WP(C) Nos.7651/2020, 9064/2020, 10379/2020 and 17446/2021

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN MONDAY, THE 6[TH] DAY OF DECEMBER 2021 / 15TH AGRAHAYANA, 1943** ## **WP(C) NO.7651 OF 2020** ## **- PETITIONER :** R.RESHMI, AGED 42 YEARS W/O.ANANDAN THAMBI, VRIDNDAVANAM, THAZHATHU KULAKKADA POST, KULAKKADA, KOLLAM DISTRICT. BY ADV G.HARIKUMAR (GOPINATHAN NAIR) ## **- RESPONDENTS :** |1|KOTTARAKKARA MUNICIPALITY| |---|---| ||KOTTARAKKARA P.O, KOLLAM - 691 506| ||REPRESENTED BY ITS SECRETARY.| |2|THE SECRETARY,| ||THE KOTTARAKKARA MUNICIPALITY, KOTTARAKKARA P.O,| ||KOLLAM - 691 506.| |3|THE EXCISE COMMISSIONER,| ||KERALA STATE EXCISE DEPARTMENT,| ||GOVERNMENT OF KERALA, EXCISE HEAD QUARTERS,| ||NANDAVANAM, VIKAS BHAVAN P.O,| ||THIRUVANANTHAPURAM - 695 033.| |4|THE KERALA STATE BEVERAGES CORPORATION LTD,| ||HEAD OFFICE, BEVCO TOWER, VIKASBHAVAN P.O,| ||THIRUVANANTHAPURAM - 695 033| ||REPRESENTED BY ITS MANAGING DIRECTOR.| |5|THE MANAGER,| ||THE KERALA STATE BEVERAGES CORPORATION LTD OUTLET| ||SHOP, PULAMON JUNCTION, KOTTARAKKARA - 691 531.| |6|STATE OF KERALA,| ||REPRESENTED BY ITS SECRETARY, TAXES (A) DEPARTMENT,| ||GOVERNMENT SECRETARIAT,| ||THIRUVANANTHAPURAM - 695 001.| |7|DEPUTY COMMISSIONER OF EXCISE,| ||EXCISE DIVISION OFFICE, EXCISE COMPLEX 1ST FLOOR,| ||A BLOCK CHINNAKKADA, KOLLAM - 691 001.| WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 2 :- 8 THE EXCISE CIRCLE INSPECTOR, KOTTARAKKARA EXCISE OFFICE, PULAMON, KOTTARAKKARA, KOLLAM - 691 506. 9 THE DISTRICT COLLECTOR, KOLLAM, CIVIL STATION, CIVIL STATION ROAD, KAANKATHU MUKKU, KOLLAM - 691 013. BY ADVS. SRI.M.K.CHANDRA MOHAN DAS, SC, KOLLAM MPT SRI.NAVEEN.T., SC, KERALA STATE BEV.CO. SRI.APPU P.S., GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.11.2021, ALONG WITH WP(C).9064/2020, 10379/2020 AND 17446/2021, THE COURT ON 6.12.2021 DELIVERED THE FOLLOWING: WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 3 :- ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN MONDAY, THE 6[TH] DAY OF DECEMBER 2021/15TH AGRAHAYANA, 1943 WP(C) NO.9064 OF 2020** ## **- PETITIONER :** THULASEEDHARAN NAIR, AGED 59 YEARS S/O.CHELLAPPAN PILLAI, AISWARYA BHAVAN, RAINBOW NAGAR - 131, PULAMON P.O., KOTTARAKKARA, KOLLAM - 691 531. BY ADVS. E.K.NANDAKUMAR (SR.) SRI.NAVOD PRASANNAN PATTALI SRI.K.V.KRISHNAKUMAR ## **- RESPONDENTS :** 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES (A) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 2 DISTRICT COLLECTOR, CIVIL STATION, CIVIL STATION ROAD, KAANKATHU MUKKU, KOLLAM - 691 013. 3 THE EXCISE COMMISSIONER, KERALA STATE EXCISE DEPARTMENT, GOVERNMENT OF KERALA, EXCISE HEAD QUARTERS, NANDAVANAM, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM - 695 033. 4 DEPUTY COMMISSIONER OF EXCISE, EXCISE DIVISION OFFICE, EXCISE COMPLEX 1ST FLOOR, A BLOCK, CHINNAKKADA, KOLLAM - 691 001. 5 EXCISE CIRCLE INSPECTOR, KOTTARAKKARA EXCISE OFFICE, PULAMON, KOTTARAKKARA - 691 506. WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 4 :- 6 THE KERALA STATE BEVERAGES CORPORATION LTD, HEAD OFFICE, BEVCO TOWER, VIKASBHAVAN P.O., THIRUVANANTHAPURAM - 695 033, REPRESENTED BY ITS MANAGING DIRECTOR. 7 MANAGER, BEVCO F1.09 SHOP, PULAMON JUNCTION, KOTTARAKARA- 691 531, KOLLAM. 8 KOTTARAKKARA MUNICIPALITY, KOTTARAKKARA P.O.,KOLLAM – 691 506, REPRESENTED BY ITS SECRETARY. 