Court discussed claim for refund of Kerala Entry Tax paid eight years ago when deleting said Rules. Held that petitioner delayed filing writ petition unconceivably. Petitioner not liable to grant refund of voluntary payment. Writ petition dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
TUESDAY, THE 16TH DAY OF AUGUST 2016/25TH SRAVANA, 1938
WP(C).No. 2663 of 2008 (P)
PETITIONER(S):
DR.JOSE THOMAS PAPPANACHERRY S/O.THOMAS JOSEPH, WATERFORD VILLA, KUNDANNOOR, MARADU POST, ERNAKULAM.
BY ADV. SRI.VINOD VALLIKAPPAN
RESPONDENT(S):
1. STATE OF KERALA
2. THE SALES TAX OFFICER, SALES TAX OFFICE, FIRST CIRCLE, THIRUVANANTHAPURAM.
R1 & R2 BY GOVERNMENT PLEADER SMT. K.T. LILLY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16-08-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
bp
WP(C).No. 2663 of 2008 (P)
APPENDIX
PETITIONER'S EXHIBITS :
| P1: | COPY OF THE PETITIONERS |
REGISTRATIO VEHICLE. |
N CERTIFICATE OF THE |
|---|---|---|---|
| P2: | COPY OF CERT | IFICATE OF | PAYMENT OF TAX |
| P3: | COPY OF THE THE AMOUNT |
REQUEST OF | THE PETITIONER FOR REFUND OF |
RESPONDENT'S EXHIBITS : NIL.
//TRUE COPY//
P.S. TO JUDGE
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**A.M.SHAFFIQUE, J * * * * * * * * * * * *** W.P.C.No.2663 of 2008
Dated this the 16th day of August 2016
J U D G M E N T
Petitioner had approached this Court seeking to refund the entry tax paid on the ground that the statute namely the Kerala Tax on Entry of Motor Vehicles into Local Area Rules, 1994 had been declared unconstitutional by this Court as per the judgment in Thressiamma L Chirayil v. State of Kerala [2007(1) KLT 303] . It is submitted that when the petitioner imported a Mercedes Benz car, he was asked to pay entry tax by virtue of the provisions of the Rules. The amount demanded was Rs.1,42,830/-. The petitioner remitted the same as per Ext.P2. Later, it was noticed that the statute had been held to be unconstitutional by this Court and hence the petitioner had approached this Court seeking for a direction to refund the amount retained as entry tax.
W.P.C.No.2663/2008
2
pay, at the relevant time.
W.P.C.No.2663/2008
3
challenge the levy at the immediate point of time and it is, after eight years, that the petitioner has approached this Court. As rightly contended by the learned Government Pleader, a person is not entitled to demand refund of voluntary payment, merely for the reason that there is a change in law at a different point of time. Here the question to be considered is whether the petitioner has approached this Court within a reasonable time. It is apparent that the amount was deposited on 07/03/2000 and the petitioner had filed this writ petition only on 22/01/2008. More than seven years have elapsed after the date of payment. Merely for the reason that the payment was subsequently declared to be unconstitutional, will not enable the petitioner to seek refund of the same. Under such circumstances, I am of the view that the claim of the petitioner has to be negatived on the ground of delay and laches.
This writ petition is, therefore, dismissed.
(sd/-)
jsr
1 issue framed by the court
Whether a petitioner is entitled to a refund of entry tax paid voluntarily under a statute subsequently declared unconstitutional after a delay of seven years.
Colour shows how this judgement treated each authority
Thressiamma L Chirayil v. State of KeralaReferred¶27
Thressiamma L Chirayil v. State of Kerala [2007(1) KLT 303]
2 provisions across 2 enactments
Dr. Jose Thomas Pappanacherry
State of Kerala
The Sales Tax Officer
A.M. Shaffique
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
