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The Assistant Officer vs Aqua Sea Food (India) Pvt. Ltd
2024 Latest Caselaw 10241 Ker

Citation : 2024 Latest Caselaw 10241 Ker
Judgement Date : 9 April, 2024

Kerala High Court

The Assistant Officer vs Aqua Sea Food (India) Pvt. Ltd on 9 April, 2024

Author: Amit Rawal

Bench: Amit Rawal

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                  &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
    TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                       WA NO. 987 OF 2019
AGAINST THE ORDER/JUDGMENT DATED 28.05.2018 IN WP(C) NO.30322 OF
2010 OF HIGH COURT OF KERALA


APPELLANTS:-[RESPONDENTS 1,2,& 4 IN THE WP(C)]

    1     STATE OF KERALA,
          REPRESENTED BY ITS SECRETARY,
          LABOUR AND WELFARE DEPARTMENT,
          SECRETARIAT,
          THIRUVANANTHAPURAM.

    2     THE SECRETARY,
          FISHERIES DEPARTMENT,
          SECRETARIAT, THIRUVANANTHAPURAM.

    3     THE DIRECTOR OF FISHERIES,
          VIKAS BHAVAN, THIRUVANANTHAPURAM.

          SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
          PLEADER(TAXES)
          SRI. ARUN AJAY SHANKAR - SENIOR GOVERNMENT PLEADER


RESPONDENTS:-[PETITIONER & 3rd RESPONDENT IN THE WP(C)]

    1     SEAFOOD EXPORTERS ASSOCIATION OF INDIA
          (KERALA REGION),
          SEAFOOD HOUSE,
          WILLINGDON ISLAND, COCHIN-682 003,
          REPRESENTED BY ITS PRESIDENT MR. K.G.LAWRANCE.

    2     THE KERALA FISHERMAN WELFARE FUND BOARD,
          REPRESENTED BY ITS CHAIRMAN,
          THIRUVANANTHAPURAM.

          BY ADVS.
          SRI.ASOK M.CHARIYAN, SC, KFWFB
          Joe J Uruvath
 WA NO.987/2019 & Conn. Cases
                                2


            SABIR N.S.(K/1554/2020)
            PREMJIT NAGENDRAN ERNAKULAM

     THIS    WRIT   APPEAL   HAVING   BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES,
THE COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 3




          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
           THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
           THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 944 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   19.09.2018   IN   WP(C)
NO.22915 OF 2010 OF HIGH COURT OF KERALA


APPELLANTS:-[RESPONDENTS 1,2,4&5 IN THE W.P(C)]

    1     STATE OF KERALA,
          REPRESENTED BY SECRETARY,
          LABOUR AND WELFARE DEPARTMENT, SECRETARIAT,
          THIRUVANANTHAPURAM

    2     THE STATE OF KERALA,
          REPRESENTED BY THE SECRETARY,
          FISHERIES DEPARTMENT, SECRETARIAT,
          THIRUVANANTHAPURAM

    3     THE DIRECTOR OF FISHERIES,
          VIKAS BHAVAN, THIRUVANANTHAPURAM

    4     THE ASSESSING OFFICER AND DEPUTY DIRECTOR OF
          FISHERIES, ALAPPUZHA.

           SRI. MUHAMMED RAFEEQ - SPECIAL GOVERNMENT
          PLEADER

RESPONDENTS:-[PETITIONER AND 3rd RESPONDENT IN THE W.P.(C)]

    1     COCHIN FROZEN FOOD EXPORTS PVT.LTD,
          AROOKUTTY FERRY ROAD, AROOR P.O.,
          ALAPPUZHA DISTRICT-688534,
          REPRESENTED BY ITS MANAGING DIRECTOR,
          K PRABHAKARAN.
 WA NO.987/2019 & Conn. Cases
                                4


    2       THE KERALA FISHERMEN'S WELFARE FUND BOARD,
            REPRESENTED BY ITS CHAIRMAN,
            THIRUVANANTHAPURAM-695001.

