3 THE INSPECTOR OF EXCISE, EXCISE RANGE OFFICE, ADOOR-691 554.`** ## **`BY ADV SRI. MANU V (SR.GP)`** ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.02.2024, ALONG WITH WP(C).5505/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:4:-** ## **‘C.R.’** ## **J U D G M E N T** ``` [WP(C) Nos.5505, 5311 and 9107 of 2021] ``` The petitioners are common in all these cases. The issues raised in these writ petitions are intrinsically connected and they can be conveniently disposed of by a common judgment. W.P (C) No.5311/2021 has been filed challenging Ext.P10 canceling a license issued to the 1[st] petitioner under the provisions of the Spirituous Preparations (Control) Rules, 1969. W.P (C) No.5505/2021 has been filed challenging confiscation proceedings initiated against the petitioners. W.P (C) No.9107/2021 has been filed seeking to quash the proceedings in Ext.P3 Crime and Occurrence Report in CR No.118/2020 of Excise Range office, Adoor. 2. It is submitted in the bar that W.P(C) No.9107/2021 can be taken as lead case. Therefore exhibits ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:5:-** and documents referred to in this judgment are as they are marked as in W.P (C) No.9107/2021 unless otherwise specifically mentioned. 3. The brief facts necessary for consideration of issues arising in these writ petitions are that:- The 1[st] petitioner is the holder of Ext.P1 retail license for sale of Spirituous Preparations (Ayush). Exhibit P1 license was issued on 10-03-2020 and was valid upto 31-03-2021. The petitioners were engaged in the sale of Arishtams and Asavams and in respect of which Ext.P1 license had been issued to them. According to the petitioners, the 1[st] petitioner had ordered certain Arishtams and Asavams from M/s. SMV Herbal Remedies Pvt. Ltd, Kunnikkode, a licensed manufacturer of Ayurvedic Medicines. Exhibit P2 is a copy of license of M/s. SMV Herbal Remedies Pvt. Ltd., Kunnikode. On 03-05-2020, while the petitioners were travelling on motor cycle with certain Arishtams and Asavams procured from ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:6:-** M/s. SMV Herbal Remedies Pvt. Ltd., they were apprehended by an Excise team and Ext.P4 mahazer was drawn up. A reading of Ext.P4 mahazer will indicate that upon receiving certain information that the petitioners were engaged in sale of Arishtams and Asavams intending them to be used as a substitute for alcohol or intoxicating drug, the Excise team went to the licensed premises of the 1[st] petitioner. Since the premises were found to be locked and as they were leaving the premises a person who did not wish to be identified, followed the jeep of the Excise officials and informed them that the petitioners were procuring Arishtams and Asavams from a place called Puthenchanda and they were selling the same at a place called Thazhekavu. While the Excise team was proceeding to Puthenchanda they saw two persons (the petitioners herein) approaching from the opposite side on a motor cycle. It is alleged that on seeing the Excise officials the petitioners got jittery and the materials they were carrying on their lap fell on the road and it was noticed that several ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:7:-** small plastic bottles containing some Arishtams and Asavams were inside the packet being carried by the petitioners. It is alleged that on questioning it was revealed that a quantity of Arishtams and Asavams were also stored in a car belonging to the 1[st] petitioner which was parked in a workshop. On the basis of the aforesaid allegations the license granted to the 1[st] petitioner was revoked. The motor cycle and car belonging to the 1[st] petitioner were confiscated and CR No.118/2020 of Excise Range office, Adoor was registered alleging violation of Section 58A of the Abkari Act, 1077. 4. The Learned counsel appearing for the petitioners in these cases would submit that the only substantive offence alleged against the petitioners is that under Section 58A of the Abkari Act. It is submitted that even if the entire allegations against the petitioners in the Crime and Occurrence Report (CR) as well as in the final report are accepted as true, it cannot be said that the petitioners have ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:8:-** committed an offence under Section 58A of the Abkari Act. It is submitted that the crucial element for an offence under Section 58A of the Abkari Act is that there must be sale of any preparation which a person knows or has reason to believe is intended to serve as a substitute for alcohol or intoxicating drug. It is submitted that since the 1[st] petitioner was holder of a valid license for sale of Arishtams and Asavams and since the excise department has no case that any quantity in excess of the permitted quantity has been possessed by the 1[st] petitioner, the offence under Section 58A of the Abkari Act will not be attracted in the facts and circumstances of the case. It is submitted that the proceedings are therefore an abuse of process of law and should be quashed as against the petitioners. 