Kerala High Court
Kalari Kovilakam vs The Commercial Tax Officer (Wc & ... on 1 October, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943
WP(C) NO. 1144 OF 2020
PETITIONER:
HOTEL AND ALLIED TRADES PVT LTD.
KALARI KOVILAKAM, KOVILAKAM MUKKU, KOLLENGODE, PALAKKAD
- 678 506, REPRESENTED BY ITS AUTHORIZED SIGNATORY MR.
MICHAEL DOMINIC.
BY ADVS.
JOSEPH MARKOSE (SR.)
SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.ISAAC THOMAS
SRI.P.G.CHANDAPILLAI ABRAHAM
SHRI.ALEXANDER JOSEPH MARKOS
RESPONDENT:
THE COMMERCIAL TAX OFFICER (WC AND LT)
COMMERCIAL TAXES, PALAKKAD - 678 501.
SMT. RESMI THOMAS -GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.10.2021, ALONG WITH WP(C).1167/2020, 1148/2020 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
[WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018]
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943
WP(C) NO. 1167 OF 2020
PETITIONER:
KALARI KOVILAKAM,
ESCAPADE RESORTS (PVT.) LTD., REPRESENTED BY ITS
DIRECTOR, MR. MICHAEL DOMINIC.
BY ADVS.
JOSEPH MARKOSE (SR.)
SRI.ISAAC THOMAS
SRI.ABRAHAM JOSEPH MARKOS
RESPONDENTS:
THE COMMERCIAL TAX OFFICER (WC AND LT),
COMMERCIAL TAXES, PALAKKAD-678501.
SMT. RESMI THOMAS -GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.10.2021, ALONG WITH WP(C).1144/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
[WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018]
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943
WP(C) NO. 1148 OF 2020
PETITIONER:
HOTEL AND ALLIED TRADES PVT LTD.,
KALARI KOVILAKOM, KOVILAKOM MUKKU, KOLLENGODE,
PALAKKAD-678506, REPRESENTED BY ITS AUTHORIZED
SIGNATORY, MR.MICHAEL DOMINIC.
BY ADVS.
JOSEPH MARKOSE (SR.)
SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.ISAAC THOMAS
SRI.P.G.CHANDAPILLAI ABRAHAM
SHRI.ALEXANDER JOSEPH MARKOS
RESPONDENTS:
THE COMMERCIAL TAX OFFICER (WC AND LT),
COMMERCIAL TAX, PALAKKAD-678501.
SMT.RESMI THOMAS GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.10.2021, ALONG WITH WP(C).1144/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
[WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018]
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943
WP(C) NO. 1226 OF 2020
PETITIONER:
HOTEL AND ALLIED TRADERS PVT. LTD.,
KALARI KOVILAKOM, KOVILAKOM MUKKU, KOLLENGODE,
PALAKKAD-678 506, REPRESENTED BY ITS AUTHORIZED
SIGNATORY. MR. MICHAEL DOMINIC.
BY ADVS.
JOSEPH MARKOSE (SR.)
SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.ISAAC THOMAS
SRI.P.G.CHANDAPILLAI ABRAHAM
SHRI.ALEXANDER JOSEPH MARKOS
RESPONDENT:
THE COMMERCIAL TAX OFFICER (WC AND LT)
COMMERCIAL TAXES, PALAKKAD-678 501.
SMT.RESMIN THOMAS GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.10.2021, ALONG WITH WP(C).1144/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
[WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018]
5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943
WP(C) NO. 15080 OF 2019
PETITIONER:
KALARI KOVILAKOM
A UNIT OF EXCAPADE RESORTS PVT LTD KOVILAKOM MUKKU,
KOLLENGODE, PALAKKAD-678506, REPRESENTED BY ITS
DIRECTOR, MR.MICHAEL DOMINIC.
BY ADVS.
JOSEPH MARKOSE (SR.)
SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.ISAAC THOMAS
SHRI.ALEXANDER JOSEPH MARKOS
SHRI.SHARAD JOSEPH KODANTHARA
RESPONDENT:
THE COMMERCIAL TAX OFFICER(WC AND LT)
(WC AND LT) COMMERCIAL TAXES, PALAKKAD-678501
SMT.RESMI THOMAS GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.10.2021, ALONG WITH WP(C).1144/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
[WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018]
6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943
WP(C) NO. 11691 OF 2018
PETITIONER:
KALARI KOVILAKAM
A UNIT OF ESCAPADE RESORTS (P) LTD.,KOVILAKOM MUKKU,
KOLLENGODE, PALAKKAD-678 506,REPRESENTED BY ITS
DIRECTOR MR.MICHAEL DOMINIC.