            BY ADVS.
            Joe J Uruvath
            SABIR N.S.(K/1554/2020)



     THIS    WRIT   APPEAL   HAVING   BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.987/2019, 955/2019 AND CONNECTED
CASES, THE COURT ON    09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 5



          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
           THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
           THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 955 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   28.05.2018   IN   WP(C)
NO.31974 OF 2010 OF HIGH COURT OF KERALA


APPELLANTS:[RESPONDENTS 1,2,4&5 IN THE W.P.(C)]

    1     THE STATE OF KERALA
          REPRESENTED BY ITS SECRETARY,
          LABOUR AND WELFARE DEPARTMENT,
          SECRETARIAT,THIRUVANANTHAPURAM, PIN-695001.

    2     THE SECRETARY,
          FISHERIES DEPARTMENT,SECRETARIAT,
          THIRUVANANTHAPURAM,PIN-695001.

    3     THE DIRECTOR OF FISHERIES,
          VIKAS BHAVAN, THIRUVANANTHAPURAM, PIN-695001.

    4     THE ASSESSING AUTHORITY AND DEPUTY DIRECTOR OF
          FISHERIES, O/o THE DIRECTOR OF FISHERIES,
          KOLLAM,PIN-691001.

          BY SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENTS:[PETITIONERS AND 3RD RESPONDENT IN THE W.P.(C)]

    1     MANGALA MARINE EXIM INDIA (P) LTD.
          CCXVI/368, BHAT MEMORIAL BUILDING,
          THOPPUMPADY, COCHIN-682005,
          REP. BY ITS DIRECTOR, MR.M.R.ASHOK BHAT.

    2     KINGS MARINE PRODUCTS,
          ULIYAKOVIL,KOLLAM-9,
 WA NO.987/2019 & Conn. Cases
                               6


           REP BY ITS CHIEF EXECUTIVE,MR.MANOJ.T.VARGHESE.

    3      THE KERALA FISHERMAN WELFARE FUND BOARD,
           REPRESENTED BY ITS CHAIRMAN,
           THIRUVANANTHAPURAM,PIN-691001.

           BY ADVS.
           SRI.PREMJIT NAGENDRAN
           SRI.ASOK M.CHARIYAN, SC, KFWFB
           JOE J URUVATH, SC, KERALA FISHERMEN WELFARE BOARD


    THIS    WRIT   APPEAL   HAVING   BEEN   FINALLY   HEARD   ON
14.02.2024 , ALONG WITH WA.944/2019 AND CONNECTED CASES,
THE COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                    7



                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                    &
                THE HONOURABLE MRS. JUSTICE C.S. SUDHA
    TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                          WA NO. 1048 OF 2019
AGAINST THE ORDER/JUDGMENT DATED 03.07.2018 IN WP(C) NO.3773 OF
2012 OF HIGH COURT OF KERALA.


APPELLANTS:[1ST RESPONDENT & ADDL. R.3 IN THE W.P.(C)]

    1       THE DEPUTY DIRECTOR OF FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES, AZHEEKODE
            P.O., THRISSUR, PIN-680 673.

    2       THE DISTRICT COLLECTOR
            CIVIL STATION, THRISSUR.

            BY SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENTS:[ PETITIONER & ADDL. R2 IN THE W.P.(C)]

    1       SAFA ENTERPRISES
            BUILDING NO.450A, LIGHT HOUSE JUNCTION, AZHEEKODE,
            THRISSUR-680 673, REPRESENTED BY ITS MANAGING
            PARTNER, MR.ABDUL JALEEL.

    2       THE KERALA FISHERMEN'S WELFARE FUND BOARD
            REPRESENTED BY ITS COMMISSIONER, THRISSUR-02.

            BY ADVS.
            Joe J Uruvath
            SABIR N.S.(K/1554/2020)


        THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 14.02.2024,
ALONG    WITH   WA.944/2019   AND   CONNECTED   CASES,   THE   COURT   ON
09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 8



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1441 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.24596 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM-691 013.

            SRI.MPHAMMED RAFEEQ - SPL. GP



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            M/S SAN MARINE EXPORTS
            SAKTHIKULANGARA, KOLLAM-691 581,
            REPRESENTED BY ITS PARTNER, MR. SOLOMON ANTONY.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                9



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1445 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.22006 OF 2012 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM-691 002.

            SRI. MOHAMMED RAFEEQ- SPECIAL GOVERNMENT PLEADER



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            M/S CAPITHAN EXPORTING COMPANY
            PORT ROAD, SAKTHIKULANGARA, KOLLAM-691581,
            REPRESENTED BY ITS GENERAL MANAGER S.ALWYN.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 10




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1452 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.22055 OF 2012 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM-691582.

            SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            M/S.KING FISHERIES (P) LIMITED
            NEENDAKARA P.O, KOLLAM-691582, REPRESENTED BY ITS
            AUTHORISED SIGNATORY MR.TERENCE STANLEY.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 11




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1456 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.22054 OF 2012 OF HIGH COURT OF KERALA


APPELLANT:[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM-691 582

            BY SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT:[ PETITIONER IN THE W.P.(C)]

            M/s. POYILKADA FISHERIES (P)LTD.
            P.B. NO. 41, PARAMESWAR NAGAR, KOLLAM-691 001,
            REPRESENTED BY ITS MANAGER, MR. REGI ASOK.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024 , ALONG WITH WA.944/2019 AND CONNECTED CASES,
THE COURT ON THE 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 12



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1457 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.22035 OF 2012 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM-691582.

            SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            M/S INDIAN AQUATIC PRODUCTS
            SAKTHIKULANGARA,KOLLAM-691581, REPRESENTED BY ITS
            MANAGING PARTNE,MR.PHILOMENE ANTONY.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               13



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1464 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.17885 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE ASSESSING OFFICER,
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ERNAKULAM DIVISION, DR.SALIM ALI ROAD,
            COCHIN-682018.

            BY SRI.MOHAMMED RAFEEQ- SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            AQUA SEA FOOD (INDIA) PVT. LTD.,
            22/1177, N.H.47, EDAKOCHI,
            NEAR EDAKOCHI-AROOR BRIDGE, COCHIN-682006,
            REPRESENTED BY ITS MANAGING DIRECTOR ABDUL ZIYAD.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 14



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1482 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.24592 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:[RESPONDENT IN THE W.P.(C)]

            THE ASSESSING OFFICER AND DEPUTY DIRECTOR OF
            FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM - 691013.

            BY SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT:[PETITIONER IN THE W.P.(C)]

            M/s.BABY MARINE (EASTERN) EXPORTS
            KALLUVILA, THANKASSERY, KOLLAM, PIN- 691007,
            REPRESENTED BY ITS GENERAL MANAGER JOHN GEORGE

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024 , ALONG WITH WA.944/2019 AND CONNECTED CASES,
THE COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 15



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1495 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.27939 OF 2012 OF HIGH COURT OF KERALA


APPELLANT:[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM-691 582.

            BY SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT:PETITIONER IN THE W.P.(C)]

            M/S. SAN MARINE EXPORTS
            SAKTHIKULANGARA, KOLLAM-691 581 REPRESENTED BY
            ITS MANAGING PARTNER MR. SOLOMON ANTONY.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024 , ALONG WITH WA.944/2019 AND CONNECTED CASES,
THE COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                  16



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                  &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1497 OF 2019
AGAINST    THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.22005 OF 2012 OF HIGH COURT OF KERALA


APPELLANT:- (RESPONDENT IN THE W.P.(C))

            THE DEPUTY DIRECTOR OF FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM -691 001

            SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT PLEADER



RESPONDENT:- (PETITIONER IN THE W.P.(C))

            M/S. BABY MARINE EXPORTS
            KALLUVILA, THANGASSETRI, KOLLAM, REPRESENTED BY
            ITS MANAGING PARTNER, MR.K.C.BABU, PIN-691 007

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING      BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON    09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 17



          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
           THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
           THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                     WA NO. 1514 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.15537 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:- (RESPONDENT IN THE W.P.(C))

          THE ASSESSING OFFICER
          OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
          ERNAKULAM DIVISION, DR. SALIM ALI ROAD,
          COCHIN - 682 018

          BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
          PLEADER



RESPONDENTS:- (PETITIONERS IN THE W.P.(C))

    1     MANAGALA MARINE EXIM INDIA (P) LTD.
          BHAT MEMORIAL BUILDING, THOPPUMPADY,
          KOCHI - 682 005, REPRESENTED BY DIRECTOR,
          MR. PREMACHANDRA BHAT.

    2     SAMARAT MIDDLE EAST EXPORTS (P) LTD.
          18/75, PARRY JUNCTION, THOPPUMPADY,
          KOCHI - 682 005, REPRESENTED BY ITS DIRECTOR,
          RAJU N.V.

