[Civil Appeal No.7221 of 2012 arising out of SLP (Civil) No. 1832 of 2010]. The Government of Kerala in exercise of the powers conferred under Sections 18A and 29 of the Abkari Act 1 of 1077 amended the Kerala Abkari Shops (Disposal in auction) Rules, 1974 and issued notification G.O. (M.S.) No.31/74/TD dated 28th February 1974, published vide the Gazette Notification No. G.O.(P)No.88/2000/TD dated 2nd June, 2000, incorporating Rule 6 after sub-rule (5) of the following sub rule, which reads as follows: "25A. Reduction of interest in certain cases - i) Notwithstanding anything contained in this rule or any other rules made under the Abkari Act 1 of 1077 or in any judgment, decree or order of any court, the person who are in arrears to pay rentals, taxes, duties or other amounts under this rule as on 31st Day of March 1997 shall be entitled to a reduction of Seventy five per cent of the amount of interest accrued on such rentals, taxes, duties or other amounts as the case may be, Provided that the entire arrears of rentals, taxes, duties or other amounts with the reduced interest shall be paid on or before the 31st day of August, 2000; Provided further that the maximum interest payable after allowing the reduction mentioned above shall be limited to one hundred per cent of the principal amount of rentals, taxes, duties or other amounts outstanding as arrears". Claiming the benefit of the above-mentioned provision, the appellants approached the learned Single Judge of the High Court of Kerala.
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