Ramachandran K.V. vs. State Of Kerala
Held
The Court directed the fourth respondent to consider the petitioner's refund claim. The authority must determine if the petitioner collected the cess from customers or paid it from his own resources.
Facts
The petitioner sought a refund of 'Mangalya Nidhi Cess' paid for letting out his auditorium. This cess was later declared ultra vires by the High Court and confirmed by the Division Bench.
Key Issues
Whether the petitioner is entitled to a refund of 'Mangalya Nidhi Cess' and if the cess was collected from customers or borne by the petitioner.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 27TH DAY OF NOVEMBER 2018 / 6TH AGRAHAYANA, 1940 WP(C).No. 32165 of 2018 PETITIONER/S: RAMACHANDRAN K.V. AGED 61 YEARS PROPRIETOR, SREEVALSAM KALYANA MANDAPAM, PAYYANNUR, KANNUR 670 307 BY ADVS. K.P.PRADEEP SMT.ANJANA KANNATH SMT.NEENA ARIMBOOR SRI.SANAND RAMAKRISHNAN SRI.V.RENJITH KUMAR RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001 2 COMMISSIONER OF COMMERCIAL TAXES/ KSGST, DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002. 3 DEPUTY COMMISSIONER COMMERCIAL TAXES/KERALA STATE GST, KANNUR, CIVIL STATION, KANNUR 670 001 4 COMMERCIAL TAX OFFICER(LUXURY TAXES)/ STATE TAX OFFICER, OFFICE OF THE DEPUTY COMMISSIONER, COMMEERCIAL TAXES/ KERALA STATE GST, KANNUR, CIVIL STATION, KANNUR 670 001. W.P.(C) No.32165/2018 -2- BY ADV. GOVERNMENT PLEADER OTHER PRESENT: SPL. GP SRI P. RAVINDRANATH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitione
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