    3     A.S. MARINE INDUSTRIES (P) LTD.,
          CC 18/263, NADAKKAVU ROAD, KOCHI - 682 006,
          REPRESENTED BY ITS MANAGING DIRECTOR, K.E.
          SULAIMAN

    4     CAP SEAFOODS PVT. LTD.,
          1/17, VYPEEN ISLANDS, AZHEEKKAL P.O.,
          VYPEEN - 682 510, REPRESENTD BY ITS DIRECTOR,
 WA NO.987/2019 & Conn. Cases
                               18


            SHAKKEEL MOHAMMED IQBAL

    5       GEO SEAFOODS,
            PALLICHAL ROAD, PALLURUTHY, COCHIN - 682 006,
            REPRESENTED BY ITS MANAGING PARTNER, K.G.
            LAWRENCE

    6       SAFERA FOODS INTERNATIONAL,
            IX/477, KANNAMALY P.O., COCHIN - 6820 08,
            REPRESENTED BY ITS MANAGING PARTNER, FEMINA V.S.

    7       EMERALD EXPORTS AND IMPORTS,
            EMERALD HOUSE, DOOR NO. CC XIII/1380, S.P. PURAM
            ROAD, PALLURUTHY, P.O., COCHIN - 682 006,
            REPRESENTED BY ITS PARTNER CHAKOCHAN P.C.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING   BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON    09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                19



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1520 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.25445 OF 2012 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ERNAKULAM-682 031

            BY SRI. MUHAMMED RAFEEQ-SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            M/S.ABAD FISHERIES (P) LTD.
            ABAD BUILDINGS, JEW TOWN ROAD, COCHIN-682002,
            REPRESENTED BY ITS MANAGING DIRECTOR

            MR.ANWAR HASHIM

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL    HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                  20



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
              THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                     &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                        WA NO. 1522 OF 2019
AGAINST   THE    ORDER/JUDGMENT          DATED   04.07.2018   IN   WP(C)
NO.25443 OF 2012 OF HIGH COURT OF KERALA


APPELLANT:-(RESPONDENT IN THE W.P.C)

            THE DEPUTY DIRECTOR OF FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ERNAKULAM 682 031.

            BY SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT/PETITIONER IN THE W.P.C:

            M/S.BABY MARINE INTERNATIONAL,
            THOPPUMPADY, COCHIN 682 005,
            REPRESENTED BY ITS MANAGING PARTNER,
            MR. ALEX.K. NINAN.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS     WRIT    APPEAL   HAVING       BEEN   FINALLY    HEARD    ON
14.02.2024,     THE    COURT    ON        09.04.2024   DELIVERED      THE
FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               21



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1545 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.21968 OF 2012 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM-691001.

            BY SRI. MOHAMMED RAQFEEQ- SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            M/S.KINGS MARINE PRODUCTS
            ULIYAKOVIL, KOLLAM, REPRESENTED BY ITS CHIEF
            EXECUTIVE, MR.MANOJ T.VARGHESE, PIN-691019.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               22



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1546 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.16391 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE ASSESSING OFFICER
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ERNAKULAM DIVISION,
            DR.SALIM ALI ROAD, COCHIN-682018.

            BY ADV SRI.MOHAMMED RAFEEQ- SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            LOURDE EXPORTS,
            DOOR NO.2659 J, 1ST FLOOR, VIDYA NAGAR MAIN ROAD,
            VIDYA NAGAR, COCHIN-682020, REPRESENTED BY ITS
            MANAGER GEO JACOB.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 23




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1550 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04/07/2018   IN   WP(C)
NO.17891 OF 2015 OF HIGH COURT OF KERALA


APPELLANTS:-[RESPONDENT IN THE W.P.(C))

            THE ASSESSING OFFICER,
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ERNAKULAM DIVISION, DR. SALIM ALI ROAD, COCHIN-
            682 018

            BY SPECIAL GOVERNMENT PLEADER SRI.MOHAMMED RAFEEQ



RESPONDENTS:(PETITIONERS IN THE W.P.(C))

    1       S.H.MARINE EXIM
            22/1369, EDACOCHIN, COCHIN-682 006, REPRESENTED
            BY ITS PARTNER SHIRAJ V.H.