9 SECRETARY, THE KOTTARAKKARA MUNICIPALITY, KOTTARAKKARA P.O., KOLLAM - 691 506. BY ADVS. SRI.NAVEEN.T., SC, KERALA STATE BEV.CO. SRI.M.K.CHANDRAMOHAN DAS, SC, KOTTARAKKARA MUNICIPALITY SRI.APPU P.S., GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 8.11.2021, ALONG WITH WP(C).7651/2020, 10379/2020 AND 17446/2021, THE COURT ON 6.12.2021 DELIVERED THE FOLLOWING: WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 5 :- ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN** **MONDAY, THE 6[TH] DAY OF DECEMBER 2021/15TH AGRAHAYANA, 1943** ## **WP(C) NO.10379 OF 2020** ## - PETITIONER : R.RESHMI, AGED 42 YEARS W/O.ANANDAN THAMBI, VRINDAVANAM, THAZHATHU KULAKKADA POST, KULAKKADA, KOLLAM DISTRICT. BY ADV HARI KUMAR G NAIR ## - RESPONDENTS : 1 KOTTARAKKARA MUNICIPALITY, KOTTARAKKARA.P.O., KOLLAM-691 506, REPRESENTED BY ITS CHAIRPERSON. 2 THE SECRETARY, THE KOTTARAKKARA MUNICIPALITY, KOTTARAKKARA.P.O., KOLLAM-691 506. 3 AISHA POTTY.P. (REMOVED FROM PARTY ARRAY), MEMBER OF LEGISLATIVE ASSEMBLY (MLA), SREE SANKARAM, PADINJATTINKARA, KOTTARAKARA-691 506. (R3 IS REMOVED FROM THE PARTY ARRAY AS PER ORDER DATED 06/09/2021 IN WP(C) 10379/2020) 4 THE KERALA STATE BEVERAGES CORPORATION LTD., HEAD OFFICE, BEVCO TOWER, VIKASBHAVAN.P.O., THIRUVANANTHAPURAM-695 033, REPRESENTED BY ITS MANAGING DIRECTOR. 5 THE MANAGER, THE KERALA STATE BEVERAGES CORPORATION LTD OUTLET SHOP, PULAMON JUNCTION, KOTTARAKKARA-691 531. BY ADVS. SRI.M.K.CHANDRAMOHAN DAS, SC, KOTTARAKKARA MUNICIPALITY WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 6 :- SRI.K.GOPALAKRISHNA KURUP (SR.) SRI.NAVEEN.T., SC, KERALA STATE BEV.CO. SRI.ASHRUTH NASER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.12.2021, ALONG WITH WP(C).7651/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 7 :- ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN** **MONDAY, THE 6[TH] DAY OF DECEMBER 2021 / 15TH AGRAHAYANA, 1943** ## **WP(C) NO.17446 OF 2021** ## - PETITIONER : SRI.RAMESH RAMACHANDRAN, AGED 43 YEARS S/O.K.RAMACHANDRAN, INDIRA BHAVAN, NEELESHWARAM P.O. CHALU KONAM, NEDUVATHOOR, KOTTARAKKARA TALUK, KOLLAM - 691 506. BY ADVS. S.SREEKUMAR (SR.) P.MARTIN JOSE P.PRIJITH THOMAS P.KURUVILLA R.GITHESH AJAY BEN JOSE MANJUNATH MENON SACHIN JACOB AMBAT HARIKRISHNAN S. ANNA LINDA V.J ## - RESPONDENTS : 1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO THE GOVERNMENT, EXCISE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE EXCISE COMMISSIONER, KERALA STATE EXCISE DEPARTMENT, GOVERNMENT OF KERALA, EXCISE HEAD QUARTERS, NANDAVANAM, VIKAS BHAVAN P.O. THIRUVANANTHAPURAM - 695 033. 3 THE SECRETARY, KOTTARAKKARA MUNICIPALITY, KOTTARAKKARA P.O., KOLLAM - 691 506. 4 THE KERALA STATE BEVERAGES CORPORATION LIMITED, HEAD OFFICE, BEVCO TOWER, VIKAS BHAVAN P.O. THIRUVANANTHAPURAM - 695 033, REPRESENTER BY ITS MANAGING DIRECTOR. WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 8 :- BY ADV SRI.M.K.CHANDRAMOHAN DAS, SC, KOTTARAKKARA MUNICIPALITY SRI.T.NAVEEN, SC, KERALA STATE BEVERAGES CO. SRI.APPU P.S., GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.11.2021, ALONG WITH WP(C).7651/2020, 9064/2020 AND 10379/2020, THE COURT ON 06.12.2021 DELIVERED THE FOLLOWING: WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 9 :- ## **JUDGMENT** ## **[WP(C) Nos.7651/2020, 9064/2020, 10379/2020 and 17446/2021] Dated this the 6th day of December, 2021** These writ petitions are with regard to the location of an FL-1 outlet belonging to the Kerala State Beverages Corporation Ltd. (for short, 'KSBC') in a building adjacent to the private bus stand, Kottarakkara. The contention of the petitioners in these writ petitions is that the outlet is located between the KSRTC bus stand, Kottarakkara and the Pulamon Private bus stand. It is contended that the site of the outlet is highly objectionable in view of the fact that the locality has two bus stands in close vicinity to each other as well as several tuition centres and coaching institutions. It