Kerala High Court
Kalakara Welfare Association vs Kerala Cultural Activists Welfare Fund ... on 10 April, 2025
2025:KER:32414
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.M.MANOJ
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 14313 OF 2016
PETITIONERS:
1 KALAKARA WELFARE ASSOCIATION
AGED 68 YEARS
STAFF COMMITTEE OFFICE, 2ND FLOOR,ASWATHI COMPLEX, NH
ROAD, PARIPPALLI,KOLLAM 691 574, REPRESENTED BY
ITSPRESIDENT, MUTHANA THAHA.
2 SAJEEV K
AGED 43 YEARS
S/O.KRISHNA PILLAI,CHAVADIVILAKATHU VEEDU,KOKKOTTELA,
ARYANAD P.O,THIRUVANANTHAPURAM,PIN 695 542.
BY ADV SRI.SANJAY THAMPI
RESPONDENTS:
1 KERALA CULTURAL ACTIVISTS WELFARE FUND BOARD
REPRESENTED BY ITS SECRETARY,THIRUVANANTHAPURAM 695 001.
2 ALUVA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,ALUVA,
ERNAKULAM 683 101.
3 KUNNAMKULAM MUNICIPALITY
REPRESENTED BY ITS SECRETARY,KUNNAMKULAM P.O,
THRISSUR 680 503.
4 KONDOTTY MUNICIPALITY
REPRESENTED BY ITS SECRETARY,KONDOTTY P.O,
MALAPPURAM 673 638.
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5 MANJERI MUNICIPALITY
REPRESENTED BY ITS SECRETARY,MUNICIPAL OFFICE,
MANJERI P.O,MALAPPURAM 676 121.
6 KALPETTA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,KALPETTA,
WAYANAD 673 121.
7 PERINTHALMANNA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
PERINTHALMANNA P.O, MALAPPURAM 679 322.
8 PIRAVAM MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
PIRAVAM P.O, ERNAKULAM 686 664.
9 THANUR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,P.O THANOOR,
MALAPPURAM,676 302.
0 KOYILANDY MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
KOYILANDI, KOZHIKODE,673 305.
11 ANGAMALY MUNICIPALITY
REPRESENTED BY ITS SECRETARY,ERNAKULAM 683 572.
12 WADAKANCHERY MUNICIPALITY
REPRESENTED BY ITS SECRETARY,WADAKANCHERY P.O,
THRISSUR,680 582.
13 PAYYANNUR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,PAYYANNUR,
KANNUR 670 307.
14 THODUPUZHA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
THODUPUZHA P.O, IDUKKI,670 307.
15 MUKKAM MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
THODUPUZHA P.O, IDUKKI 685 584.
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16 CHENGANNOOR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,P.B NO. 8,
ALAPPUZHA 689 121.
17 PAYYOLI MUNICIPALITY
REPRESENTED BY ITS SECRETARY,KOZHIKODE 673 522.
18 PONNANI MUNICIPALITY
REPRESENTED BY ITS SECRETARY,PONNANI SOUTH,
MALAPPURAM679 586.
19 KODUNGALLOOR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,KODUNGALLOOR P.O,
THRISSUR,680 664.
0 PATTAMBI MUNICIPALITY
REPRESENTED BY ITS SECRETARY,P.O PATTAMBI,
PALAKKAD,679 303.
21 KOTTAKKAL MUNICIPALITY
REPRESENTED BY ITS SECRETARY,KOTTAKKAL P.O,
MALAPPURAM 676 503.
22 KOOTHATTUKULAM MUNICIPALITY
REPRESENTED BY ITS SECRETARY,KOOTHATTUKULAM P.O,
ERNAKULAM 686 662.
23 IRITTI MUNICIPALITY
REPRESENTED BY ITS SECRETARY,PUNNAD P.O,
KANNUR,670 703.
