Allowed

The Kerala Small Scale Soap Manufacturer v. State of Kerala

Kerala HC26 May 2016OP/28481/1999

Case brief

AI extract

What is this about?

This Original Petition by three charitable entities was finally heard. The Court allowed the petition by quashing assessment orders (Exhibits P13, P14, P15) relied upon the Kerala High Court judgments declaring the Kerala Tax on Entry of Goods into Local Areas Act unconstitutional.

What did the court decide?

Quashing of Ext.P13, P14 and P15 assessment orders passed in relation to the 2nd and 3rd petitioners.

The Kerala Small Scale Soap Manufacturer Vs State of… — Writ and Judicial Review | Kerala HC (2016)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:

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THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

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THURSDAY, THE 26TH DAY OF MAY 2016/5TH JYAISHTA, 1938

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OP.NO. 28481 OF 1999 (N)

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PETITIONER(S):

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--------------------=----

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1.THE KERALA SMALL SCALE SOAP MANUFACTURERS ASSOCIATION WITH REG.NO.277/99, VYAPARA BHAVAN, BANK ROAD, KOZHIKODE, REPRESENTED BY GENERAL SECRETARY

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2.THE ERAVIPURAM CHARITABLE CENTRE, WITH REGN.NO.2950/88, PANTHRANDUMURI, THATTAMALA P.O., KOLLAM, REPRESENTED BY COMMITTEE MEMBER

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3. A.K.MEMORIAL CHARITABLE TRUST, WITH REG.NO.Q 208/93, THATTAMALA P.O., KOLLAM REPRESENTED BY SECRTARY

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BY ADVS.SRI.V.M.KURIAN SRI.A.V.THOMAS

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RESPONDENT(S):

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1.STATE OF KERALA REPRESENTED BY PRINCIPAL SECRETARY DEPARTMENT OF TAXES, TRIVANDRUM

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2.THE SALES TAX OFFICER, IIND CIRCLE, KOLLAM

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BY ADV. GOVERNMENT PLEADER SRI.SUDHEESH KUMAR BY ADV. SRI.RAJU JOSEPH, SPL.GP(TAXES)

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THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 26-05-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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OP.NO. 28481 OF 1999 (N)

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APPENDIX

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PETITIONER'S EXHIBITS:

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EXT.P1:TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 17.03.1999 OF THE 1^ST PETITIONER UNDER THE SOCIETIES REGISTRATION ACT

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EXT.P2:TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 31.12.1998 OF THE 2^ND PETITIONER AS CHARITABLE SOCIETY

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EXT.P2(A): ENGLISH TRANSLATION OF EXT.P2

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EXT.P3:TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 17.03.1993 OF THE 3^RD PETITIONER AS CHARITABLE SOCIETY

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EXT.P3(A): ENGLISH TRANSLATION OF EXT.P3

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EXT.P4: TRUE COPY OF THE REPRESENTATION DATED 6.03.1999 SUBMITTED BY THE PETITIONERS BEFORE THE GOVERNMENT

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EXT.P4(A): ENGLISH TRANSLATION OF EXT.P4

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EXT.P5: TRUE COPY OF THE REPLY DATED 03.09.1999 RECEIVED BY THE PETITIONERS FROM THE 1^ST RESPONDENT

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EXT.P5(A): ENGLISH TRANSLATION OF EXT.P5

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EXT.P6: TRUE COPY OF THE LETTER DATED 06.08.1997 SENT BY THE FIRST RESPONDENT TO THE 1^ST PETITIONER

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EXT.P6(A): ENGLISH TRANSLATION OF EXT.P6

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EXT.P7: TRUE COPY OF THE JUDGMENT DATED 28.05.1999 IN O.P.NO.12770 OF 1999

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EXT.P8: TRUE COPY OF THE NOTICE DATED 02.08.1999 RECEIVED BY THE 2^ND PETITIONER FOR THE YEAR 1997-98

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EXT.P9: TRUE COPY OF THE NOTICE DATED 02.08.1999 RECEIVED BY THE 3RD PETITIONER FOR THE YEAR 1997-98

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EXT.P10: TRUE COPY OF THE NOTICE DATED 30.07.1999 RECEIVED BY THE 3^RD PETITIONER FOR THE YEAR 1998-99

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EXT.P11: TRUE COPY OF THE REPLY FILED BY THE 2^ND PETITIONER DATED 09.08.1999

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EXT.P12: TRUE COPY OF THE REPLY FILED BY THE 3RD PETITIONER DATED 09.09.1999

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EXT.P13: TRUE COPY OF THE ASSESSMENT ORDER DATED 18.08.1999 FOR THE YEAR 1997-98 IN RESPECT OF THE 2^ND PETITIONER.

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EXT.P14:TRUE COPY OF THE ASSESSMENT ORDER DATED 18.08.1999 FOR THE YEAR 1997-98 IN RESPECT OF THE 3RD PETITIONER.

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EXT.P15:TRUE COPY OF THE ASSESSMENT ORDER DATED 18.08.1999 FOR THE YEAR 1998-99 IN RESPECT OF THE 2^ND PETITIONER. RESPONDENTS' EXHIBITS: NIL

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//TRUE COPY//

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P A TO JUDGE

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A.K.JAYASANKARAN NAMBIAR, J.

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.............................................................

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O.P.No.28481 of 1999

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............................................................. Dated this the 26^th day of May, 2016

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J U D G M E N T

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It is agreed by counsel for the petitioners as well as the respondents that the issue in the original petition stands squarely covered in favour of the petitioner assessee by the decisions of this Court that struck down as unconstitutional, the provisions of the Kerala Tax on Entry of Goods into Local Areas Act. The said judgments that were rendered in a batch of writ petitions, have since attained finality through the pronouncement of the Supreme Court on the said issue. Taking note of the said submission of the learned counsel for the parties, the original petition is allowed by quashing Ext.P13, P14 and P15 assessment orders passed in relation to the 2^nd and 3^rd petitioners.

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A.K.JAYASANKARAN NAMBIAR JUDGE

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mns/26.05.16

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W.P.(C). No. of

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The Kerala Small Scale Soap Manufacturer v. State of Kerala

Case brief

What is this about?

What did the court decide?

The Kerala Small Scale Soap Manufacturer v. State of Kerala

Case brief

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