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2014 (11) TMI 453 - HC - VAT and Sales TaxValidity of Order passed under Abkari Policy - Order to to close down all Bar Hotels in Kerala, except those which were having 'Five Star and above' classification - Assessee upgraded from three star Hotel to Five Star delux hotel - Held that:- Ext.P17 order dated 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 interim stay, till such final decision is taken, thus enabling the concerned FL-3 licence holders to continue to operate the 'Bar'. It is conceded by both the sides that, final verdict is still to be passed by this Court and the licensees having FL-3 licence are still running the concerned establishments. Petitioner though was having 'three star' status earlier, has now been recognized as a 'Five Star Deluxe' Hotel, vide Ext.P18 passed by the competent authority of the Government of India, Ministry of Tourism. This being the position, the submission made by the petitioner vide Ext.P19 before the first respondent is liable to be considered and appropriate orders are to be passed, more so since, the petitioner no longer continues to be an FL-3 licence holder, having conferred 'Five Star Deluxe' status as per Ext.P18. there will be a direction to the 1st respondent to consider Ext.P19 and pass appropriate orders in accordance with law, also in the light of the above observations which shall be done after giving an opportunity of hearing to the petitioner at the earliest, at any rate, within 'one month' from the date of receipt of a copy of this judgment. 'Status quo' as on date will continue till such time - Petition disposed of.
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