24 MANNARKKAD MUNICIPALITY
REPRESENTED BY ITS SECRETARY,MANNARKKAD P.O,
PALAKKAD.
25 VALANCHERY MUNICIPALITY
REPRESENTED BY ITS SECRETARY,VALANCHERY P.O,
MALAPPURAM,676 552.
26 KARUNAGAPPALLY MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
KARUNAGAPPALLY P.O, KOLLAM,690 518.
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27 VATAKARA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,VATAKARA P.O,
KOZHIKODE,673 101.
28 PALAKKAD MUNICIPALITY
REPRESENTED BY ITS SECRETARY,MUNICIPAL OFFICE,
PALAKKAD,678 001.
29 SULTHAN BATHERY MUNICIPALITY
REPRESENTED BY ITS SECRETARY,P.O SULTHANBATHERY,
WAYANAD673 592.
30 KATTAPPANA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,KATTAPPANA P.O,
IDUKKI,685 508.
31 THALASSERY MUNICIPALITY
REPRESENTED BY ITS SECRETARY,THALASSERY P.O,
KANNUR 670 101.
32 IRINGGALAKKUDA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,IRINGALAKKUDA 680
121,THRISSUR DISTRICT.
33 CHERPULASSERY MUNICIPALITY
REPRESENTED BY ITS SECRETARY,CHERUPLASSERY P.O,
PALAKKAD 679 503.
34 OTTAPPALAM MUNICIPALITY
REPRESENTED BY ITS SECRETARY,OTTAPPALAM,
PALAKKAD, 679 102.
35 SHORNUR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,SHORNUR P.O,
PALAKKAD 679 121.
36 MOOVATTUPUZHA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,MOOVATTUPUZHA P.O,
ERNAKULAM,686 661.
37 GURUVAYOOR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,GURUVAYOOR,
THRISSUR 680 101.
W.P.(C) No.14313 of 2016
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38 PUNALUR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,PUNALUR,
KOLLAM 691 305.
39 CHITTOOR THATHAMANGALAM MUNICIPALITY
REPRESENTED BY ITS SECRETARY,MUNICIPAL OFFICE,
CHITTOOR P.O,PALAKKAD 678 101.
0 KAHANGAD MUNICIPALITY
REPRESENTED BY ITS SECRETARY,KAHANGAD,
KASARGOD 671 531.
41 MAVELIKKARA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,MAVELIKKARA P.O,
ALAPPUZHA,690 101.
42 PATHANAMTHITTA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
PATHANAMTHITTA 689 645.
43 NEDUMANGAD MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
NEDUMANGAD P.O, 695 541.
44 PALA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,MUNICIPAL OFFICE,
PALA P.O,KOTTAYAM 686 575.
45 KOTTARAKKARA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,PULAMON P.O,
KOTTARAKKARA,KOLLAM, 691 531.
46 THIRUVALLA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
KAYAMKULAM-THIRUVALLA HWY,THIRUVALLA 689 101.
47 NEYYATTINKARA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
NEYYATTINKARA 695 121.
48 KOTTAYAM MUNICIPALITY
REPRESENTED BY ITS SECRETARY,KOTTAYAM 686 001.
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49 CHERTHALA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,MUNICIPAL OFFICE,
CHERTHALA P.O,ALAPPUZHA 688 524.
0 CHANGANASSERY MUNICIPALITY
REPRESENTED BY ITS SECRETARY,CHANGANASSERY P.O,
KOTTAYAM686 101.
51 ADOOR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,ADOOR P.O,
PATHANAMTHITTA 691 523.
52 ATTINGAL MUNICIPALITY
REPRESENTED BY ITS SECRETARY,MUNICIPAL OFFICE,
ATTINGAL,695 101.
53 VARKALA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,VARKKALA,
THIRUVANANTHAPURAM 695 141.
54 CHALAKKUDI MUNICIPALITY
REPRESENTED BY ITS SECRETARY,MUNICIPAL OFFICE,
CHALAKKUDI 680 307.
