A. DAMODARAN & ANR. vs STATE OF KERALA & ORS.

The Supreme Court held that under Section 18A and Section 28 of the Kerala Abkari Act, 1967, the appellants, having participated in the auction and commenced business by paying the required amounts, became liable to pay the dues despite the absence of a formal agreement. The Court clarified that the status of 'grantee' does not depend on the execution of a contract, and the government had fulfilled its obligations by allowing the appellants to operate. Consequently, the appeal was dismissed, affirming the High Court's decision to recover the dues as arrears of land revenue.