https://www.taxtmi.com/caselaws?id=181986 Before confirming a provisional allotment of toddy shops under Rule 5(15) of the Kerala Abkari Shops Disposal Rules, 2002, the Excise Commissioner must issue notice and hear competing claimants where a preferential right is asserted under Rule 5(1)(a). A sale at the auction stage does not become final against the Government until such confirmation, so rival objections and entitlement to preference must be examined at that stage. The petitioners' claim was therefore preserved for consideration, and confirmation could follow only after a hearing and decision on preferential entitlement. en-us Wed, 02 Apr 2014 00:00:00 +0530 Fri, 29 Apr 2016 10:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181986 Before confirming a provisional allotment of toddy shops under Rule 5(15) of the Kerala Abkari Shops Disposal Rules, 2002, the Excise Commissioner must issue notice and hear competing claimants where a preferential right is asserted under Rule 5(1)(a). A sale at the auction stage does not become final against the Government until such confirmation, so rival objections and entitlement to preference must be examined at that stage. The petitioners' claim was therefore preserved for consideration, and confirmation could follow only after a hearing and decision on preferential entitlement. Case-Laws VAT and Sales Tax Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181986