55 HARIPPAD MUNICIPALITY
REPRESENTED BY ITS SECRETARY,HARIPPAD P.O,
ALAPPUZHA 690 514.
56 THALIPARAMBA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,VELAPURAM,
THALIPARAMBA 670 141.
57 THRIPPUNNITHURA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,THRIPPUNITHURA P.O,
LAYAM ROAD,THRIPPUNITHURA, ERNAKULAM,682 301.
58 TIRUR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
TRIKANDIYUR P.O, MALAPPURAM,676 104.
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59 NORTH PARAVOOR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,P.B NO.18,
NORTH PARAVOOR,ERNAKULAM, 683 513.
0 KASARGODE MUNICIPALITY
REPRESENTED BY ITS SECRETARY,KASARGODE 671 121.
61 PARAVOOR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
PARAVUR TOWN ROAD,PARAVOOR 691 301.
62 VAIKKOM MUNICIPALITY
REPRESENTED BY ITS SECRETARY,WEST GATE,
W.GATE ROAD, VAIKOM,KOTTAYAM 686 141.
63 ETTUMANOOR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,ETTUMANOOR P.O,
KOTTAYAM 686 631.
64 ERATTUPETTA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,ERATTUPETTA,
KOTTAYAM 686 122.
65 KOTHAMANGALAM MUNICIPALITY
REPRESENTED BY ITS SECRETARY,ALUVA MUNNAR ROAD,
SH 16,KOTHAMANGALAM 686 666.
66 MARADU MUNICIPALITY
REPRESENTED BY ITS SECRETARY,MARADU, ERNAKULAM 682
304.
67 THRIKKAKARA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
ERNAKULAM 682 030.
68 CHAVAKKAD MUNICIPALITY
REPRESENTED BY ITS SECRETARY,CHAVAKKAD P.O,
THRISSUR 680 506.
69 MALAPPURAM MUNICIPALITY
REPRESENTED BY ITS SECRETARY,MALAPPURAM P.O,
MALAPPURAM 676 505.
W.P.(C) No.14313 of 2016
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0 PARAPPANANGADI MUNICIPALITY
REPRESENTED BY ITS SECRETARY,PARAPPANANGADI P.O,
MALAPPURAM,676 303.
71 MANANTHAVADI MUNICIPALITY
REPRESENTED BY ITS SECRETARY,MANANTHAVADI P.O,
WAYANAD 670 645.
72 KOOTHUPARAMBA MUNICIPALITY
REPRESENTED BY ITS SECRETARY,KUTHUPARAMBA P.O,
KANNUR,670 643.
73 ANTHOOR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,
KANNUR UNIVERSITY P.O, KANNUR 670 563.
74 NILAMBUR MUNICIPALITY
REPRESENTED BY ITS SECRETARY,NILAMBUR P.O,
MALAPPURAM 679 329.
75 CORPORATION OF THIRUVANANTHAPURAM
REPRESENTED BY ITS SECRETARY,
THIRUVANANTHAPURAM 695 033.
76 CORPORATION OF KOLLAM
REPRESENTED BY ITS SECRETARY,KOLLAM 691 001.
77 CORPORATION OF KOCHI
REPRESENTED BY ITS SECRETARY,KOCHI 682 011.
78 CORPORATIONOF THRISSUR
REPRESENTED BY ITS SECRETARY,THRISSUR 680 656.
79 CORPORATION OF KOZHIKKODE
REPRESENTED BY ITS SECRETARY,KOZHIKKODE 673 001.
0 CORPORATION OF KANNUR
REPRESENTED BY ITS SECRETARY,KANNUR 670 001.
81 SECRETARY TO GOVERNMENT
LOCAL SELF GOVERNMENT (RC)DEPARTMENT,
GOVERNMENT OF KERALA,THIRUVANANTHAPURAM 695 001.
W.P.(C) No.14313 of 2016
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BY ADVS.