is submitted that the passengers and commuters which include women, children and students have to use the passage in front of the building where the FL-1 shop is situated. It is stated that there are long queues spilling over to the passage used by the passengers and commuters and their access is completely blocked due to the queues emanating from the FL-1 shop. It is submitted that several representations had been submitted by the petitioners and reports generated which would show that the apprehensions of the petitioners are well founded. It is submitted that several cases involving unauthorised consumption of liquor in public premises WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 10 :- have been booked in the vicinity of the shop in question which would show the extent of the nuisance suffered by the general public. 2. The learned counsel for the petitioner in W.P.(C) Nos.7651/2020 and 10379/2020 would submit that it is completely disregarding the reports, requests and orders of the Panchayat that the impugned order has been rendered rejecting the request of the petitioner. The learned counsel places reliance on the decisions of a Division Bench of this Court in **Bosco Antony** v. **State of Kerala and others** [2007 (4) KHC 116], **Pradeep M. and others** v. **Sub Inspector of Police and others** [2019 (1) KHC 156] and that of a Single Judge in **M/s.Onset Developers, Palakkad** v. **Secretary, Akathethara Grama Panchayat, Palakkad and another** [2015 (1) KHC 497]. 3. Detailed counter affidavits have been placed on record. 4. The Kottarakkara Municipality has placed statements on record in all the writ petitions. It is stated that on the basis of judgment dated 29.11.2019, the issue had been considered by the Municipality and a decision was taken on 1.2.2020 informing the KSBC that the shop is liable to be shifted from the present location. However, pending further action, an application for renewal had been submitted which was initially rejected on the ground that WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 **==> picture [51 x 8] intentionally omitted <==** there was no consent from the Deputy Excise Commissioner. It is submitted that thereafter, the consent was obtained and produced by the KSBC and the licence was renewed by the Municipality. It is stated that consent from the Municipality is not necessary for establishing beverages outlet, but, D & O licence is required for selling foreign liquor. It is submitted that since the application was proper in all respects, the Municipality had no other option, but to renew the licence. 5. A statement has also been placed on record by the 7[th] respondent in W.P.(C) No.7651/2020. 6. A counter affidavit is filed on behalf of respondents 4 and 5 in W.P.(C) No.10379/2020. It is stated therein that the FL-1 shop is functioning in the present premises with all due licenses and consents and that the issue had been duly considered in the Public Interest Litigation filed by the petitioner and another person as W.P.(C) No.6475/2019. Ext.R4(b) report of the District Collector dated 10.6.2019 had been duly considered and Ext.R4(c) judgment had been rendered permitting the petitioners therein to approach regulatory authorities to seek cancellation of the licence or of the permits. It is submitted that though the petitioner submitted a representation before the Excise Commissioner, the issue was duly considered and Ext.R4(d) proceedings were issued on 6.3.2020. It WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 12 :- is further submitted that against Ext.P2 order passed by the Secretary of the Municipality, an appeal has been preferred before the Municipal Council and no decision had been taken thereon. Pursuant to the application submitted by the KSBC, the D & O licence had been duly renewed as well. It is contended that the findings in Ext.P2 are not binding in nature and that the said findings of the Secretary of the Municipality cannot bind the licensing authority and that the petitioner's contentions have been considered in full and a speaking order was passed. 