State Of Kerala And Ors vs N. Avinasiappan

The Supreme Court held that under Section 67F of the Kerala Abkari Act, 1977, the Excise Commissioner has the authority to examine records and exercise suo motu powers, but this does not confer a right on the parties to file a revision application. The Court found that the High Court erred in concluding that the Commissioner was acting quasi-judicially and required to provide an opportunity of hearing, as no lis was pending at that stage. Consequently, the appeal was allowed, and the High Court's order was set aside.