Inspector Of Police, Tamil Nadu VS. Muthusamy & Anr.

Extract

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Inspector Of Police, Tamil Nadu VS. Muthusamy & Anr.

The Judgement Information System REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NOS. 1804-1807 OF 2008 (Arising out of SLP (C) Nos. 18346 - 18349 of 2004) Periyar & Pareekanni Rubbers Ltd.

Versus State of Kerala JUDGMENT

S.B. SINHA, J.

Leave granted.

1 is a company registered under the Companies Act, 1956. It runs a distillery. It obtained a licence under the trade name of "Normandy Breweries and Distilleries" for manufacture of liquor under the Kerala Abkari Act (1 of 1077).

2 2. It was registered as a dealer both under the Kerala General Sales Tax Act (the Act) as also under the Central Sales Tax Act.

3. It demised the factory in favour of one "Eagle Distillery (P) Ltd."

(Lessee) by a Deed of Lease dated 1st December, 1984, wherefor requisite approval was granted by the Government of Kerala on or about 27th April, 1985.

4. The Sales Tax Authorities were intimated thereabout by communications dated 4th May, 1985 and 30th May, 1985.

The said letters read as under :-

"4th May, 1985

I am writing this letter to inform you that I have leased out the Distillery unit in Cheemeni, Kasargod District to Eagle Distill...

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