BY ADVS.
SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.HARAN THOMAS GEORGE
SRI.ISAAC THOMAS
RESPONDENT:
THE COMMERCIAL TAX OFFICER (WC & LT), COMMERCIAL TAXES
PALAKKAD - 678 501.
SMT.RESMI THOMAS GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.10.2021, ALONG WITH WP(C).1144/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
[WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018]
7
JUDGMENT
The learned Senior Counsel - Sri.Joseph Markose and the
learned Government Pleader - Sri.Resmi Thomas, were ad idem,
when these matters were taken up, that the issues in these cases
have been decided in favour of the petitioners by a learned
Division Bench of this Court in O.P.(TAX) No.1/2015.
2. I notice that, following the afore judgment, another
case filed by the petitioners has been allowed by another learned
Judge of this Court, in WP(C) No. 28695/2019.
3. The essential issue in these cases is whether the
assessment made on the Establishments, being run by the
petitioners, were valid; and the learned Division Bench has found
to the contrary and have declared that they can only be treated as
hospitals.
4. The entire score of remedies, under the relevant
Statutes, have been now exhausted by the petitioners; and I am
told - which is not disputed - that the judgment in O.P(TAX)
No.1/2015 had been complied with and the assessment with
[WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018]
respect to the years in question therein, have been completed by
the jurisdictional Tax Authorities in terms of the declarations in it.
I am, therefore, of the firm view that these writ petitions also
deserve to be allowed on such terms.
Resultantly, I allow these writ petitions, quashing the
impugned demands; however, leaving liberty to the competent
Tax Authorities to assess the establishments in terms of the
declarations in O.P.(TAX) No. 1/2015 and if any amounts are still
found due consequent to such exercise, the petitioners shall remit
the same without any avoidable delay.
Sd/-
DEVAN RAMACHANDRAN
JUDGE
SAS/01/10/2021
[WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018]
APPENDIX OF WP(C) 1167/2020
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF ORDER DATED 29.10.2014 PASSED BY
THE KERALA AGRICULTURAL INCOME TAX AND SALES
TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,
PALAKKAD IN T.A.NOS.46/2012 AND CONNECTED
CASES.
EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE
DATED 07.10.2010 ISSUED BY THE RESPONDENT.
EXHIBIT P3 TRUE COPY OF CERTIFICATE NO.AH-2014-0010 FOR
PERIOD TILL JANUARY 28, 2017 ISSUED BY THE
NATIONAL ACCREDITATION BOARD FOR HOSPITALS &
HEALTHCARE PROVIDERS (NABH).
EXHIBIT P4 TRUE COPY OF REGISTRATION CERTIFICATE DATED
30.05.2007 ISSUED BY THE KOLLENGODU GRAMA
PANCHAYAT TO THE PETITIONER.
EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 19.01.2015
IN W.P.(C) NO.1719 OF 2015.
EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 30.05.2016
ISSUED BY IN W.P.(C) NO.38511 OF 2015.
EXHIBIT P7 TRUE COPY OF INTERIM ORDER DATED 05.04.2018
ISSUED IN W.P.(C)NO.11691 OF 2018.
EXHIBIT P8 TRUE COPY OF INTERIM ORDER DATED 31.05.2019
ISSUED IN W.P.(C) NO.15080 OF 2019.
EXHIBIT P9 TRUE COPY OF INTERIM ORDER DATED 28.10.2019
ISSUED IN W.P.(C) NO.28695 OF 2019.
EXHIBIT P10 TRUE COPY OF ORDER DATED 23.11.2019 AND
DEMAND NOTICES ISSUED BY THE RESPONDENT.
EXHIBIT P11 TRUE COPY OF JUDGMENT DATED 23/11/2020 PASSED
BY THE LEARNED DIVISION BENCH OF THIS HON'BLE
COURT IN OP(TAX) NO.1/2015
[WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018]
APPENDIX OF WP(C) 1148/2020
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF ORDER DATED 29.10.2014 PASSED BY
THE KERALA AGRICULTURAL INCOME TAX AND SALES
TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,
PALAKKAD IN T.A.NOS.46/2012 AND CONNECTED
CASES.
EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE
DATED 7.10.2010 ISSUED BY THE RESPONDENT.
