High Court of KeralaWP(C)/22351/2015disposed of

M/S.Manoj Auditorium v. Commercial Tax Officer

2015-07-29Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 29TH DAY OF JULY 2015/7TH SRAVANA, 1937 WP(C).No. 22351 of 2015 (T) ---------------------------- PETITIONER :

------------------- M/S.MANOJ AUDITORIUM, NAVAIKULAM, THIRUVANANTHAPURAM - 695 603 REPRESENTED BY ITS PROPRIETOR, P.G.NAIR.

BY ADVS.SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENTS :

----------------------

1. COMMERCIAL TAX OFFICER LUXURY TAX, OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM 695 002.

2. DEPUTY COMMISSIONER (APPEALS) OFFICE OF THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, THIRUVANANTHAPURAM 695 002.

3. COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES KARAMANA POST, THIRUVANANTHAPURAM 695 002.

4. STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 22351 of 2015 (T) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1:

COPY OF THE ASSESSMENT ORDER DATED 2.6.14 PASSED BY THE IST RESPONDENT FOR THE YEAR 2013-14.

EXHIBIT P2:

COPY OF THE ORDER DATED 23.12.14 PASSED BY THE 2ND RESPONDENT.

RESPONDENT(S)' EXHIBITS :

NIL.

//TRUE COPY// P.A.TO JUDGE bp

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P(C). No. 22351 of 2015 ------------------------------------------- Dated this the 29th day of July, 2015

J U D G M E N T

The petitioner challenging the orders passed for levying Mangalya Nidhi cess, has approached this Court. 2.

In view of the fact that, the levy itself held as unconstitutional based on the judgment of this Court in Thara Jayakumar V. State of Kerala (2014 (4) KLT 333) and affirmed by the Division Bench of this Court in W.A. No.1799/2014 and connected cases dated 09.04.2015, the impugned proceedings are set aside.

This writ petition is disposed of.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.