Kerala High Court
M/S. Lemon Tree Vembanad Lake ... vs The State Tax Officer-1 (Luxury ... on 13 December, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 13TH DAY OF DECEMBER 2022 / 22ND AGRAHAYANA, 1944
WP(C) NO. 38926 OF 2022
PETITIONER:
M/S. LEMON TREE VEMBANAD LAKE RESORT, CHERTHALA REPRESENTED BY
AUTHORIZED SIGNATORY JIJO JOHN
AGED 38 YEARS
A UNIT OF M/S. MANAKIN RESORTS PRIVATE LIMITED, J ANASAKTHI ROAD,
KAYIPPURAM, MUHAMMA, CHERTHALA, ALAPPUZHA, PIN - 688525
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 STATE TAX OFFICER-1(LUXURY TAX), ALAPPUZHA
KSGST DEPARTMENT, BSNL BHAVAN, ALAPPUZHA, PIN - 688011
2 COMMISSIONER OF STATE TAXES, THIRUVANANTHAPURAM
KSGST DEPARTMENT, TAX TOWER, KARAMANA-P.O., THIRUVANANTHAPURAM,
PIN - 695002
3 SECRETARY TO TAXES DEPARTMENT, THIRUVANANTHAPURAM
GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
4 CENTRAL BOARD OF EXCISE & CUSTOMS, NEW DELHI
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NEW DELHI, PIN - 110001
5 DEPUTY TAHSILDAR, CHERTHALA
TALUK OFFICE, CHERTHALA, ALAPPUZHA, PIN - 688524
OTHER PRESENT:
ADV. RESMITHA RAMACHANDRAN (GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2022,
ALONG WITH WP(C).38614/2022, 38827/2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P. (C) Nos. 38926, 38614 & 38827 of 2022
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 13TH DAY OF DECEMBER 2022 / 22ND AGRAHAYANA, 1944
WP(C) NO. 38614 OF 2022
PETITIONER:
M/S LEMON TREE VEMBANAD LAKE RESORT REPRESENTED BY AUTHORISED
SIGNATORY JIJO JOHN
AGED 38 YEARS
A UNIT OF M/S MANAKIN RESORTS PRIVATE LIMITED, JANASAKTHI ROAD,
KAYIPPURAM, MUHAMMA, CHERTHALA, ALAPPUZHA., PIN - 688525
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 STATE TAX OFFICER-1(LUXURY TAX), ALAPPUZHA
KSGST DEPARTMENT, BSNL BHAVAN, ALAPPUZHA, PIN - 688011
2 COMMISSIONER OF STATE TAXES, THIRUVANANTHAPURAM
KSGST DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM,
PIN - 695002
3 SECRETARY TO TAXES DEPARTMENT, THIRUVANANTHAPURAM
GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM , PIN -
695001
4 CENTRAL BOARD OF EXCISE & CUSTOMS, NEW DELHI
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NEW DELHI, PIN - 110001
5 DEPUTY TAHSILDAR, CHERTHALA
TALUK OFFICE, CHERTHALA , ALAPPUZHA, PIN - 688524
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2022,
ALONG WITH WP(C).38926/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P. (C) Nos. 38926, 38614 & 38827 of 2022
..3..
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 13TH DAY OF DECEMBER 2022 / 22ND AGRAHAYANA, 1944
WP(C) NO. 38827 OF 2022
PETITIONER:
M/S. LEMON TREE VEMBANAD LAKE RESORT, A UNIT OF M/S. MANAKIN
RESORTS PRIVATE LIMITED, REPRESENTED BY ITS AUTHORISED SIGNATORY
JIJO JOHN.
AGED 38 YEARS
A UNIT OF M/S. MANAKIN RESORTS PRIVATE LIMITED, JANASAKTHI ROAD,
KAYIPPURAM,MUHAMMA, CHERTHALA, ALAPPUZHA, PIN - 688525
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 THE STATE TAX OFFICER-1 (LUXURY TAX), ALAPPUZHA
KSGST DEPARTMENT, BSNL BHAVAN, ALAPPUZHA, PIN - 688011
2 THE COMMISSIONER OF STATE TAXES, THIRUVANANTHAPURAM
KSGST DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANATHAPURAM,
PIN - 695002
3 THE SECRETARY TO TAXES DEPARTMENT, THIRUVANANTHAPURAM
GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
4 CENTRAL BOARD OF EXCISE & CUSTOMS, NEW DELHI
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NEW DELHI, PIN - 110001
5 DEPUTY TAHSILDAR, CHERTHALA
TALUK OFFICE, CHERTHALA, ALAPPUZHA, PIN - 688524
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.12.2022, ALONG WITH WP(C).38926/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P. (C) Nos. 38926, 38614 & 38827 of 2022
..4..