SRI.EBIN MATHEW
SHRI.K.S.ARUN KUMAR, SC, KOOTHATTUKULAM
MUNICIPALITY
SRI.K.K.CHANDRAN PILLAI (SR.)
RAJAN T R
V.K.SUNIL
K.S.ARUN KUMAR
SHRI.K.SIJU, SC, VARKALA MUNICIPALITY
SRI.SUJITH MATHEW JOSE, SC, PALA MUNICIPALITY
SMT.S.AMBILY
SMT.S.AMBILY, SC, IRINJALAKUDA MUNICIPALITY
SRI.BINOY VASUDEVAN
SRI.T.M.ABDUL LATHEEF
SRI.M.P.ASHOK KUMAR
SMT.M.MEENA JOHN, SC, KANNUR MUNICIPAL CORPORATION
SRI.ABDUL MAJEED.N
SRI.K.N.ABHILASH
SRI.P.S.APPU
SRI.M.A.AHAMMAD SAHEER
SRI.E.C.BINEESH
SRI.BABU THOMAS PAZHAYATHOTTATHIL
SRI.HARISH R. MENON
SRI.V.N.HARIDAS
SRI.JOE JOSEPH KOCHIKUNNEL
SRI.ESM.KABEER
SRI.P.J.MATHEW
SRI.MATHEW B. KURIAN
SRI.P.MARTIN JOSE
SRI.MILLU DANDAPANI
SRI.C.V.MANUVILSAN
SRI.N.NANDAKUMARA MENON SR.
SRI.NAVEEN.T
SRI.A.R.NIMOD
SRI.PEEYUS A.KOTTAM
SRI.P.PRIJITH
SRI.P.K.RAVISANKAR
SRI.REJI GEORGE
SRI.K.T.SHYAMKUMAR
SRI.S.SREEKUMAR SR.
SRI.SREELAL N.WARRIER
SRI.A.SUDHI VASUDEVAN (SR.STANDING COUNSEL)
SRI.JOSE JOHN FOR R1
SRI.N.N.SUGUNAPALAN SR.
W.P.(C) No.14313 of 2016
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SRI.T.C.SURESH MENON
SRI.M.SREEKUMAR
SRI.M.SASINDRAN
SRI.SUNIL NAIR PALAKKAT
SRI.SAJJU.S
SRI.S.SUJIN
SRI.K.SHAJ
SMT.A.SREEKALA VAIKOM
SRI.P.P.THAJUDEEN, SC, SHORNUR MUNICIPALITY
SRI.V.M.KURIAN, SC, PALA MUNICIPALITY
SRI.P.P.THAJUDEEN, SC, OTTAPALAM MUNICIPALITY
SRI.E.S.M.KABEER, SC, KOTTAKKAL MUNICIPALITY
SRI.P.NARAYANAN, SC, ANDOOR MUNICIPALITY
SRI.ARUNKUMAR M.R. KARANAVAR, SC, HARIPAD
MUNICIPALITY
SRI. P.P.THAJUDEEN, SC, ANGAMALY MUNICIPALITY
SRI. SANTHOSH P.PODUVAL, SC, THRISSUR CORPORATION
SRI.P.VENUGOPAL, SC, TIRUR MUNICIPALITY
SRI.V.RENJITH KUMAR, SC, VARKALA MUNICIPALITY
SRI.GEORGE SEBASTIAN, SC, NILAMBUR MUNICIPALITY
SRI.P.P.THAJUDEEN
SRI.THOMAS P.KURUVILLA
J.OM PRAKASH
JOICE GEORGE
I.V.PRAMOD
VINOD MADHAVAN
DEVI P.(K/643/2013)
SANIYA C.V.(K/749/2021)
MONISHA BABU(K/001974/2024)
M.V.BOSE(K/8/1967)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 10.04.2025, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C) No.14313 of 2016
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P.M. MANOJ, J
------------------------------
W.P.(C) No.14313 of 2016
--------------------------------------------------
Dated this the 10th day of April, 2025
JUDGMENT
The 1st petitioner is a registered Association of Cultural Activities formed for promoting the Welfare of Cultural Activists and for espousing their cause. The 2nd petitioner is a cultural activist coming within definition of expression 'cultural activists' found in Section 2(d) of the Kerala Cultural Activists Welfare Fund Act, 2010.
