Mcs Advertisers vs. Pudusseri Grama Panchayat
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN THUR AY, THE 13TH DAY OF JULY 2023 / 22ND ASHADHA, 1945 WP(C) NO.6074 OF 2018 PETITIONER :- MCS ADVERTISERS, 2ND FLOOR, REGENCY CENTRE, CALVERY ROAD, WEST FORT, THRISSUR - 680 004, REPRESENTED BY ITS PROPRIETOR SRI.SHAJI M.C. BY ADVS. SRI.SADCHITH.P.KURUP SRI.C.P.ANIL RAJ RESPONDENTS :- 1 PUDUSSERI GRAMA PANCHAYAT REPRESENTED BY ITS SECRETARY, PANCHAYATH OFFICE, KANCHIKKODE P.O., PALAKKAD- 678 623. 2 THE SECRETARY PUDUSSERI GRAMA PANCHAYATH, PANCHAYATH OFFICE, KANCHIKKODE P.O., PALAKKAD - 678 623. 3 THE COMMISSIONER OF GOODS AND SERVICE TAX, OFFICE OF THE COMMISSIONER FOR GOODS & SERVICE TAX, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 4 SRI.ILLIAS A. 8/33, COLLEGE ROAD, PARAKKUNNAM, PALAKKAD - 678 001. BY ADVS. SRI.BABU JOSEPH KURUVATHAZHA SRI.SREELAL N. WARRIER SRI.V.A.VINOD THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.6074 OF 2018 -: 2 :- JUDGMENT Dated this the 13
th day of July, 2023 This writ petition is filed challenging Exts.P1 and P2 authorisations issued by the Grama Panchayat to collect advertisement tax for hoardings and advertisements exhibited in the premises within the Panchayat.
It is submitted by the learned counsel for the petitioner that by the enactment of the Kerala State Goods and Services Tax Act, 2017, Section 209 of the Kerala Panchayat Raj Act, 1994 which empowered the Panchayat to collect tax on advertisements has been repealed and that the Panchayat has no manner of right to issue Exts.P1 and P2 requiring the collection of advertisement tax for the period after the repealment.
The learned counsel appearing for the respondent Panchayat submits that instructions have not been received from the Panchayat.
In any view of the matter, since Section 209 of the Kerala Panchayat Raj Act stands omitted by the Kerala State Goods and Services Tax Act with effect from 16.9.2017, I am of
WP(C) NO.6074 OF 2018 -: 3 :- the opinion that the respondents cannot proceed under the said provision of law. In the above view of the matter, it is made clear that the collection of advertisement tax can only be strictly in accordance with the provisions of law and any action taken on the basis of repealed provision would be incompetent. This writ petition is ordered accordingly. ANU SIVARAMAN
JUDGE Jvt/
WP(C) NO.6074 OF 2018 -: 4 :- APPENDIX OF WP(C) 6074/2018 PETITIONER EXHIBITS EXHIBIT-P1OF THE AUTHORISING LETTER DATED 25/05/2017 GIVEN BY THE IST RESPONDENT TO THE 4TH RESPONDENT EXHIBIT-P2OF THE ORDER DATED 15/09/2017 ISSUED BY THE 2ND RESPONDENT
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.