JUDGMENT
[WP(C) Nos.38926/2022, 38614/2022, 38827/2022]
Dated this the 13th day of December, 2022
The challenge raised in these Writ Petitions
are to orders of assessments under Section 6(2)
of the Kerala Tax on Luxuries Act, 1976. The
challenge was based on the provisions introduced
by the Constitution 101st Amendment Act, 2016.
2. When these matters are taken up for
consideration today, the learned counsel
appearing for the petitioner (who is common) in
these cases would fairly submit that the
challenge to the orders of assessment on the
basis of the provisions contained in the
Constitution 101st Amendment Act, 2016 does not
survive in the light of a judgment of the
Division Bench of this court in W. A. No.
747/2019 and connected cases. The learned
counsel, therefore, submits that the petitioner
may be permitted to challenge the orders of
W.P. (C) Nos. 38926, 38614 & 38827 of 2022
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assessment in duly constituted appeals before the
first Appellate Authority.
3. Heard the learned Government Pleader
also.
4. Having regard to the facts and
circumstances of the case and considering the
submissions made by the learned counsel appearing
for the petitioner and having regard to the
findings of this court in W.A. No. 747/2019 and
connected cases, these Writ Petitions will stand
closed permitting the petitioner to challenge the
orders of assessment which are impugned in these
Writ Petitions before the first Appellate
Authority under the Kerala Tax on Luxuries Act,
1976. It is directed that the petitioner shall be
given twenty days time from today to file the
statutory appeals. If those appeals are filed
within the period of twenty days along with stay
petitions, they shall be treated as filed within
the time and further proceedings for recovery of
any amount due from the petitioner in terms of
W.P. (C) Nos. 38926, 38614 & 38827 of 2022
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the orders of assessment shall be kept in
abeyance, till orders are passed on any stay
applications, that may be filed by the
petitioner. The benefit of this judgment will be
available to the petitioner only if the first
appeals against the orders of assessment along
with applications for stay are filed within the
aforesaid period of twenty days from today.
Sd/-
GOPINATH P.
JUDGE
RMV
W.P. (C) Nos. 38926, 38614 & 38827 of 2022
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APPENDIX OF WP(C) 38614/2022
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF CONSOLIDATED THE ANNUAL RETURN E-FILED
ON 04-05-16 FOR THE YEAR 2015-16 BEFORE 1ST
RESPONDENT BY THE PETITIONER UNDER KTL ACT
Exhibit-P2 TRUE COPY OF ANNUAL RETURN E-FILED ON 04-05-16 UNDER
COMPOUNDING SCHEME FOR HOUSE BOAT RECEIPTS FOR THE
YEAR 2015-16 BEFORE 1ST RESPONDENT BY THE PETITIONER
UNDER KTL ACT
Exhibit-P3 TRUE COPIES OF REPLIES DATED 26-12-19 AND 27-01-20
FILED BY THE PETITIONER AGAINST PROPOSAL NOTICES FOR
THE YEAR 2015-16 BEFORE 1ST RESPONDENT
Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 12-02-20
PASSED U/S 6(2) OF THE KTL ACT FOR THE YEAR 2015-16
BY 1ST RESPONDENT AND SERVED ON THE PETITIONER ON
10-03-20
Exhibit-P5 TRUE COPY OF THE RR NOTICES DATED 12-04-22 ISSUED
U/S 7 AND 34 OF THE RR ACT PURSUANT TO EXBT-P4
ASSESSMENT ORDER FOR THE YEAR 2015-16 BY 5TH
RESPONDENT TO THE PETITIONER
Exhibit-P6 TRUE COPY OF THE CONSTITUTIONAL [101ST AMENDMENT]
ACT, 2016 DATED 08-09-16 BY PASSED BY THE GOVERNMENT
OF INDIA
W.P. (C) Nos. 38926, 38614 & 38827 of 2022
..8..