2. It is the case of the petitioners that as per the provisions of Section 3(c) of the Kerala Local Authorities Entertainment Tax Act, 1961, the Local Self Government Institutions are bound to levy and collect cess from the tickets issued by them against each ticket. According to the said provision, the said amount has to be paid to the Kerala Cultural Activists Welfare Fund constituted under the Kerala Cultural Activists Welfare Fund Act, 2010 (Act No.6 of 2011).
3. The sole prayer sought in the writ petition is to direct respondents 2 to 80, which are the Local Self Government W.P.(C) No.14313 of 2016 12 2025:KER:32414 Institutions within the State to collect the cess in a sum of Rs.3/-
for each ticket as provided in Ext.P4 amendment, Ext.P5 notification, Ext.P10 Circular and Ext.P13 Government Order and remit the same promptly to the 1st respondent, at any rate within a period to be fixed by this Court.
4. I deem it appropriate to dispose of the writ petition in the light of the Division Bench judgment of this Court in W.A. No. 2300 of 2015 dated 12.02.2025, whereby it was declared that the provisions of Section 3(c) of the Kerala Local Authorities Entertainments Tax Act, 1961, are legally sustainable and that the respective theatre owners are liable to collect the cess as per Section 3(c) and remit the same to the concerned Local Self Government Institutions. The Local Self Government Institutions, in turn, are obligated to pay the amount so collected from the respective theatres to the Welfare Fund in accordance with Section 3(c).
In light of the above position declared by the aforementioned Division Bench judgment, this writ petition is liable to be allowed.
Accordingly, the writ petition is allowed. The respective Local Self Government Institutions are directed to collect the cess as prescribed under Section 3(c) of the Kerala Local Authorities W.P.(C) No.14313 of 2016 13 2025:KER:32414 Entertainments Tax Act, 1961, and to remit the same to the Kerala Cultural Activists Welfare Fund within the time limit prescribed under the provisions of the said Act.
Sd/-
P.M.MANOJ JUDGE sss W.P.(C) No.14313 of 2016 14 2025:KER:32414 APPENDIX OF WP(C) 14313/2016 PETITIONER EXHIBITS EXHIBIT P1. COPY OF THE RELEVANT PAGES OF THE BYLAW OF THE IST PETITIONER.
EXHIBIT P2. COPY OF THE CERTIFICATE OF REGISTRATION BEARING REGISTRATION NO.T.3723/06 DATED 2.8.2006 ISSUED TO THE IST PETITIONER BY THE REGISTRAR OF SOCIETIES, THIRUVANANTHAPURAM.
EXHIBIT P3. COPY OF THE IDENTITY CARD BEARING REGISTRATION NO.0103000049 ISSUED TO THE 2ND PETITIONER ON 24.3.14 BY THE 80TH RESPONDENT AFTER GETTING REGISTRATION AS MEMBER OF KERALA CULTURAL ACTIVISTS WELFARE FUND.
EXHIBIT P4. COPY OF KERALA LOCAL AUTHORITIES ENTERTAINMENTS TAX (AMENDMENT) ACT 2013.
EXHIBIT P5. COPY OF NOTIFICATION BEARING NO.SRO 28/2013 ISSUED BY PRINCIPAL SECRETARY TO GOVERNMENT OF KERALA AND PUBLISHED IN GAZETTE ON 16.1.13.
EXHIBIT P6. COPY OF COMMON JUDGMENT DATED 12.10.15 IN WPC 4195,5465,12705 OF 2013 PASSED BY THIS HONOURABLE COURT.