5. Sri. Manu V., the learned Senior Government Pleader appearing for the respondents would vehemently contend that the petitioners have not made out any case for ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:9:-** interference with the proceedings. It is submitted that the excise officials had received specific information that during the Covid-19 pandemic the petitioners were engaged in sale of Arishtams and Asavams clearly intending the same to be used as a substitute for alcohol. It is submitted that the petitioners have therefore clearly committed the offence punishable under Section 58A of the Abkari Act. It is submitted that the contentions now taken before this Court are matters for evidence and it will not be open to this Court to scan the evidence and materials on record to consider whether the offence as alleged has been made out or not. It is submitted that it is for the petitioners to prove their case before the competent criminal court and a writ petition under Article 226 of the Constitution of India is not maintainable to quash the proceedings. It is submitted that a final report has already been filed and there is no challenge to the final report. It is submitted with reference to the judgment of the Supreme Court in **Kaptan Singh v. State of Uttar Pradesh and Others;** 2021 KHC 6371, that ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:10:-** the inherent jurisdiction of this Court to quash criminal proceedings is an exception and not a rule. It is submitted that the said decision holds that the High Court is not required to go into the merits of the allegations and/or enter into the merits of the case as if the High Court is exercising the appellate jurisdiction and/or conducting the trial. It is submitted that the High Court while examining a case seeking quashing of an FIR should be concerned only with the prima facie material collected by the prosecution and at that stage the allegations do not require any proof. It is submitted that the said decision is also authority for the proposition that the High Court cannot appreciate evidence nor can it draw its own inferences from contents of the FIR and the material relied on by the prosecution. It is also submitted that when the investigation has been completed and final report has been filed, the Court is also required to consider the materials collected during the course of the investigation to see whether the offence has been made out. It is submitted with reference to the ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:11:-** judgments of the Supreme Court in **Dhruvaram Murlidar Sonar v. State of Maharashtra;** (2019) 18 SCC 191 and **State of Haryana and Others v. Ch. Bhajan Lal and Others;** 1992 KHC 600, that the Supreme Court came to the conclusion that quashing of proceedings cannot be exercised except in the rarest of the rare cases and the power of this Court to quash criminal proceedings must be exercised sparingly, carefully and with caution, only when such exercise is justified in the light of the law laid down in the aforesaid judgments. It is submitted that the statements of witnesses forming part of the final report indicate that the petitioners were actually engaged in the sale of Arishtams and Asavams clearly intending the same to be used as a substitute for alcohol and thereby they have clearly committed the offence under Section 58A of the Abkari Act. 6. The learned counsel appearing for the petitioners, in reply, would submit that even a petition under Article ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:12:-** 226 of the Constitution of India is maintainable for quashing the proceedings as held by the Supreme Court in **Kapil Agarwal and Others v. Sanjay Sharma and Others;** (2021) 5 SCC 524. It is submitted that the filing of s the final report has no consequence and nothing prevent this Court from quashing the FIR (CR in the case) even after a final report is filed. He places reliance on the judgment of the Supreme Court in **Abhishek v. State of Madhya Pradesh;** 2023 KHC 6809, in support of his contention. It is also submitted that going by the recent judgment of the Supreme Court in **Mamta Shailesh Chandra v. State of Uttarakhand and Others;** 2024 SCC OnLine SC 136 **,** the