APPENDIX OF WP(C) 38827/2022
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE CONSOLIDATED ANNUAL RETURN E-FILED
ON 28-04-17 FOR THE YEAR 2016-17 BEFORE 1ST
RESPONDENT BY THE PETITIONER UNDER KTL ACT
Exhibit-P2 TRUE COPY OF ANNUAL RETURN E-FILED ON 28-04-17 U/S
5A UNDER COMPOUNDING SCHEME FOR HOUSE BOAT INCOME
FOR THE YEAR 2016-17 BEFORE 1ST RESPONDENT BY THE
PETITIONER UNDER KTL ACT
Exhibit-P3 TRUE COPY OF REPLY DATED 09-11-20 FILED BY THE
PETITIONER AGAINST THE PROPOSAL NOTICE FOR THE YEAR
2016-17 BEFORE 1ST RESPONDENT
Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 16-11-20
PASSED U/S 6(2) OF THE KTL ACT FOR 2016-17 BY 1ST
RESPONDENT ON THE PETITIONER
Exhibit-P5 TRUE COPY OF RR NOTICES DATED 12-04-22 ISSUED U/S 7
AND 34 OF THE RR ACT PURSUANT TO EXBT-P4 ASSESSMENT
ORDER FOR THE YEAR 2016-17 BY 5TH RESPONDENT TO THE
PETITIONER
Exhibit-P6 TRUE COPY OF THE CONSTITUTIONAL [101ST AMENDMENT]
ACT, 2016 DATED 08-09-16 BY PASSED BY THE GOVERNMENT
OF INDIA
W.P. (C) Nos. 38926, 38614 & 38827 of 2022
..9..
APPENDIX OF WP(C) 38926/2022
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE MONTHLY RETURN E-FILED ON 11-05-17
FOR THE MONTH APRIL 2017 BEFORE 1ST RESPONDENT BY
THE PETITIONER UNDER KTL ACT
Exhibit-P1(a) TRUE COPY OF THE MONTHLY RETURN E-FILED ON 21-06-17
FOR THE MONTH MAY 2017 BEFORE 1ST RESPONDENT BY THE
PETITIONER UNDER KTL ACT
Exhibit-P1(b) TRUE COPY OF THE MONTHLY RETURN E-FILED ON 11-07-17
FOR THE MONTH JUNE 2017 BEFORE 1ST RESPONDENT BY THE
PETITIONER UNDER KTL ACT
Exhibit-P2 TRUE COPY OF MONTHLY RETURN E-FILED ON 10-05-17 FOR
THE MONTH APRIL 2017 BEFORE 1ST RESPONDENT BY THE
PETITIONER UNDER U/S 5A OF KTL ACT UNDER COMPOUNDING
SCHEME FOR HOUSE BOAT INCOME.
Exhibit-P2(a) TRUE COPY OF MONTHLY RETURN E-FILED ON 14-06-17 FOR
THE MONTH MAY 2017 BEFORE 1ST RESPONDENT BY THE
PETITIONER UNDER U/S 5A OF KTL ACT UNDER COMPOUNDING
SCHEME FOR HOUSE BOAT INCOME.
Exhibit-P2(b) TRUE COPY OF MONTHLY RETURN E-FILED ON 11-07-17 FOR
THE MONTH JUNE 2017 BEFORE 1ST RESPONDENT BY THE
PETITIONER UNDER U/S 5A OF KTL ACT UNDER COMPOUNDING
SCHEME FOR HOUSE BOAT INCOME.
Exhibit-P3 TRUE COPY OF REPLY DATED 09-11-20 FILED BY THE
PETITIONER AGAINST THE PROPOSAL NOTICE FOR THE YEAR
2017-18 BEFORE 1ST RESPONDENT
Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 16-11-20
PASSED U/S 6(2) OF THE KTL ACT FOR THE YEAR 2017-18
(UP TO JUNE, 2017) BY 1ST RESPONDENT ON THE
PETITIONER
Exhibit-P5 TRUE COPY OF RR NOTICES DATED 12-04-22 ISSUED U/S 7
AND 34 OF THE RR ACT PURSUANT TO EXBT-P4 ASSESSMENT
ORDER FOR THE YEAR 2017-18 BY 5TH RESPONDENT TO THE
PETITIONER.
Exhibit-P6 TRUE COPY OF THE CONSTITUTIONAL [101ST AMENDMENT]
ACT, 2016 DATED 08-09-16 BY PASSED BY THE GOVERNMENT
OF INDIA
RESPONDENTS' EXHIBITS:NIL
TRUE COPY
P.A.TO JUDGE