7. I have considered the contentions advanced. It is clear that there are wide spread complaints with regard to the functioning of a beverages outlet in a busy place between the KSRTC bus stand and the private bus stand. The learned counsel for the petitioners would submit that several cases involving illegal consumption of liquor in public premises have been registered and are specifically due to the functioning of the outlet in the premises. The contentions raised by the petitioners appear to have been accepted by the Municipality in Ext.P2 proceedings. Though it is true that the D & O licence has thereafter been renewed, I am of the opinion that the complaints raised by the public and a decision taken by the local authority cannot be completely ignored by the regulatory authorities as well. I am, WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 13 :- therefore, of the opinion that the contention raised by the petitioners that the respondents ought to consider the request made by the petitioners for shifting of the outlet from the present premises to a more convenient location is liable to be considered in its proper perspective, taking note of Ext.P2 as well. In the above view of the matter, the impugned decision of the Deputy Commissioner of Excise is set aside. There will be a direction to the Deputy Commissioner of Excise to consider the request made by the petitioners for shifting of the FL-1 shop to more convenient premises, taking note of Ext.P2 decision of the Municipality as well. Appropriate orders shall be passed after hearing the parties and after considering the rival contentions, within a period of three months from the date of receipt of a copy of this judgment. These writ petitions are ordered accordingly. **Sd/ANU SIVARAMAN JUDGE** Jvt/1.12.2021 (Contd........) WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 **==> picture [51 x 8] intentionally omitted <==** The words “Deputy Commissioner of Excise” mentioned in the last paragraph of the judgment dated 06/12/2021 in WP(C) 7651/2020 stand corrected as “Excise Commissioner” as per order dated 22/12/2021 in IA No.1/21 in WP(C) 7651/2020. **Sd/Joint Registrar** WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 15 :- ## **APPENDIX OF WP(C) 7651/2020** PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF REPORT SUBMITTED BY THE DISTRICT COLLECTOR, KOLLAM DATED 10-06-2019 EXHIBIT P2 TRUE COPY OF ORIGINAL DATED 30-07-2019 IN WRIT PETITION (CIVIL) NO. 6475/2019 OF THIS HON'BLE COURT. EXHIBIT P3 TRUE COPY OF REPRESENTATION /PETITION SUBMITTED BY THE PETITIONER TO 2ND RESPONDENT DATED 16-102019 EXHIBIT P4 TRUE COPY OF REPRESENTATION/PETITION SUBMITTED BY THE PETITIONER TO 3RD RESPONDENT DATED 16-102019 EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 29-11-2019 IN WRIT PETITION (CIVIL) NO. 31716/2019 OF THIS HON'BLE COURT. EXHIBIT P6 TRUE COPY OF ORDER DATED 11-02-2020 ISSUED BY THE SECRETARY, KOTTARAKKARA MUNICIPALITY EXHIBIT P7 TRUE COPY OF ORDER NO. EXC/987/2019/XCI DATED 06-03-2020 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P8 TRUE COPY OF ORDER DATED 06.07.2020 ISSUED BY THE DISTRICT DISASTER MANAGEMENT