EXHIBIT P7. COPY OF INTERIM DIRECTION DATED 21.10.15 ISSUED BY THIS HONOURABLE COURT IN WA 2300/2015.
EXHIBIT P8. COPY OF ORDER DATED 6.1.16 PASSED BY THIS HONOURABLE COURT IN WA 2300/15.
EXHIBIT P9. COPY OF ORDER DATED 14.1.16 PASSED BY THIS HONOURABLE COURT IN WA 2300/15.
W.P.(C) No.14313 of 2016 152025:KER:32414 EXHIBIT P10. COPY OF CIRCULAR DATED 23.11.15 BEARING NO. 327240/RC2/2015/LSGD ISSUED BY PRINCIPAL SECRETARY TO GOVERNMENT, LOCAL SELF GOVERNMENT DEPARTMENT.
EXHIBIT P11. COPY OF LETTER DATED 4.1.16 ISSUED BY PRINCIPAL SECRETARY TO GOVERNMENT, LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA TO CHAIRMAN OF PETITIONER.
EXHIBIT P12. COPY OF ORDER DATED 12.1.16 ISSUED BY PRINCIPAL SECRETARY TO GOVERNMENT, LOCAL SELF GOVERNMENT DEPARTMENT, INTERDIRECTING COLLECTION OF CESS UNDER SEC. 3C OF KERALA LOCAL AUTHORITIES ENTERTAINMENTS ACT, TILL SAID PROVISION STANDS AMENDED.
EXHIBIT P13. COPY OF GO(RT) NO.1236/2016 LSGD DATED 11.3.16 ISSUED BY SECRETARY TO GOVERNMENT, LOCAL SELF GOVERNMENT (RC) DEPARTMENT, GOVERNMENT OF KERALA.
EXHIBIT P14. COPY OF THE REPLY DATED 4.4.16 SENT BY THE IST RESPONDENT TO THE IST PETITIONER.
EXHIBIT P15. COPY OF THE APPLICATION DATED 11.1.16 SUBMITTED UNDER THE RIGHT TO INFORMATION ACT BEFORE THE 57TH RESPONDENT SEEKING INFORMATION REGARDING COLLECTION AND REMITTANCE OF CESS.
EXHIBIT P15(A). COPY OF REPLY DATED 12.2.16 BY THE 57TH RESPONDENT UNDER THE RIGHT TO INFORMATION ACT.
EXHIBIT P16. COPY OF THE APPLICATION DATED 11.1.16 SUBMITTED UNDER THE RIGHT TO INFORMATION ACT BEFORE THE 75TH RESPONDENT SEEKING INFORMATION REGARDING COLLECTION AND REMITTANCE OF CESS.
W.P.(C) No.14313 of 2016 162025:KER:32414 EXHIBIT P16(A). COPY OF REPLY DATED 12.2016 BY THE 75TH RESPONDENT UNDER THE RIGHT TO INFORMATION ACT.
EXHIBIT P17. COPY OF THE APPLICATION DATED 11.1.16 SUBMITTED UNDER THE RIGHT TO INFORMATION ACT BEFORE THE 77TH RESPONDENT SEEKING INFORMATION REGARDING COLLECTION AND REMITTANCE OF CESS.
EXHIBIT P17(A). COPY OF REPLY DATED 12.2016 BY THE 77TH RESPONDENT UNDER THE RIGHT TO INFORMATION ACT.
EXHIBIT P18. COPY OF THE APPLICATION DATED 11.1.16 SUBMITTED UNDER THE RIGHT TO INFORMATION ACT BEFORE THE 78TH RESPONDENT SEEKING INFORMATION REGARDING COLLECTION AND REMITTANCE OF CESS.
EXHIBIT P18(A). COPY OF REPLY DATED 11.2.2016 BY THE 78TH RESPONDENT UNDER THE RIGHT TO INFORMATION ACT.
