The Kerala State Ice ... vs The Assessing Officer/Fisheries ...
2021 Latest Caselaw 22525 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
           THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
   THURSDAY, THE 11TH DAY OF NOVEMBER 2021 / 20TH KARTHIKA, 1943
                       WP(C) NO. 24877 OF 2012
PETITIONERS:

    1     M.K.ABDUL LATHEEF,
          PARVEENA ICE PLANT,
          HARBOR ROAD, JN,
          BEYPOOR P.O. KOZHIKODE 673015.

    2     CRESENT ICE
          BEACH ROAD, BEYPOR
          KOZHIKODE 673015,
          REPRESENTED BY ITS MANAGING PARTNER
          ABDUL RAZAK.

    3     A.R.K. ICE PLANT
          BEACH ROAD, BEYPOR
          KOZHIKODE 673015,
          REPRESENTED BY ITS MANAGING PARTNER
          ABDUL RAZAK.

    4     ON ICE LAND
          NIWA, FAROOK COLLEGE P.O.
          KOZHIKODE 673632,
          REPRESENTED BY ITS MANAGING PARTNER
          MOHAMMED NAJEEB.

    5     K.VISWANATHAN
          PREMIER ICE PLANT
          FISHING HARBOR ROAD
          BEYPOR, CALICUT 673015.

    6     M/S.MUBARAK ICE PLANT
          BEACH ROAD, BEYPOR
          KOZHIKODE 673015,
          REPRESENTED BY ITS MANAGING PARTNER
          C.P.ABDUL LATHEEF.

    7     SAKKENA
          BEACH ICE & COLD STORAGE,
          BEACH ROAD, BEYPOR
          CALICUT 673015.

          BY ADVS.
          SMT.SUMATHY DANDAPANI (SR.)
 WP(C) Nos. 24877 &
24888 of 2012
                                 2

           SRI.MILLU DANDAPANI



RESPONDENTS:

    1      THE ASSESSING OFFICER / FISHERIES DEPUTY
           DIRECTOR
           KOZHIKODE 673015.

    2      THE DIRECTOR OF FISHERIES
           FISHERIES DEPARTMENT
           THIRUVANANTHAPURAM - 695001.

    3      STATE OF KERALA
           REPRESENTED BY ITS CHIEF SECRETARY
           SECRETARIAT, THIRUVANANTHAPURAM 695001.

           SMT.VIDYA KURIAKOSE, GP


        THIS   WRIT   PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 11.11.2021, ALONG WITH WP(C).24888/2012,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) Nos. 24877 &
24888 of 2012
                             3



          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                          PRESENT
        THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
     THURSDAY, THE 11TH DAY OF NOVEMBER 2021 / 20TH
                       KARTHIKA, 1943
                  WP(C) NO. 24888 OF 2012
PETITIONERS:

    1      THE KERALA STATE ICE MANUFACTURERS
           ASSOCIATION
           REG. NO. ER 906/02, PREMIER BUILDING,
           FISHERIES HARBOUR THOPPUMPADY-682005,
           REPRESENTED BY ITS GEN. SECRETARY
           SRI. K. UTHAMAN.

    2      YAMAMA ICE & SEA FOODS
           BLANGAD, CHAVAKKAD-680506
           REPRESENTED BY ITS MANAGING PARTER
           P.K. UNNIKRISHNAN.

    3      SALEEM
           SALEEM ICE PLANT,
           (SALEEM HELADORA & FROZERS)
           BLANGAD, CHAVAKKAD-680506.

    4      KARAPURATH ICE FACTORY
           EDAMUTTOM, THRISSUR-680568
           REPRESENTED BY ITS MANAGING PARTNER
           M.E. ABDHU.

    5      M.A. MUSTHAFA
           AL AMEEN ICE FACTORY
           VADANAPPILLY.P.O.,
           GANAESAMANGALAM, THRISSUR-680614.

    6      ABDUL MANAF
           AMEENA ICE FACTORY
           AZHEEKODE JETTY.P.O.,
           THRISSUR-680666.

    7      THREE STAR INDUSTRIALS
           AZHEEKODE JETTY.P.O.,
           THRISSUR-680666
 WP(C) Nos. 24877 &
24888 of 2012
                                 4

           REPRESENTED BY ITS MANAGING PARTNER
           K.A. ALU.

    8      ABDUL SALIM
           PROPRIETOR, ALF ICE PLANT
           CHANGANKULANGARA
           VAVVAKKAVU.P.O.,
           KARUNAGAPPALLY
           KOLLAM-690528.

           BY ADVS.
           SMT.SUMATHY DANDAPANI (SR.)
           SRI.MILLU DANDAPANI



RESPONDENTS:

    1      THE ASSESSING OFFICER & FISHERIES DEPUTY
           DIRECTOR
           O/O. DEPUTY DIRECTOR OF FISHERIES,
           THRISSUR-680004.

