https://www.taxtmi.com/caselaws?id=182208 Where preference under Rule 5(1)(a) of the Kerala Abkari Shops Disposal Rules, 2002 is disputed, the competent authority must independently examine the validity and effect of the abkari cases, the rival entitlement of the parties, and any other objections before invoking Rule 5(15) to alter provisional allotments. Orders cancelling the successful bidders' allotments and restoring the previous licensees' preferential claim were set aside because the Excise Commissioner relied mainly on interim criminal orders without properly addressing the relevant legal and factual questions. The matter was remanded for fresh consideration after hearing both sides. en-us Mon, 09 Mar 2015 00:00:00 +0530 Thu, 05 May 2016 10:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182208 Where preference under Rule 5(1)(a) of the Kerala Abkari Shops Disposal Rules, 2002 is disputed, the competent authority must independently examine the validity and effect of the abkari cases, the rival entitlement of the parties, and any other objections before invoking Rule 5(15) to alter provisional allotments. Orders cancelling the successful bidders' allotments and restoring the previous licensees' preferential claim were set aside because the Excise Commissioner relied mainly on interim criminal orders without properly addressing the relevant legal and factual questions. The matter was remanded for fresh consideration after hearing both sides. Case-Laws VAT and Sales Tax Mon, 09 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182208