Kerala High Court
The Kerala Small Scale Soap ... vs State Of Kerala Represented By ... on 17 March, 1999
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
THURSDAY, THE 26TH DAY OF MAY 2016/5TH JYAISHTA, 1938
OP.NO. 28481 OF 1999 (N)
-------------------------
PETITIONER(S):
--------------------=----
1.THE KERALA SMALL SCALE SOAP MANUFACTURERS ASSOCIATION
WITH REG.NO.277/99, VYAPARA BHAVAN, BANK ROAD, KOZHIKODE,
REPRESENTED BY GENERAL SECRETARY
2.THE ERAVIPURAM CHARITABLE CENTRE, WITH REGN.NO.2950/88,
PANTHRANDUMURI, THATTAMALA P.O., KOLLAM, REPRESENTED BY
COMMITTEE MEMBER
3. A.K.MEMORIAL CHARITABLE TRUST, WITH REG.NO.Q 208/93,
THATTAMALA P.O., KOLLAM REPRESENTED BY SECRTARY
BY ADVS.SRI.V.M.KURIAN
SRI.A.V.THOMAS
RESPONDENT(S):
--------------
1.STATE OF KERALA REPRESENTED BY PRINCIPAL SECRETARY
DEPARTMENT OF TAXES, TRIVANDRUM
2.THE SALES TAX OFFICER, IIND CIRCLE, KOLLAM
BY ADV. GOVERNMENT PLEADER SRI.SUDHEESH KUMAR
BY ADV. SRI.RAJU JOSEPH, SPL.GP(TAXES)
THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 26-05-2016,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
OP.NO. 28481 OF 1999 (N)
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1:TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 17.03.1999 OF THE
1ST PETITIONER UNDER THE SOCIETIES REGISTRATION ACT
EXT.P2:TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 31.12.1998 OF THE
2ND PETITIONER AS CHARITABLE SOCIETY
EXT.P2(A): ENGLISH TRANSLATION OF EXT.P2
EXT.P3:TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 17.03.1993 OF THE
3RD PETITIONER AS CHARITABLE SOCIETY
EXT.P3(A): ENGLISH TRANSLATION OF EXT.P3
EXT.P4: TRUE COPY OF THE REPRESENTATION DATED 6.03.1999 SUBMITTED BY THE
PETITIONERS BEFORE THE GOVERNMENT
EXT.P4(A): ENGLISH TRANSLATION OF EXT.P4
EXT.P5: TRUE COPY OF THE REPLY DATED 03.09.1999 RECEIVED BY THE
PETITIONERS FROM THE 1ST RESPONDENT
EXT.P5(A): ENGLISH TRANSLATION OF EXT.P5
EXT.P6: TRUE COPY OF THE LETTER DATED 06.08.1997 SENT BY THE FIRST
RESPONDENT TO THE 1ST PETITIONER
EXT.P6(A): ENGLISH TRANSLATION OF EXT.P6
EXT.P7: TRUE COPY OF THE JUDGMENT DATED 28.05.1999 IN O.P.NO.12770 OF 1999
EXT.P8: TRUE COPY OF THE NOTICE DATED 02.08.1999 RECEIVED BY THE 2ND
PETITIONER FOR THE YEAR 1997-98
EXT.P9: TRUE COPY OF THE NOTICE DATED 02.08.1999 RECEIVED BY THE 3RD
PETITIONER FOR THE YEAR 1997-98
EXT.P10: TRUE COPY OF THE NOTICE DATED 30.07.1999 RECEIVED BY THE 3RD
PETITIONER FOR THE YEAR 1998-99
EXT.P11: TRUE COPY OF THE REPLY FILED BY THE 2ND PETITIONER DATED
09.08.1999
EXT.P12: TRUE COPY OF THE REPLY FILED BY THE 3RD PETITIONER DATED
09.09.1999
EXT.P13: TRUE COPY OF THE ASSESSMENT ORDER DATED 18.08.1999 FOR THE
YEAR 1997-98 IN RESPECT OF THE 2ND PETITIONER.
EXT.P14:TRUE COPY OF THE ASSESSMENT ORDER DATED 18.08.1999 FOR THE YEAR
1997-98 IN RESPECT OF THE 3RD PETITIONER.
EXT.P15:TRUE COPY OF THE ASSESSMENT ORDER DATED 18.08.1999 FOR THE YEAR
1998-99 IN RESPECT OF THE 2ND PETITIONER.
RESPONDENTS' EXHIBITS: NIL
//TRUE COPY//
P ATO JUDGE
A.K.JAYASANKARAN NAMBIAR, J.
.............................................................
O.P.No.28481 of 1999
.............................................................
Dated this the 26th day of May, 2016
J U D G M E N T
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 2nd and 3rd petitioners.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE mns/26.05.16 -2- W.P.(C). No. of