    2      THE ASSESSING OFFICER & FISHERIES DEPUTY
           DIRECTOR
           O/O. DEPUTY DIRECTOR OF FISHERIES
           KOLLAM-691013.

    3      THE DIRECTOR OF FISHERIES
           FISHERIES DEPARTMENT,
           THIRUVANANTHAPURAM-695001.

    4      STATE OF KERALA
           REPRESENTED BY ITS CHIEF SECRETARY
           SECRETARIAT, THIRUVANANTHAPURAM-695001.

           BY ADV.SMT.VIDYA KURIAKOSE, GOVERNMENT
           PLEADER




        THIS   WRIT   PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 11.11.2021, ALONG WITH WP(C).24877/2012,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) Nos. 24877 &
24888 of 2012
                                    5




               P.V.KUNHIKRISHNAN, J
        ----------------------------------
        W.P.(C)Nos.24877 and 24888 of 2012
        ----------------------------------
      Dated this the 11th day of November 2021

                             JUDGMENT

The above two writ petitions are connected

and therefore I am disposing these writ

petitions by a common judgment. It will be

enough, if the prayer in one of the writ

petition is extracted. The prayer in W.P.

(C)No.24877/2012 is extracted hereunder:

"(i) declare that petitioners will not come under the purview of the Act.

(ii) issue a writ of certiorari to set aside the notices Exts.P1 to P7 issued by the 1st respondent.

(iii)award cost of this petition.

(iv)grant such other relief as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case."

2. Petitioners are aggrieved by the

proceedings taken under the Kerala Fishermen's

and Allied Workers Welfare Cess Act, 2007

demanding cess. Both sides submitted that the WP(C) Nos. 24877 & 24888 of 2012

matter is covered by the judgment of this Court

in Seafood Exporters Association of India v.

State of Kerala and others [ILR 2019(1)

Kerala 643] and the judgment dated 06.10.2021

in W.P.(C)No.22237 of 2010.

In the light of the above judgments, I

think the impugned orders will not stand.

Therefore, these writ petitions are allowed.

The impugned recovery notices in W.P.

(C)Nos.24877 and 24888 of 2012 are quashed.

Sd/-

P.V.KUNHIKRISHNAN JUDGE

DM WP(C) Nos. 24877 & 24888 of 2012

APPENDIX OF WP(C) 24877/2012

PETITIONER EXHIBITS

EXHIBIT P1 TRUE COPY OF NOTICE NO.E/3224/08 DATED 4/8/2012 ISSUED TO 1ST PETITIONER.

EXHIBIT P2 TRUE COPY OF NOTICE NO.E/3224/08 DATED 4/8/2012 ISSUED TO 2ND PETITIONER.

EXHIBIT P3 TRUE COPY OF NOTICE NO.E/3224/08 DATED 4/8/2012 ISSUED TO 3RD PETITIONER.

EXHIBIT P4 TRUE COPY OF NOTICE NO.E/3224/08 DATED 4/8/2012 ISSUED TO 4TH PETITIONER.

EXHIBIT P5 TRUE COPY OF NOTICE NO.E/3224/08 DATED 4/8/2012 ISSUED TO 5TH PETITIONER.

EXHIBIT P6 TRUE COPY OF NOTICE NO.E/3224/08 DATED 4/8/2012 ISSUED TO 6TH PETITIONER.

EXHIBIT P7 TRUE COPY OF NOTICE NO.E/3224/08 DATED 4/8/2012 ISSUED TO 7TH PETITIONER.

EXHIBIT P8 TRUE COPY OF REPLY DATED 3/10/12 SUBMITTED BY 3RD PETITIONER TO R1.

EXHIBIT P9 TRUE COPY OF LETTER NO.K3-19431/12 DATED 22/9/12 ISSUED BY 2ND RESPONDENT.

RESPONDENTS EXHIBITS :NIL

EXHIBIT R3(A) A TRUE COPY OF THE SCHEME. WP(C) Nos. 24877 & 24888 of 2012

APPENDIX OF WP(C) 24888/2012

PETITIONER EXHIBITS

EXHIBIT P1 TRUE COPY OF THE ORDER NO.B-

1053/2008(4)DATED 20.9.2012 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE ORDER NO.B-

1053/2008(7)DATED 20.9.2012 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE ORDER NO.B-

1053/2008(3)DATED 20.9.2012 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE ORDER NO.B-

1053/2008(8)DATED 20.9.2012 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P5 TRUE COPY OF THE ORDER NO.B-

1053/2008(9)DATED 20.9.2012 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P6 TRUE COPY OF THE NOTICE NO.87/CESS/10-11, DATED 13.6.2011 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P7 TRUE COPY OF THE LETTER NO.1/3160/08 DATED 16.8.2012, ISSUED BY THE 2ND RESPONDENT.

EXHIBIT P8 TRUE COPY OF THE JUDGMENT IN OP NO.6958 OF 2003 DATED 31.8.2005 OF THIS HON'BLE COURT.

RESPONDENTS EXHIBITS :NIL

//TRUE COPY//

PA TO JUDGE