Kerala Ration Wholesale Distributors Federation v. State Of Kerala
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 31ST DAY OF MARCH 2015/10TH CHAITHRA, 1937 WP(C).No. 8594 of 2015 (Y) --------------------------- PETITIONER(S):
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1. KERALA RATION WHOLESALE DISTRIBUTORS FEDERATION, REPRESENTED BY ITS GENERAL SECRETARY, SANTHOSH VARGHESE, KARAR BUILDING, M.C.ROAD, KOTTAYAM-686 001.
2. M/S. C.V.GEORGE & SONS, AWD-1, VADASSERIKARA P.O., RANNY-689 662, REPRESENTED BY MANAGING PARTNER ANI VARGHESE.
3. C.K.BHASKARA PILLAI & CO., AWD-2, ANGADI P.O., RANNI, REPRESENTED BY MANAGING PARTNER B.UPENDRAN NAIR.
4. M/S.BABY JOHN & CO, AWD-3, ANGADI, P.O.NELLIKKOMON, RANNI, REPRESENTED BY MANAGING PARTNER BABY JOHN.
5. M/S.PHILIP IDICULA & CO., AWD-4, KARIKULAM P.O., RANNI, REPRESENTED BY MANAGING PARTNER ROY EAPEN.
6. M/S.S.A.R. BASHEER & CO., AWD-5, CHITTAR P.O., PATHANAMTHITTA, REPRESENTED BY MANAGING PARTNER S.A.R. BASHEER
7. SUBHAG SUNDAR, AWD-1, MYPAPPARA, PATHANAMTHITTA.
8. PONNAMMA VARGHESE, PROPRIETOR, AWD-2, KONNI P.O.
9. M/S.M.T. TRADERS & CO., AWD-3, KOZHENCHERRY, REPRESENTED BY MANAGING PARTNER GEORGE.
10. P.K.PARAMESWRAN NAIR & CO., AWD-4, KONNI, REPRESENTED BY MANAGING PARTNER P.SUNIL.
11. E.S.DANIEL CO., AWD-5, KAIPPATTOOR, PATHANAMTHITTA, REPRESENTED BY MANAGING PARTNER BENNY DANIEL --2--
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12. JOHNSON P. VARGHESE, PROPRIETOR, AWD-6, THEKKEMALA P.O., KOZHENCHERRY.
13. M/S.T.M.S.RAWUTHER & CO., AWD-7, PATHANAMTHITTA, REPRESENTED BY MANAGING PARTNER ZAKEER HUSSAIN.
14. M/S.MANTHANATHU AGENCIES, AWD-8, KULANADA, PANTHALOM, REPRESENTED BY MANAGING PARTNER N.C.RAJASEKHARAN NAIR.
15. TWCS NO.P587/02, AWD-1, PARAKODE, P.O., ADOOR, REPRESENTED BY THE SECRETARY.
16. MAYA G.R., PROPRIETRESS, AWD-2, PANDALOM P.O.
17. P.RADHA DEVI, AWD-3, PARAKKODE.
18. M/S.P.V.THOMAS & CO., AWD-4, KALANJOOR P.O., PATHANAMTHITTA, REPRESENTED BY MANAGING PARTNER P.V.THOMAS.
19. TWCS NO.P.587/02, AWD-5, ADOOR, REPRESENTED BY THE SECRETARY.
20. EAPEN GEEVARGHESE, AWD-1, PULIKEEZHU, THIRUVALLA.
21. LALU SEBASTIAN, PROPRIETOR, AWD-3, THIRUVALLA.
22. ESS VEE & CO., AWD-3, THIRUVALLA, REPRESENTGED BY MANAGING PAPRTNER GEROGE VARGHESE.
23. SUNILKUMAR, PROPRIETOR, AWD-4, P.O.KUMBANAD, THIRUVALLA.
24. K.V.IDICULA & CO., AWD-1, MALLAPPALLY WEST P.O., REPRESENTED BY MANAGING PARTNER, K.V.IDICULA.
25. PRASANNA SASIDHARAN, PROPRIETRESS, AWD-2, KOTTANGAL, MALLAPPILLY.
26. V.J.THOMAS, PROPRIETOR, AWD-3, VENNIKKULAM P.O., MALLAPPALLY, PATHANAMTHITTA. BY ADVS.SRI.M.V.BOSE SRI.VINOD MADHAVAN SMT.NISHA BOSE --3--
--3-- RESPONDENT(S):
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1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, FOOD & CIVIL SUPPLIES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPUAM-695 001.
2. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPUAM-695 001.
3. THE COMMISSIONER, FOOD & CIVIL SUPPIES DEPARTMENT, PUBLIC OFFICE BUILDING, OPPOSITE MUSEUM, THIRUVANANTHAPURAM-695 001.
4. THE DISTRICT SUPPLY OFFICER, OFFICE OF THE DISTRICT SUPPLY OFFICER, PATHANAMTHITTA-689 645.
5. THE FOOD CORPORATION OF INDIA, REGIONAL OFFICE, KESAVADASAPURAM, PATTOM PALACE P.O., THIRUVANANTHAPURAM-695 004, REPRESENTED BY THE PRNINCIPAL OFFICER AND REGIONAL GENERAL MANAGER.
6. THE DISTRICT MANAGER, FOOD CORPORATION OF INDIA, PATHANAMTHITTA-689 645.
R1 TO R4 BY GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN R5 & R6 BY ADV. SRI.M.R.ANISON, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-03-2015 ALONG WITH WPC. 8923/2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 8594 of 2015 (Y) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:
------------------------------------- EXT.P1.
TRUE COPY OF COMMUICATION DATED19/3/2014.
EXT.P2.
TRUE COPY OF JUDGMENT DATED 22/8/2014 IN WPC NO.23537/2012. EXT.P3.
TRUE COPY OF LETTER DATED 24/4/2014 ISSUED BY THE 3RD RESPONDENT.
EXT.P4.
TRUE COPY OF REPRESENTATIN DATED 4/8/2014.
EXT.P4(A).
TRUE COPY OF ACKNOWLDGEMENT CARD SIGNED BY THE 4TH RESPONDENT.
RESPONDENT(S)' EXHIBITS:
- NIL --------------------------------------- /TRUE COPY/ P.S. TO JUDGE mbr/
A.K.JAYASANKARAN NAMBIAR, J.
W.P.(C).No.8594 of 2015 & W.P.(C).No.10557 of 2015 ............................................................. Dated this the 31st day of March, 2015 J U D G M E N T The petitioners in W.P.(C).No.8594 of 2015 are authorised wholesale dealers of rationed articles in Pathanamthitta district. In W.P.(C).No.10557 of 2015, the petitioners are authorised wholesale dealers of Thiruvananthapuram district. There were amounts paid by them towards tax in respect of the turnover of rationed articles. It is the case of the petitioners that they were exempted from payment of tax, and hence, there was no legal basis for the collection of tax from them by the respondents. Pursuant to orders of the Government, it was clarified that the petitioners were not liable to pay tax during the period in question.
Accordingly, the petitioners have approached the 4th respondent with a representation giving details of the tax paid by them and seeking a refund of the same. In the writ petition, the grievance of the petitioners is that although the representation was preferred before the 4th respondent in 04.08.2014 (W.P.(C).No.8594 of 2015) and 10.02.2015 (W.P.(C).No.10557 of 2015) respectively, the 4th respondent has not passed any orders on the same.
W.P.(C).No.8594 of 2015 & W.P.(C).No.10557 of 2015
2. I have heard the learned counsel for the petitioners and the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I dispose the writ petition with a direction to the 4th respondent to consider and pass orders on the representations, if any, preferred by the petitioners, seeking refund of the tax paid by them during the relevant period, within a period of three months from the date of receipt of a copy of this judgment.
A.K.JAYASANKARAN NAMBIAR JUDGE mns
W.P.(C).No.8594 of 2015 & W.P.(C).No.10557 of 2015