TMI Blog2014 (6) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... both the hotels were leased out to two separate registered dealers, who were assessed to the turn over of cooked food served in the hotel. There cannot be any assessment of the very same turn over, which has been assessed in the hands of the lessees of such restaurant. - the assessment orders insofar as estimating the turn over of cooked food at the rate of 15% of the turn over of IMFL, is set aside, only to that extent - Decided in favour of assessee. - WP(C).No. 3285 of 2013 (I) - - - Dated:- 2-6-2014 - K. Vinod Chandran,JJ. For the Petitioner : Sri. N. Muraleedharan Nair, Sri VK. Shamusudheen For the Respondent : Sri Liju Stephen, Govt. Pleader ORDER The petitioner is aggrieved by the assessment orders Exts. P5 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The petitioner also placed relied on State of Kerala v. Hotel Amrutha in [(2000) 120 STC 28], wherein, the State had challenged the order of a Tribunal in which the estimation against turn over of cooked food was negatived for the reason of the restaurant having been conducted by a person other than the licensee of IMFL and the turn over of that person having been assessed by the authorities. 3. The learned Government Pleader however, would point out Form FL3 in the Foreign Liquor Rules which mandates that the licence is granted for the vend of foreign liquor in his hotel (restaurant) . According to the learned Government Pleader, the same mandates that the licence for conduct of IMFL can only be operated in a hotel owned by the lice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r consumption of liquor and it should be served to the residents in the hotel or their guests or to casual visitors partaking of meals cooked and served in European fashion. From this, it cannot be inferred that cooked food also should be served along with liquor or that the food also should be cooked and served by the licensee himself. 10. Learned counsel for the Revenue then brought to our notice the following condition in Rule 13(3) of the Foreign Liquor Rule : The cost of liquor shall be billed along with the cost of meals. The cost of liquor shall be shown separately in the bill and the duplicate copies thereof shall be retained for inspection by the Officers of the Excise Department . Learned counsel for the Revenue submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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