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License to Run Shop Transferred to Son on Mother's Will: Kerala HC directs Excise Commissioner to Decide on Pending Provisional Permission to Operate Shop [Read Order]

License - License to Run Shop - Shop - License to Run Shop Transferred to Son on Mothers Will - Kerala HC - taxscan
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License – License to Run Shop – Shop – License to Run Shop Transferred to Son on Mother’s Will – Kerala HC – taxscan

The Kerala High Court directed the excise commissioner to decide on pending provisional permission to operate the shop wherein the License to run the shop was transferred to the son through the mother's will.

M P Shiju, the petitioner prayed that the 1st respondent - Excise Commissioner be directed to take up applications and dispose of, them within the shortest time frame possible.

Sri. Sunil Kumar Kuriakose Government Pleader, in response to the afore request of the petitioner, as made by his counsel. Sri.M.G.Karthikeyan, submitted that if the petitioner only required applications to be taken up and disposed of by the 1st respondent, there does not appear to be any legal impediment in doing so; but prayed that the Court may not make any affirmative declarations on the entitlement of the petitioner to any relief and leave it to be decided by the competent Authority, in terms of law.

When I evaluate the afore submissions, on the touchstone of the materials available, it is clear that the original licencee of the shop was the petitioner's mother, who is stated to have unexpectedly expired on 14.09.2023. The shop appeared to have been stopped thereupon and the petitioner says that he has his mother’s Will, on the strength of which, he is entitled to have the licence transferred in his favour.

It was observed that these are matters that will have to be decided by the 1st respondent appositely. A single bench of Justice Devan Ramachandran noticed that the applications are pending, namely, for transfer of the licence and for provisional permission to operate the shop until such time, it is allowed.

The court allowed the writ petition and directed the 1st respondent to take up applications and if possible, issue appropriate final orders within a period of two weeks.

To Read the full text of the Order CLICK HERE

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