Court, while exercising jurisdiction in a case, where quashing of criminal proceedings is sought on the ground that no offence is made out, should examine the facts of the case to determine whether any offence has been made out. 7. Having heard the learned counsel for the ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:13:-** petitioners and the learned Senior Government Pleader, I am of the view that the petitioners are entitled to succeed. It is seen from the materials produced that the 1[st] petitioner was holding a license for sale of Arishtams and Asavams. The 2[nd] petitioner is the father of the 1[st] petitioner. According to the petitioners, they were apprehended by the excise team while they were bringing Arishtams and Asavams from a licensed manufacturer to their shop for sale in terms of Ext.P1 license. Section 58A of the Abkari Act reads as follows: ## “ **58A. For sale of certain preparations.** - Whoever sells any preparation which he knows or has reason to believe is intended to serve as a substitute for alcohol or intoxicating drug shall, on conviction before a competent court be punished with imprisonment which may extend to five years, or with fine which may extend to fifty thousand rupees, or with both; Provided that nothing contained in this section shall apply to the sale of any medicinal preparation for bona fide treatment, mitigation or prevention of disease in human beings or animals.” ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:14:-** It is settled law that penal statutes require strict interpretation. In order to make out an offence under Section 58A of the Abkari Act, the necessary ingredient is that the person/accused must be engaged in selling any preparation which he knows or has reason to believe is intended to serve as a substitute for alcohol or intoxicating drug. In the facts of the present case, as narrated above, it is clear that while the petitioners were apprehended, they had in their possession several Arishtams and Asavams, which they were carrying in a bag. The statements of the witnesses forming part of the final report tend to support the case of the petitioners that, while they were bringing Arishtams and Asavams after purchasing the same from a licensed manufacturer in their Car, the Car broke down and the autorikshaw that came for the purposes of carrying the goods to their shop, had refused to carry the same. It is thus that the 1[st] petitioner had gone to his house to get his motor cycle. The statement of the workshop owner also indicates that the petitioners had contacted him stating that ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:15:-** their Car had broken down and it was on his instruction that they had left their Car in his workshop. The fact that there were Arishtams and Asavams in the Car also is no reason to indicate that the offence under Section 58A of the Abkari Act had been committed by the petitioners. As the crucial element for the offence under Section 58A of the Abkari Act is the sale of any preparation knowing that such preparation may be used as a substitute for alcohol or intoxicating drug, that crucial element does not appear to be present even if the entire case of the respondent is accepted. Coming to the contention of the learned Senior Government Pleader that since the final report has already been filed, the petitioners cannot seek to quash the Crime and Occurrence Report, I am of the view that in the light of the law laid down in the judgment of the Supreme Court in **Abishek (Supra)** , the said contention cannot be accepted. It cannot be disputed that if the FIR/CR is quashed then all further proceedings including filing of the final report must be deemed to be not in accordance with the law. It is also ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:16:-** clear from the judgment of the Supreme Court in **Mohammad Wajid v. State of U.P.;** 2023 KHC 6763, that the Court, while considering a petition under Section 482 of the Code of Criminal Procedure or under Article 226 of the Constitution of India seeking to quash criminal proceedings on the ground that no offence is made out, must scan through the facts and determine for itself as to whether the offence alleged is attracted, and when it comes to the conclusion that no offence is made out, even if the entire facts are believed to be true, the proceedings can be quashed. It is also clear from the aforesaid judgment that Court while exercising such jurisdiction need not restrict itself only to the stage of a case but is empowered to take into account the overall circumstances leading to the initiation / registration of the case as well as the materials collected in the course of investigation. In the facts of the present case, I am clear in my mind that even if the entire facts alleged against the petitioners are believed to be true, no offence under Section 58A of the Abkari Act is made out. ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:17:-** Therefore, the continuance of the proceedings against the petitioners will amount to an abuse of process of law. In the light of the above finding, WP(C) No.9107 of 2021 is allowed and all further proceedings pursuant to Ext.P3 will stand quashed. WP(C) No.5311 of 2021 is allowed by setting aside Ext.P10 order cancelling Ext.P1 license granted to the 1[st] petitioner under the provisions of the Spirituous preparations (Control) Rules, 1969. WP(C) No.5505 of 2021 is allowed and the proceedings for confiscation (Ext.P6) will stand quashed. ats **Sd/GOPINATH P. JUDGE** ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:18:-** ## **`APPENDIX OF WP(C) 5505/2021`** ## **`PETITIONER’S EXHIBITS`** ``` EXHIBIT P1TRUE COPY OF THE LICENSE VIDE LICENSE NO.AYUSHSPVII/2020/00980 OF THE PETITIONER. ``` ``` EXHIBIT P2 ``` ``` THE TRUE COPY OF THE SP VI LICENSE OF M/S.SMV HERBAL REMEDIES PVT.LTD. KUNNIKKODE DATED 06/05/2020. ``` - **`EXHIBIT P3 THE TRUE COPY OF THE REPORT IN CR NO.118/2020 OF EXCISE RANGE OFFICE, ADOOR WITH CRIME AND OCCURRENCE REPORT.`** ``` EXHIBIT P4THE TRUE COPY OF THE 1ST MAHASAR DATED 03/05/2020 PREPARED AT 09.00 PM. ``` ``` EXHIBIT P5THE TRUE COPY OF THE 2ND MAHASAR DATED 03/05/2020 PREPARED AT 10.20 PM. ``` - **`EXHIBIT P6 THE TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED BY THE 2ND RESPONDENT VIDE NO.DP31267/20 DATED 26/05/2020.`** ``` EXHIBIT P7THE TRUE COPY OF THE REPLY DATED 02/06/2020 TO THE EXT.P6 NOTICE. ``` - **`EXHIBIT P8 THE TRUE COPY OF THE REPRESENTATION DATED 17/11/2020 PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH RECEIPT.`** ``` EXHIBIT P9THE TRUE COPY OF THE CHEMICAL ANALYSIS REPORT NO.6221/2020 IN CR NO.118/2020 OF ADOOR EXCISE RANGE. ``` ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:19:-** ## **`APPENDIX OF WP(C) 5311/2021`** ``` PETITIONER’S EXHIBITS ``` - **`EXHIBIT P1 THE TRUE COPY OF THE LICENSE VIDE.LICENSE NO.AYUSHSPVII/2020/00980 OF THE PETITIONER`** - **`EXHIBIT P2 THE TRUE COPY OF THE SP VI LICENSE OF M/S SMV HERBAL REMEDIES PVT.LTD., KUNNIKKODE DATED 06.05.2020`** - **`EXHIBIT P3 THE TRUE COPY OF THE REPORT IN CR.NO.118/2020 OF EXCISE RANGE OFFICE,ADOOR WITH CRIME AND OCCURRENCE REPORT`** - **`EXHIBIT P4 THE TRUE COPY OF THE 1ST MAHASAR DATED 03.05.2020 PREPARED AT 09.00 PM`** - **`EXHIBIT P5 THE TRUE COPY OF THE 2ND MAHASAR DATED 03.05.2020 PREPARED AT 10.20 PM`** - **`EXHIBIT P6 THE TRUE COPY OF THE ORDER NO.EXC/3624/2020XC5/K.DIS DATED 15.09.2020 OF THE 1ST RESPONDENT`** - **`EXHIBIT P7 THE TRUE COPY OF THE JUDGMENT DATED 21.12.2020 IN W.P(C)NO.25161/2020`** - **`EXHIBIT P8 THE TRUE COPY OF THE STATEMENT DATED 04.01.2021 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT EXCISE COMMISSIONER`** - **`EXHIBIT P9 THE TRUE COPY OF THE STATEMENTS OF SRI.UDAYAKUMAR`** - **`EXHIBIT P9(A) THE TRUE COPY OF THE STATEMENT OF SRI.DINESH KUMAR`** - **`EXHIBIT P10 THE TRUE COPY OF THE ORDER DATED VIDE NO.EXC/3624/2020-XCS DATED 15.01.2021 REVOKING EXT.P1 LICENSE`** - **`EXHIBIT P11 THE TRUE COPY OF THE CHEMICAL ANALYSIS REPORT NO.6221/2020 IN CR NO.118/2020 OF ADOOR EXCISE RANGE.`** ``` WP(C) Nos.5505, 5311 and 9107 of 2021 ``` ## **-:20:-** ## **`APPENDIX OF WP(C) 9107/2021`** ## **`PETITIONERS’ EXHIBITS`** - **`EXHIBIT P1 THE TRUE COPY OF THE LICENSE VIDE.LICENSE NO.AYUSHSPVII/2020/00980 OF THE PETITIONER`** - **`EXHIBIT P2 THE TRUE COPY OF THE SP VI LICENSE OF M/S SMV HERBAL REMEDIES PVT.LTD, KUNNIKKODE DATED 06.05.2020`** - **`EXHIBIT P3 THE TRUE COPY OF THE REPORT IN CR.NO.118/2020 OF EXCISE RANGE OFFICE,ADOOR WITH CRIME AND OCCURRENCE REPORT`** - **`EXHIBIT P4 THE TRUE COPY OF THE 1ST MAHASAR DATED 03.05.2020 PREPARED AT 09.00PM`** - **`EXHIBIT P5 THE TRUE COPY OF THE 2ND MAHASAR DATED 03.05.2020 PREPARED AT 10.20 PM`** - **`EXHIBIT P6 THE TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED BY THE 2ND RESPONDENT VIDE NO.DP31267/20 DATED 26.05.2020`** - **`EXHIBIT P7 THE TRUE COPY OF THE REPLY DATED 02.06.2020 TO THE EXT.P6 NOTICE`** - **`EXHIBIT P8 THE TRUE COPY OF THE REPRESENTATION DATED 17.11.2020 PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH RECEIPT`** - **`EXHIBIT P9 THE TRUE COPY OF THE CHEMICAL ANALYSIS REPORT NO.6221/2020 IN CR NO.118/2020 OF ADOOR EXCISE RANGE.`** - **`Exhibit P10 THE TRUE COPY OF THE final report IN CR NO.118/2020 OF EXCISE RANGE OFFICE, ADOOR WHICH IS NOW PENDING AS C.C NO.23/2022 ON THE FILES OF JFMC, ADOOR`**