Dismissed

M.E.S Medical College Hospital v. State of Kerala

Kerala HC11 Jul 2016WP(C)/20083/2015

Case brief

AI extract

What is this about?

In this writ petition, the Kerala High Court dismissed a challenge by a private hospital against commercial tax assessments. The court relied on settled precedent holding that hospitals are not dealers and dismissed the petition, refusing to modify the impugned orders.

What did the court decide?

The writ petition was dismissed; no declaration or modification of orders was granted.

M.E.S Medical College Hospital Vs State of Kerala — Service and Employment | Kerala HC (2016)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE

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MONDAY, THE 11TH DAY OF JULY 2016/20TH ASHADHA, 1938

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WP(C).No. 20083 of 2015 (I)

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PETITIONER(S):

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M.E.S MEDICAL COLLEGE HOSPITAL

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MUSLIM EDUCATIONAL SOCIETY (MES), MALAPRAMBA, PALACHODE PO, PERINTHALMANNA, MALAPPURAM DISTRICT.

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BY ADVS.SRI.HUSSAIN KOYA VALIYAVEEDAKATH

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SRI.K.ANAND

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SRI.K.V.RAJENDRAN (WANDOOR)

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RESPONDENT(S):

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1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THRIRUVANANTHAPURAM - 695 001.

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2. THE COMMERCIAL TAX OFFICER OFFICER OF THE COMMERCIAL TAX OFFICE, PERINTALAMANNA - 679 322.

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3. THE DEPUTY COMMISSIONER (APPEALS-1). COMMERCIAL TAXES, KOTTAYAM - 686 001.

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4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM, MANJERI - 676 121.

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BY GOVERNMENT PLEADER SMT.LILLY K.T.

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-07-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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msv/

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WP(C).No. 20083 of 2015 (I)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXT.P1: TRUE COPY OF THE 2ND RESPONDENT'S ORDER NO:32100737051/2012-2013 DT. 5/1/2015

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EXT.P2: TRUE COPY OF THE ORDER IN APPEAL NO: KVATA 589/15 DT. 17/3/2015

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EXT.P3: TRUE COPY OF THE INTERIM ORDER IN WA NO. 1971/2012 DT 25/6/13 EXT.P3(A): TRUE COPY OF THE INTERIM IN WA 1871/2012 DT. 18/10/2013 EXT.P4: TRUE COPY OF THE INTERIM ORDER IN WPC NO. 16438/2015 DT. 3/6/15

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EXT.P5: TRUE COPY OF THE DEMAND NOTICE NO.ML3 544/15 DT. 5/3/15 EXT.P6: TRUE COPY OF THE RECEIPT IN DD NO. 912576.

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RESPONDENT(S)' EXHIBITS:

NIL

//TRUE COPY//

P.S.TO JUDGE

Msv/

A.M. SHAFFIQUE, J.

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=============== W.P. (C) No. 20083 of 2015

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==================

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Dated this, the 11^th day of July, 2016

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J U D G M E N T

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This writ petition is filed inter alia contending that the KVAT proceedings are not applicable to private hospitals. Petitioner sought for quashing Exts.P1, P2 and P5. Ext.P1 is an order passed under Section 25(1) assessing the petitioner for payment of certain tax along with interest. Though an appeal was filed, the same came to be rejected.

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The main contention urged by the petitioner is that the petitioner is not a dealer and no liability can be fastened on the petitioner, which is a hospital. In fact, this question has already been decided by this Court in Aswini Hospital (P) Ltd v. Intelligence Officer, Department of Commercial Taxes [2012 (4) KLT S.N. 81 (C.No.67)], which follows the earlier Division Bench judgment. The law having already been settled, I do not think that there can be any doubt regarding the legal position as matters stand today.

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Learned counsel for the petitioner however would

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W.P(C) No.20083/15

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-:2:-

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submit that a similar issue is pending before the Division Bench. If the Division Bench takes a different view, certainly the petitioner can avail of the said benefit as well.

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In the light of the present scenario, I do not think that any modification is required to be passed to the impugned orders

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and no declaration can be granted as sought for.

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Writ petition is dismissed.

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Sd/- A.M. SHAFFIQUE, JUDGE

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Rp11/07/2016

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//True Copy//

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P.S to Judge

M.E.S Medical College Hospital v. State of Kerala

Case brief

What is this about?

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M.E.S Medical College Hospital v. State of Kerala

Case brief

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