AUTHORITY, KOLLAM. WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 16 :- ## **APPENDIX OF WP(C) 9064/2020** ## PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORDER DATED 11/02/2020 ISSUED BY THE 9TH RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ORDER NO.EXC/987/2019/XC1 DATED 06/03/2020 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ORDER NO.DCKLM/1827/2020-DM2 DATED 06/07/2020 ISUED BY THE 2ND RESPONDENT. ## RESPONDENT EXHIBITS EXHIBIT R6(a) TRUE COPY OF THE ORDER DATED 13-07-2020 ISSUED BY THE CHAIRMAN, DISTRICT DISASTER MANAGEMENT AUTHORITY, KOLLAM. EXHIBIT R6(b) TRUE COPY OF THE ORDER DATED 29-07-2020 ISSUED BY THE CHAIRMAN, DISTRICT DISASTER MANAGEMENT AUTHORITY, KOLLAM. WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 17 :- ## **APPENDIX OF WP(C) 10379/2020** PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF JUDGMENT DATED 29.11.2019 IN WRIT PETITION (CIVIL) NO.31716/2019 PASSED BY THIS HON'BLE COURT. EXHIBIT P2 TRUE COPY OF ORDER DATED 11.2.2020 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF D&O LICENSE DATED 7.5.2020 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4 NIL EXHIBIT P4(a) TRUE COPY OF NEWSPAPER REPORT IN KERALA KAUMUDI DAILY DATED 23.4.2020. EXHIBIT P4(b) TRUE COPY OF NEWSPAPER REPORT IN KERALA KAUMUDI DAILY DATED 23.4.2020. EXHIBIT P4(c) TRUE COPY OF NEWSPAPER REPORT IN MATRUBHUMI DAILY DATED 13.5.2020. EXHIBIT P4(d) TRUE COPY OF NEWSPAPER REPORT IN MALAYALA MANORAMA DAILY DATED 13.5.2020. EXHIBIT P4(e) TRUE COPY OF NEWSPAPER REPORT IN MANGALAM DAILY DATED 6.5.2020. EXHIBIT P4(f) TRUE COPY OF NEWSPAPER REPORT IN MALAYALA MANORAMA DAILY DATED 21.5.2020. EXHIBIT P4(g) TRUE COPY OF NEWSPAPER REPORT IN KERALA MALAYALA MANORAMA DAILY DATED 24.5.2020. EXHIBIT P4(h) TRUE COPY OF REPORT IN METRO VARTHA ONLINE DATED NIL. EXHIBIT P5 A PHOTOCOPY OF THE LETTER ISSUED BY THE 2ND RESPONDENT AS PER RIGHT TO INFORMATION ACT TO THE PETITIONER DATED 29/01/2020. WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 18 :- RESPONDENTS' EXHIBITS EXT.R4(a) : TRUE COPY OF THE PROCEEDINGS DATED 17-1-2019 ISSUED BY THE DEPUTY EXCISE COMMISSIONER, KOLLAM. EXT.R4(b) : TRUE COPY OF THE REPORT OF THE DISTRICT COLLECTOR, KOLLAM DATED 10-6-2019 FILED IN WP(C)No.6475/2019. EXT.R4(c) : TRUE COPY OF THE JUDGMENT DT.30-07-2019 IN WP(C)No.6475/2019 OF THIS HON'BLE COURT. EXT.R4(d) : TRUE COPY OF THE PROCEEDINGS DATED 06-03-2020 ISSUED BY THE EXCISE COMMISSIONER. EXT.R4(e) : TRUE COPY OF THE RELEVANT PAGES OF THE MINUTES OF THE MUNICIPAL COUNCIL MEETING HELD ON 21-4-2020. EXT.R4(f) : TRUE COPY OF THE REPRESENTATION DATED 16-10-2019 SUBMITTED BY THE PETITIONER BEFORE THE MUNICIPALITY. WP(C) Nos.7651, 9064 & 10379 OF 2020 and 17446 of 2021 -: 19 :- ## **APPENDIX OF WP(C) 17446/2021** PETITIONER EXHIBITS Exhibit P1 PRINTOUTS OF THE PHOTOGRAPHS SHOWING THE BUILDING IN WHICH THE BEVCO OUTLET FL I SHOP NO. 2022 IS FUNCTIONING THE CROWDED PASSED IN FRONT OF THE SAID BUILDING USED BY THE PASSENGERS AND COMMUTERS TO COMMUTE BETWEEN PULAMON PRIVATE BUS STAND, KOTTARAKKARA AND THE K.S.R.T.C. BUS STAND KOTTARAKKARA, AND THE CROWDED BUS STANDS. Exhibit P2 PRINTOUT OF THE PHOTOGRAPHS SHOWING THE COACHING INSTITUTION IN THE BUILDING. Exhibit P3 TRUE COPY OF LETTER NO. EDOKLM/.1074/2021-Q4 DATED 23/07/2021 ISSUED BY THE DEPUTY EXCISE COMMISSIONER TO THE 2ND RESPONDENT AND THE RELEVANT PERFORMA. Exhibit P4 TRUE COPY OF JUDGMENT DATED 29/11/2019 IN WPC NO. 31716 OF 2019. Exhibit P5 TRUE COPY OF ORDER DATED 11/02/2020 ISSUED BY THE 3RD RESPONDENT PURSUANT TO EXHIBIT P4 JUDGMENT. Exhibit P6 TRUE COPY OF ORDER DATED 06/03/2021 ISSUED BY THE 2ND RESONANT.