EXHIBIT P19. COPY OF THE APPLICATION DATED 11.1.16 SUBMITTED UNDER THE RIGHT TO INFORMATION ACT BEFORE THE 4TH RESPONDENT SEEKING INFORMATION REGARDING COLLECTION AND REMITTANCE OF CESS.
EXHIBIT P19(A). COPY OF REPLY DATED 20.1.16 BY THE 4TH RESPONDENT UNDER THE RIGHT TO INFORMATION ACT.
EXHIBIT P20. COPY OF THE APPLICATION DATED 11.1.16 SUBMITTED UNDER THE RIGHT TO INFORMATION ACT BEFORE THE 6TH RESPONDENT SEEKING INFORMATION REGARDING COLLECTION AND REMITTANCE OF CESS.
EXHIBIT P20(A). COPY OF REPLY DATED 22.1.16 BY THE 4TH RESPONDENT UNDER THE RIGHT TO INFORMATION ACT.
W.P.(C) No.14313 of 2016 172025:KER:32414 EXHIBIT P21. COPY OF THE APPLICATION DATED 11.1.16 SUBMITTED UNDER THE RIGHT TO INFORMATION ACT BEFORE THE 11TH RESPONDENT SEEKING INFORMATION REGARDING COLLECTION AND REMITTANCE OF CESS.
EXHIBIT P21(A). COPY OF REPLY DATED 23.4.16 BY THE 11TH RESPONDENT UNDER THE RIGHT TO INFORMATION ACT.
EXHIBIT P22. COPY OF THE APPLICATION DATED 11.1.16 SUBMITTED UNDER THE RIGHT TO INFORMATION ACT BEFORE THE 27TH RESPONDENT SEEKING INFORMATION REGARDING COLLECTION AND REMITTANCE OF CESS.
EXHIBIT P22(A). COPY OF REPLY DATED 08.2.16 BY THE 27TH RESPONDENT UNDER THE RIGHT TO INFORMATION ACT.
EXHIBIT P23. COPY OF THE APPLICATION DATED 11.1.16 SUBMITTED UNDER THE RIGHT TO INFORMATION ACT BEFORE THE 28TH RESPONDENT SEEKING INFORMATION REGARDING COLLECTION AND REMITTANCE OF CESS.
EXHIBIT P23(A). COPY OF REPLY DATED 11.2.16 BY THE 28TH RESPONDENT UNDER THE RIGHT TO INFORMATION ACT.
EXHIBIT P24. COPY OF THE APPLICATION DATED 11.1.16 SUBMITTED UNDER THE RIGHT TO INFORMATION ACT BEFORE THE 31ST RESPONDENT SEEKING INFORMATION REGARDING COLLECTION AND REMITTANCE OF CESS.
EXHIBIT P24(A). COPY OF REPLY DATED 8.2.16 BY THE 31ST RESPONDENT UNDER THE RIGHT TO INFORMATION ACT.
EXHIBIT P25. COPY OF THE APPLICATION DATED 11.1.16 SUBMITTED UNDER THE RIGHT TO INFORMATION ACT BEFORE THE 80TH RESPONDENT SEEKING INFORMATION REGARDING COLLECTION AND REMITTANCE OF CESS.
W.P.(C) No.14313 of 2016 182025:KER:32414 EXHIBIT P25(A). COPY OF REPLY DATED 23.1.16 BY THE 80TH RESPONDENT UNDER THE RIGHT TO INFORMATION ACT.
EXHIBIT P26. COPY OF THE LETTER DATED 18.3.16 ISSUED BY THE GENERAL SECRETARY OF KERALA FILM EXHIBITORS FEDERATION.
EXHIBIT P27. COPY OF THE NOTIFICATION DATED 4.3.16 BEARING SRO NO.244/2016 ISSUED BY THE GOVERNMENT OF KERALA.