TaxTMI 
TaxTMI 
2019 (12) TMI 851
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....mmissioner (Excise), Karikal vide letter dated 07.03.2017, and requested Respondent No. 3 to conduct an inspection to assess the suitability of the site at Karaikal. 4. Respondent No. 1, a resident of Karaikal, submitted an objection dated 02.06.2017 before the Sub - Collector (Excise), Collectorate, Karaikal to oppose the shifting of the liquor shop to Karaikal. Respondent No. 1 inter alia submitted that pursuant to the Judgement dated 15.12.2016 passed in State of Tamil Nadu v. Balu (2017) 2 SCC 281 : AIR 2017 SC 262 : 2017 (1) SCJ 586, various liquor shops had been shifted from other regions to the residential areas in Karaikal. The Court had directed that no shop for the sale of liquor could be situated within a distance of 500 meters of the outer edge of the National or State Highways or of a service lane along the Highway. It was submitted that shifting of the shop was contrary to public interest of the residents of Karaikal. For about 35 houses in Nedunkadu circle, Karaikal, there were 35 liquor shops already operational. It was further submitted that the Madras High Court vide Order dated 07.03.2003 in K. Murali v. Commissioner (Excise)cumSecretary in W.P. (Civil) ....
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....to the following two additional conditions: (i) there will be one entrance and exit only; and (ii) the boundary of the proposed site should be protected properly. 11. Respondent No. 3 - the Deputy Commissioner, Excise, Karaikal vide Order dated 15.06.2018 granted permission to the Appellant to commence his business of wholesale vending of IMFL at Karaikal. 12. Respondent No. 1 filed a 3rd W. P. (Civil) 15661/2018 before the Madras High Court to quash the Order dated 15.06.2018, and restrain Respondent Nos. 2 to 4 Excise Authorities from shifting liquor shops from Mahe to Karaikal, on the grounds similar to those raised in the 2nd W.P. (Civil) No. 11767/2018. The High Court vide Order dated 05.07.2018 granted interim stay of the Order dated 15.06.2018 passed by Respondent No. 3. 13. The Excise Authorities supported the case of the Appellant - License holder in W.P (Civil) Nos. 11767/2018 and 15661/2018. 14. A division bench of the Madras High Court vide Impugned Judgement and Order dated 14.02.2019 allowed W.P. (Civil) Nos. 11767/2018 and 15661/2018, and quashed the Orders dated 27.03.2018 and 15.06.2018 passed by Respondent No. 3. The permission gra....
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.... that no liquor or intoxicating drug will be sold without a license issued by the Licensing Authority i.e. the Deputy Commissioner or Excise Commissioner. 17.4. Section 70 of the Excise Act empowers the Government to frame rules for carrying out the functions of the Act. The Government has enacted the Puducherry Excise Rules, 1970 in exercise of the powers under Section 70. Rule 1(2) extends the applicability of the Excise Rules to the whole of the Union Territory of Pondicherry. i) Rule 22A (a) of the Excise Rules defines 'region' as any of the 4 regions of the Union Territory viz, Pondicherry, Karaikal, Mahe and Yanam. "CHAPTER-IIA Control of inter State Transport of Liquor 22. A. Definitions - In this Chapter, unless there is anything repugnant in the subject or context- (a) "Region" means any of the regions known as Pondicherry, Karaikal, Mahe and Yanam in the Union territory of Pondicherry." ii) Rule 113 of the Excise Rules provides for the grant of an F.L.1 license for wholesale vending of liquor. "CHAPTER - VI Sale of Indian or Foreign liquors 113. Licences. - Licences for the sale of Indian liquor or fo....
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....rescribed herein. Rule 189 of the Excise Rules describes "shop" as the licensed premises from where liquor is sold. Rule 191 (2) provides that the applicant of a license shall select a site, and intimate the licensing authority, who may, after making such enquiry as he thinks fit, approve the site selected. Rule 191 (4) provides that the Licensee shall sell the liquor only from the approved shop. 19. The Appellant is the holder of an F.L. - 1 License issued by the Licensing Authority viz. the Deputy Commissioner, Excise, Mahe for carrying out vending of IMFL. An F.L.1 Licensee is permitted to sell liquor only to other Licensees, and not in retail. 19.1. The Petitioner was carrying out his wholesale business from MMC, No. 1/40,41 Main Road, Mahe. 19.2. The Appellant filed an Application dated 28.02.2017 for shifting his liquor shop from Mahe to Karaikal under Rules 163 and 209 of the Excise Rules before the Deputy Commissioner, (Excise), Mahe. 19.3. Rule 209 in Chapter XIII of the Excise Rules provides for Shifting of Shops of all license holders, whether wholesale or retail. Rule 209 permits shifting of the liquor shop from one "place" to another, subject to....
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....hat similar proposals for shifting 5 shops to Karaikal from other regions were granted by the Licensing Authority, as per details given here-in-below : Sr. No. Name & License No. Date of Shifting and Order Place of shifting From To 1. M/s Vijayalakshmi Wines L.No. 8/FL1 13.07.1995 vide Order No. 13142/9394/ C2/DC(E) Puducherry Karaikal 2. M/s Vinoth Liquors L. No. 10/ FL1 21.01.2009 vide Memorandum No. 10526/DC(E)/C208 - 09 Puducherry Karaikal 3. M/s Ding Dong Liquors L. No. 11/ FL1 29.11.2013 vide Order No. 6146/DC(E)/C2/1314 Puducherry Karaikal 4. M/s Apollo Wines L. No. 12/FL1 11.07.2014 vide Order No. 418/DC(E)/2014 Mahe Karaikal 5. M/s. Fancy Traders L. No. 13/ FL1 13.01.2016 vide Order No. 5176/DC(E)/C2/21516 Puducherry Karaikal 24. The Counsel for the State submitted that Respondent Nos. 2 to 4 - Excise Authorities have assessed the pros and cons of the shifting, and sought the view of the police authorities prior to granting permission to the Appellant. The Report of the Excise Officer was obtained, which stated that the site of the Appellant at Karaikal is not located on the Nat....