EXHIBIT P3 TRUE COPY OF CERTIFICATE NO.AH-2014-0010 FOR
PERIOD TILL JANUARY 28, 2017 ISSUED BY THE
NATIONAL ACCREDITATION BOARD FOR HOSPITALS &
HEALTH CARE PROVIDERS (NABH).
EXHIBIT P4 TRUE COPY OF REGISTRATION CERTIFICATE DATED
30.5.2007 ISSUED BY THE KOLLENGODU GRAMA
PANCHAYAT TO THE PETITIONER.
EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 19.1.2015 IN
WPC.NO.1719 OF 2015.
EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 30.5.2016
ISSUED BY IN WPC.NO.38511 OF 2015.
EXHIBIT P7 TRUE COPY OF INTERIM ORDER DATED 5.4.2018
ISSUED IN WPC.NO.11691 OF 2018.
EXHIBIT P8 TRUE COPY OF INTERIM ORDER DATED 31.5.2019
ISSUED IN WPC.NO.15080 OF 2019.
EXHIBIT P9 TRUE COPY OF INTERIM ORDER DATED 28.10.2019
ISSUED IN WPC.NO.28695 OF 2019.
EXHIBIT P10 TRUE COPY OF ORDER DATED 23.11.2019 AND
DEMAND NOTICES ISSUED BY THE RESPONDENT.
EXHIBIT P11 TRUE COPY OF JUDGMENT DATED 23/11/2020 PASSED
BY THE LEARNED DIVISION BENCH OF THIS HON'BLE
COURT IN OP(TAX) NO.1 OF 2015
[WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018]
APPENDIX OF WP(C) 1226/2020
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF ORDER DATED 29.10.2014 PASSED BY
THE KERALA AGRICULTURAL INCOME TAX AND SALES
TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,
PALAKKAD IN T.A NOS 46/2012 AND CONNECTED
CASES
EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE
DATED 7.10.2010 ISSUED BY THE RESPONDENT
EXHIBIT P3 TRUE COPY OF CERTIFICATE NO AH-2014-0010 FOR
PERIOD TILL JANUARY 28, 2017 ISSUED BY THE
NATIONAL ACCREDITATION BOARD FOR HOSPITALS &
HEALTHCARE PROVIDERS (NABH)
EXHIBIT P4 TRUE COPY OF REGISTRATION CERTIFICATE DATED
30.5.2007 ISSUED BY THE KOLLENGODU GRAMA
PANCHAYAT TO THE PETITIONER
EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 19.1.2015 IN
WPC NO 1719 OF 2015
EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 30.5.2016
ISSUED BY IN WPC NO 38511 OF 2015
EXHIBIT P7 TRUE COPY OF INTERIM ORDER DATED 5.4.2018
ISSUED IN WPC NO 11691 OF 2018
EXHIBIT P8 TRUE COPY OF INTERIM ORDER DATED 31.5.2019
ISSUED IN WPC NO 15080 OF 2019
EXHIBIT P9 TRUE COPY OF INTERIM ORDER DATED 28.10.2019
ISSUED IN WPC NO 28695 OF 2019
EXHIBIT P10 TRUE COPY OF ORDER DATED 23.11.2019 AND
DEMAND NOTICE ISSUED BY THE RESPONDENT
EXHIBIT P11 TRUE COPY OF THE JUDGMENT DATED 23.11.2020
PASSED BY THE LEARNED DIVISION BENCH OF THIS
HON'BLE COURT IN OP (TAX) NO-1 OF 2015.
[WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018]
APPENDIX OF WP(C) 15080/2019
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF THE ORDER DATED 29.10.2014
PASSED BY THE KERALA AGRICULTURAL INCOME TAX
AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL
BENCH, PALAKKAD IN T.A.NOS.46/2012 AND
CONNECTED CASES.
EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE
DATED 07.10.2010 ISSUED BY THE RESPONDENT
EXHIBIT P3 TRUE COPY OF CERTIFICATE NO.AH-2014-0010 FOR
PERIOD TILL JANUARY 28, 2017 ISSUED BY THE
NATIONAL ACCREDITATION BOARD FOR HOSPITALS
AND HEALTH CARE PROVIDERS(NABH)
EXHIBIT P4 TRUE COPY OF THE REGISTRATION CERTIFICATE
DATED 30.05.2007 ISSUED BY THE KOLLENGODU
GRAMA PANCHAYAT TO THE PETITIONER
EXHIBIT P5 TRUE COPY OF THE INTERIM ORDER DATED
19.01.2015 ISSUED BY THIS HONOURABLE COURT IN
WP(C)NO.1719/2015
EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 30.05.2016
ISSUED BY THIS HON'BLE COURT IN
WP(C)NO.38511/2015
EXHIBIT P7 TRUE COPY OF INTERIM ORDER DATED 05.04.2018
ISSUED BY THE HON'BLE COURT IN
WP(C)NO.11691/2018
EXHIBIT P8 TRUE COPY OF ORDER DATED 14.5.2019 AND DEMAND
NOTICES ISSUED BY THE RESPONDENT
EXHIBIT P9 TRUE COPY OF JUDGMENT DATED 23/11/2020 PASSED
BY THE LEARNED DIVISION BENCH OF THIS HON'BLE
COURT IN OP(TAX) NO.1 OF 2015
[WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018]
APPENDIX OF WP(C) 11691/2018
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF ORDER DATED 29.10.2014 PASSED BY
THE KERALA AGRICULTURAL INCOME TAX AND SALES
TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,
PALAKKAD IN TA NOS.46/2012 AND CONNECTED
CASES
EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE
DATED 07.10.2010 ISSUED BY THE RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE CERTIFICATE NO.AH-2014-0010
FOR PERIOD TILL JANUARY 28, 2017 ISSUED BY
THE NATIONAL ACCREDITATION BOARD FOR
HOSPITALS & HEALTHCARE PROVIDERS (NABH).
EXHIBIT P4 TRUE COPY OF THE REGISTRATION CERTIFICATE
DATED 30.05.2007 ISSUED BY THE KOLLENGODU
GRAMA PANCHAYAT TO THE PETITIONER
EXHIBIT P5 TRUE COPY OF THE INTERIM ORDER DATED
19.01.2015 ISSUED BY THIS HONOURABLE COURT IN
WPC NO.1719 OF 2015
EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 30.05.2016
ISSUED BY THIS HON'BLE COURT IN WPC NO.38511
OF 2015
EXHIBIT P7 TRUE COPY OF ORDER AND DEMAND NOTICE DATED
24.2.2018 AND DEMAND NOTICE ISSUED BY THE
RESPONDENT.
EXHIBIT P8 TRUE COPY OF JUDGMENT DATED 23.11.2020 PASSED
BY THE LEARNED DIVISION BENCH OF THIS HON'BLE
COURT IN OP(TAX) NO.1 OF 2015
[WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018]
APPENDIX OF WP(C) 1144/2020
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF ORDER DATED 29.10.2014 PASSED BY
THE KERALA AGRICULTURAL INCOME TAX AND SALES
TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,
PALAKKAD IN T. A. NOS. 46/2012 AND CONNECTED
CASES.
EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE
DATED 7.10.2010 ISSUED BY THE RESPONDENT.
EXHIBIT P3 TRUE COPY OF CERTIFICATE NO.AH-2014-0010 FOR
PERIOD TILL JANUARY 28, 2017 ISSUED BY THE
NATIONAL ACCREDITATION BOARD FOR HOSPITALS
AND HEALTH CARE PROVIDERS (NABH)
EXHIBIT P4 TRUE COPY OF REGISTRATION CERTIFICATE DATED
30.5.2007 ISSUED BY THE KOLLENGODE GRAMA
PANCHAYAT TO THE PETITIONER.
EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 19.1.2015 IN
W.P.(C) NO.1719 OF 2015.
EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 30.5.2016
ISSUED BY IN W.P.(C) NO.38511 OF 2015.
EXHIBIT P7 TRUE COPY OF INTERIM ORDER DATED 5.4.2018
ISSUED IN W.P.(C) NO.11691 OF 2018.
EXHIBIT P8 TRUE COPY OF INTERIM ORDER DATED 31.5.2019
ISSUED IN W.P.(C) NO.15080 OF 2019.
EXHIBIT P9 TRUE COPY OF INTERIM ORDER DATED 28.10.2019
ISSUED IN W.P.(C) NO.28695 OF 2019.
EXHIBIT P10 TRUE COPY OF ORDER DATED 23.11.2019 AND
DEMAND NOTICES ISSUED BY THE RESPONDENT.
EXHIBIT P11 TRUE COPY OF JUDGMENT DATED 23.11.2020 PASSED
BY THE LEARNED DIVISION BENCH OF THIS HON'BLE
COURT IN OP(TAX) NO.1 OF 2015
