TaxTMI 
TaxTMI 
2014 (11) TMI 453
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....IOR GOVT. PLEADER SRI.SHYSON P.MANGUZHA JUDGMENT The petitioner company is the owner of a Hotel run under the name and style as 'Ramada Lake Resort and Spa', Kumbalam. It is stated as 'Five Star Deluxe' category Hotel, as borne by Ext.P18. 2. Admittedly, the said hotel was classified earlier as 'Three Star Hotel' vied Ext.P5. After the said classification, the petitioner....
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....sioner of Excise issued Ext.P17 order dated 27.08.2014 as part of the 'Abkari Policy 2014-2015', to close down all Bar Hotels in Kerala, except those which were having 'Five Star and above' classification. The operative portion of the said order reads as follows: "In the above circumstances, take notice....
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.... 27.8.2014 was to be given effect on the expiry of 15 days from the date of said order. But the fact remains that, Ext.P17 order has not come into force so far. The issue was taken up before the Apex Court, when the proceedings have been finalized observing that the High Court of Kerala has to take a final decision, also with reference to the Abkari Policy of the State, simultaneously granting int....