Vinayaka Cashew Company vs. The State Tax Officer
Held
The Court held that the amendment enhancing the court fee to 1% is prospective and applies from 01.04.2016. Therefore, the insistence on the enhanced fee for the assessment year 2015-16 was illegal.
Facts
The petitioner, an assessee under the Central Sales Tax Act, 1956, was assessed for the year 2015-16 and raised a demand. While filing an appeal, the petitioner paid 0.5% court fee to the Kerala Legal Benefit Fund. The appellate authority insisted on 1% court fee based on a notification issued in 2016.
Key Issues
Whether the enhanced court fee notification applies retrospectively to the assessment year 2015-16. Whether the petitioner is liable to pay 1% court fee for an appeal relating to the 2015-16 assessment period.
Sections Cited
Section 55
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE BASANT BALAJI THURSDAY, THE 25TH DAY OF JULY 2024 / 3RD SRAVANA, 1946 WP(C) NO. 9422 OF 2021 PETITIONER: VINAYAKA CASHEW COMPANY MANGAD, KOLLAM REP.BY ITS MANAGING PARTNER, B. MOHANACHANDRAN NAIR. BY ADVS. SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER II CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM 691 001. 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM 691 001. 3 STATE OF KERALA REP.BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. OTHER PRESENT: GP SRI SAYED M. THANGAL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC 9422/2021 -2- JUDGMENT (Dated this the 25th day of July 2024) The petitioner is an assessee under the Central Sales Tax Act, 1956. For the year 2015-16, the petitioner has filed the return. The 1st respondent completed the assessment under Rule 6(5) of the CST (Kerala) Rules, 1957, and by Ext.P1 order dated 21.12.2020, raised a demand of Rs.33,57,420/- for the year 2015-16. The petitioner filed an
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