https://www.taxtmi.com/caselaws?id=326914 Rule 5(1)(a) of the Kerala Abkari Shops Disposal Rules, 2002 gives an existing toddy shop licencee conditional preference only if no disqualifying Abkari case is pending, and that preference can revive on later exoneration. Where criminal proceedings were followed by discharge, the incumbent licencee may still claim preference even after the grant process has advanced. A provisional allottee's selection remains contingent until the incumbent's claim is finally resolved, and payment of licence fee or lapse of time does not create an indefeasible vested right to confirmation. The stated effect is that statutory preference survives valid exoneration and overrides the provisional allottee's claim. en-us Fri, 29 Jan 2016 00:00:00 +0530 Thu, 28 Apr 2016 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326914 Rule 5(1)(a) of the Kerala Abkari Shops Disposal Rules, 2002 gives an existing toddy shop licencee conditional preference only if no disqualifying Abkari case is pending, and that preference can revive on later exoneration. Where criminal proceedings were followed by discharge, the incumbent licencee may still claim preference even after the grant process has advanced. A provisional allottee's selection remains contingent until the incumbent's claim is finally resolved, and payment of licence fee or lapse of time does not create an indefeasible vested right to confirmation. The stated effect is that statutory preference survives valid exoneration and overrides the provisional allottee's claim. Case-Laws Central Excise Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326914