Writ petition challenging discriminatory tax exemptions for Kannur Airport withdrawn by petitioner. Single-day order dismisses writ as not pressed without engaging on merits of discrimination.
Petition dismissed as not pressed by petitioner.
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 THE CHIEF JUSTICE MR.S.MANIKUMAR
&
THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
FRIDAY, THE 4TH DAY OF MARCH 2022 / 13TH PHALGUNA, 1943
WP(C) NO. 2814 OF 2019
PETITIONER:
RIYAS MOHAMMED.M., AGED 35 YEARS, S/O. LATE MUHAMMEDKUTTI M., KIZHAKKETHODUVIL, CALICUT AIRPORT P.O, KOLATHUR KONDOTTY MALAPPURAM, PIN-673 647
BY ADVS.O.A.NURIYA K.P.SUFIYAN
RESPONDENTS:
BY ADVS.SRI.B.RAMACHANDRAN, CGC SRI.K.V.SOHAN, STATE ATTORNEY SRI.M.GOPIKRISHNAN NAMBIAR, SC SRI.V.SANTHARAM SRI.K.JOHN MATHAI SRI.LAKSHMEESH.S.KAMATH SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM
SRI. K.P.HARISH , SR GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.2814 OF 2019
:: 2 ::
JUDGMENT
Dated this the 4th day of March 2022
S.MANIKUMAR, C.J.
This writ petition is filed seeking for the following reliefs:
“(i) to issue a writ, order or direction in the nature of mandamus or other appropriate writ, order or direction extending the benefit of reduction in rate of tax on sales turnover of Aviation Turbine Fuel to 1% for the domestic flights operating from Kannur Airports for ten years and exemption of additional tax payable under Section D under Ext.P1 notification issued by the second respondent under Section 10 of Kerala General Sales Tax Act, 1963 to all the airports in Kerala.
(ii) to issue a declaration that reduction in rate of tax on sales turnover of Aviation Turbine Fuel to 1% for the domestic flights operating from Kannur Airports for ten years and exemption of additional tax payable under Section D under Ext.P1 notification to Kannur Airport alone is illegal, arbitrary, unreasonable, discriminatory and violative of Article 14 of the Constitution of India.
(iii) to issue a declaration that Sales tax exemption reducing the rate of tax on sales turnover of Aviation Turbine Fuel to 1% under Ext.P1 to Kannur Airport alone is ultravires the Constitution of India.”
WP(C)No.2814 OF 2019
:: 3 ::
Placing on record the submission of learned counsel for the petitioner, this writ petition is dismissed as not pressed.
SD/S.MANIKUMAR CHIEF JUSTICE
SD/SHAJI P. CHALY JUDGE
jes
1 issue framed by the court
Whether writ petitions challenging differential tax exemptions for aviation fuel at Kannur Airport compared to other Kerala airports should be allowed when not pressed by the petitioner.
2 provisions across 1 enactments
Riyas Mohammed.M.
Union of India
S.Manikumar
Shaji P. Chaly
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
