M/S Raheel Communication vs The Commissioner on 30 November, 2022
19. It is appropriate to refer to the Judgment of
the Constitutional Bench of the Apex Court in the case
of Koluthara Exports Limited Vs State of Kerala
and others reported in (2002)2 SCC 459 wherein the
Apex Court dealing with Judgment of the Division
Bench of High Court of Kerala (Ernakulam) upholding
the Constitutional Validity of Section 4(2) read with
Section 2(d) of Kerala Fishermen Welfare Fund Act,
1985(Act 30 of 1985) (As amended by Act 15 of
1987). At paragraph 18 has held as under ;