State of Kerala vs Alankar Elite Inns and Hotels (P) Ltd.- Foreign Liquor Rules
Foreign Liquor Rules, 1953 - Rule 19 (iv) - The fee is leviable when permission is granted/ allowed- The law as it stands on the date when decision is taken to regularize/ permit/ allow a change, or reconstitution, would apply- No right accrued or crystallized in favour of the State to realize /impose fee on mere reconstitution of the Board- Fee become imposable only when reconstitution is permitted/ allowed. [Context: SC upheld Kerala High Court’s view that fees under the deleted second proviso to Rule 19(iv) of the Foreign Liquor Rules, 1953 could not be levied when regularization was granted after its omission. The Court held that the applicable law for fee imposition is the law in force on the date the change or reconstitution is allowed, not the date of the violation or board reconstitution. It left the interpretation of the Note appended to Rule 19 open for future cases and disposed of pending applications.]
Case Info
Case Details
- Case name: State of Kerala & Ors. v. M/s. Alankar Elite Inns and Hotels (P) Ltd.
- Neutral citation: Not provided in the order.
- Coram: Manoj Misra, J.; Manmohan, J.
- Judgment date: 13 January 2026.
- Disposition: Appeals dismissed; pending applications disposed.
Statutes/Laws Referred
- Kerala Abkari Act:
- Section 67(2): Power of Commissioner to impose fine for unauthorized reconstitution/alteration/modification of deed underlying a licence.
- Section 67(3): Power to regularize such reconstitution/alteration/modification upon payment of fine and prescribed fee.
- Foreign Liquor Rules, 1953:
- Rule 19, including sub-rules (i)–(v).
- Second proviso to Rule 19(iv) (charging provision) — noted as deleted/omitted by the time regularization orders were passed.
- Note appended to Rule 19 — interpretation issue left open.