STATE OF KERALA vs M/S. B. SIX HOLIDAY RESORTS (P) LTD.&ORS

The Supreme Court addressed the legality of the amendment to Rule 13(3) of the Kerala Excise Rules, which affected the issuance of FL-3 licenses. The Court held that the rejection of the applicant's license application was unjustified as the grounds cited were not valid under the amended rules. The Court directed the Excise Commissioner to reconsider the application in light of the established legal principles, emphasizing that government policy cannot override statutory provisions.