Review petition admitted for correcting a clerical error in a connected writ judgment substituting annual value of the building for building tax under service tax rules.
The word 'building tax' in para 3 is substituted with 'annual value of the building'. Disposed.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
FRIDAY, THE 8TH DAY OF JUNE 2012/18TH JYAISHTA 1934
RP.No. 482 of 2012 () IN WPC/4674/2012
--------------------------------------AGAINST THE ORDER/JUDGMENT IN WPC.4674/2012 DATED 24-05-2012
REVIEW PETITIONER/RESPONDENT NO.2 IN WPC: -----------------------------------------
KALLOORKAD GRAMA PANCHAYATH, KALLOORKAD KOTHAMANGALAM 686668 ERNAKULAM DISTRICT REPRESENTED BY ITS SECRETARY
BY ADVS.SRI.DINNY THOMAS SRI.DOMINIC JOHNSON SRI.ALBERT V.JOHN SMT. SRUTHI M.
RESPONDENT(S)/PETITIONER AND 1ST RESPONDENT IN WPC:
1. M/S. KALLOORKAD MERCHANTS ASSOCIATION,, AGED 51 YEARS HAVING REGISTRATION NO ER- 146/81, VYAPARA BHAVAN KALLOORKAD P.O, PIN 686668, MUVATUPUZHA ERNAKULAM DISTRICT REPRESENTED BY ITS PRESIDENT JOY THOMAS S/O THOMAS, PERUMBILLIKKUNNEL KALLOORKAD P.O 686668
2. STATE OF KERALA, DEPARTMENT OF LOCAL SELF GOVERNMENT INSTITUTIONS GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM 695004 REPRESENTED BY ITS SECRETARY BY GOVERNMENT PLEADER SRI.M.MOHAMMED SHAFI SRI.PEEYUS A.KOTTAM
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 08-062012, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
ANTONY DOMINIC, J. ================ R.P.No.482 OF 2012 IN
W.P.(C) NO. 4674 OF 2012
===================
Dated this the 8th day of June, 2012
O R D E R
Review is sought mainly contending that under Rule 3 of the Kerala Panchayat Raj (Service Tax) Rules, 1995, service tax is collected on a fixed percentage of the annual value of the building and not of the building tax levied. It is stated that in para 3 of the judgment, it has been wrongly stated that service tax is collected at 3% of the building tax.
Clarifying the position as above, the review petition is disposed of.
ANTONY DOMINIC, JUDGE
Rp
KALLOORKAD GRAMA PANCHAYATH
M/S. KALLOORKAD MERCHANTS ASSOCIATION
STATE OF KERALA
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
