Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 4TH DAY OF AUGUST 2023 / 13TH SRAVANA, 1945 WP(C) NO. 35672 OF 2015 PETITIONER/S:
1 KERALA TELEVISION FEDERATION DOOR NO.42, BELHAVEN ARDEN ROAD, KOWDIAR, THIRUVANANTHAPURAM-695003 REPRESENTED BY ITS GENERAL SECRETARY SRI. JOHN BRITTAS.
2 M/S. MALAYALAM COMMUNICATIONS LTD.
KAIRALI TOWERS, ASAN SQUARE, UNIVERSITY COLLEGE P.O., PALAYAM, THIRUVANANTHAPURAM-695034 REPRESENTED BY ITS MANAGING DIRECTOR SRI. JOHN BRITTAS.
3 THE MATHRUBHUMI PRINTING AND PUBLISHING COMPANY LTD.
MATHRUBHUMI NEWS, V.M.NAIR MEMORIAL BUILDING, MATHRUBHUMI ROAD, VANCHIYOOR, THIRUVANANTHAPURAM-695035, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, SRI. MOHAN NAIR.
4 ASIANET NEWS NETWORK PVT. LTD.
ASIANET COMPLEX, THIRUVANANTHAPURAM, REPRESENTED BY ITS DIRECTOR & BUSINESS HEAD SRI. FRANK P. THOMAS.
BY ADVS.
SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI1748 SRI.P.S.SREE PRASAD RESPONDENT/S:
1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM-695001.
*2 MINISTRY OF FINANCE REPRESENTED BY TAXES SECRETARY, THIRUVANANTHAPURAM-695001.
*[DELETED] [ R2 IS WRONGLY DESCRIBED AND IS DELETED FROM THE PARTY ARRAY AS PER ORDER DATED 16/06/2016.]
3 COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM-695001.
4 ASSISTANT COMMISSIONER III SPECIAL CIRCLE, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695001.
BY ADVS.
GOVERNMENT PLEADER GOVERNMENT PLEADER OTHER PRESENT:
SHRI.MUHAMMED RAFEEQ-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.35672 of 2015 2 JUDGMENT 1.
The present writ petition has been filed under Article 226 of the Constitution of India impugning the notice and summons, Exts.P6 and P6(2) dated 24.07.2015 whereby the petitioners were directed to produce the documents in respect of purchase and sale of copyright of cinematographic films from 01.04.2015 onwards and the details of rent out of the cinematographic films with reference to an enquiry under Kerala Value Added Tax Act, 2003 related to the levy of tax on sale and the right to use of cinematographic films.
Admittedly the petitioners would not file any reply to the said notice and approached this Court by filing the present writ petition. This Court granted interim order dated 18.12.2015.
Thereafter the assessing authority could not proceed with the notice. The proposed levy is for two years; 2015 – 2017 when the Constitution was amended and new tax regime in the name of GST was implemented by introducing GST Act, 2017.
It appears that the petitioners approached the Government by submitting Ext.P7 representation. However, no decision
WP(C) No.35672 of 2015 3 could be taken.
2.
Considering the fact that only by the impugned notice the petitioner has been directed to produce the documents with respect to the purchase and sale of cinematographic films for finding out whether any tax has to be levied, this Court would not like to interfere with the impugned notice. Petitioner is directed to produce all the relevant documents before the assessing authority within a period of two months from today.
3.
The petitioners have already approached the State Government by representation dated 31.10.2015, Ext.P7.
The State Government should take a decision on the representation within a period of two months. Petitioners are directed to file a fresh representation within a period of four weeks from today. The assessing authority may proceed with the matter. However, it will not pass final order, for a period of three months or till the Government take a decision, whichever is earlier. Petitioners will be at liberty to raise all their contentions before the assessing authority in respect of proposed levy of tax.
WP(C) No.35672 of 2015 4 4.
With the aforesaid observations, this Writ Petition is disposed of.
Sd/- DINESH KUMAR SINGH JUDGE Shg
WP(C) No.35672 of 2015 5 APPENDIX OF WP(C) 35672/2015 PETITIONER EXHIBITS EXHIBIT P1: A TRUE COPY OF THE MEMORANDUM OF ASSOCIATION OF THE FIRST PETITIONER.
EXHIBIT P2: A TRUE COPY OF THE ARTICLES OF ASSOCIATION OF THE FIRST PETITIONER.
EXHIBIT P3: A COPY OF THE FINANCE ACT 2015-16 (RELEVANT PROVISIONS) EXHIBIT P4: A COPY OF THE CIRCULAR NO.9/2015 DATED 9.4.2015.
EXHIBIT P5: A COPY OF THE PRESS REPORT IN MALAYALA MANORAMA DAILY DATED 6.8.2015.
EXHIBIT P6: TRUE COPY OF THE SAID NOTICE DATED 24.7.2015 EXHIBIT P7: A TRUE COPY OF THE REMINDER/REPRESENTATION DATED 31.10.2015.