    2       PARAMOUNT SEAFOODS,
            XVI/1373 E, MEHRAB BUILDING,
            PATEL MARKET ROAD, COCHIN-682 005,
            REPRESENTED BY ITS PARTNER SHIRAJ V.H.

            BY ADV SRI.PREMJIT NAGENDRAN


     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES,THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                24



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                       WA NO. 1551 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.15875 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:- [RESPONDENTS IN THE W.P.(C)]

            THE ASSESSING OFFICER,
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ERNAKULAM DIVISION, DR. SALIM ALI ROAD,
            COCHIN-682018.

            BY SRI.MOHAMMED RAFEEQ- SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:- [PETITIONER IN THE W.P.(C)]

            PREMIER SEAFOODS EXIM (P) LTD
            EP X/289, ERAMALEELOOR, ALLEPPY DISTRICT-688527,
            REPRESENTED BY ITS DIRECTOR, AHMED AHZAR.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS     WRIT   APPEAL   HAVING    BEEN   FINALY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 25




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1578 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.16917 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:-(RESPONDENT IN THE W.P.(C))

            THE ASSESSING OFFICER,
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ERNAKULAM DIVISION, DR. SALIM ALI ROAD,
            COCHIN-682 018

            BY SPECIAL GOVERNMENT PLEADER SRI.MOHAMMED RAFEEQ



RESPONDENT:-(PETITIONER IN THE W.P.(C))

            COCHIN COSMOS FOODS LTD.
            18/47 BABY MARINE COMPOUND, THOPPUMPADY, COCHIN-
            682 005, REPRESENTED BY ITS DIRECTOR ALEX NINAN.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               26




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1665 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.18887 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:- [RESPONDENT IN THE W.P.(C)]

            THE ASSESSING OFFICER
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ERNAKULAM DIVISION, DR.SALIM ALI ROAD,
            COCHIN-682018.

            BY SRI. MOHAMMED RAFEEQ- SPECIAL GOVERNMENT
            PLEADER



RESPONDENTS:- [PETITIONERS IN THE W.P.(C)]

    1       INDOFRENCH SHELLFISH COMPANY (P) LTD.,
            12/1008 B, 'VIGNESH', ANDI ACHARI ROAD,
            COCHIN-682002,
            REPRESENTED BY ITS MANAGING DIRECTOR,
            K.MADHUKUMAR.

    2       K.MADHUKUMAR,
            PROPRIETOR, VIGNESH FOODS,
            ANDI ACHARI ROAD, COCHIN-682002

            BY ADV SRI.PREMJIT NAGENDRAN


     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 27



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1749 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.26949 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:-[RESPONDENT IN THE WP(C)]

            THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
            FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA - 688 001.

            SPECIAL GOVT. PLEADER MUHAMMED RAFEEQ



RESPONDENT:-[PETITIONER IN THE WP(C)]

            M/S.DOLPHIN WIRES (P) LTD.
            AP II/722, INDUSTRIAL ESTATE,
            AROOR-688 534, REPRESENTED BY ITS MANAGING
            DIRECTOR K.A.JABIR

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 28



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1750 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.26943 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:- (RESPONDENT IN THE W.P.(C))

            THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
            FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA - 688 001.

            BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:-(PETITIONER IN THE W.P.(C))

            M/S.INTERNATIONAL FREEZE FISH EXPORTS,
            AP II/810, C.I.E., AROOR - 688 534,
            REPRESENTED BY ITS MANAGING R.VAMANA KINI.

            BY ADV SRI.PREMJIT NAGENDRAN


     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.20204 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               29




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1767 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.27270 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
            FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA-688 001.

            BY SRI. MUHAMMED RAFEEQ-SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:[PETITIONER IN THE W.P.(C)]

            M/S FRIENDS MARINE INDUSTRIES
            XIV/465, EZHUPUNNA, ALAPPUZHA-688 548,
            REPRESENTED BY ITS PARTNER. A.S. MOHAMMED.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 30




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1768 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.29926 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:- (RESPONDENT IN THE W.P.(C))

            THE ASSESSING OFFICER AND
            THE DEPUTY DIRECTOR OF FISHERIES, OFFICE OF THE
            DEPUTY DIRECTOR OF FISHERIES, ALAPPUZHA 688 001.

            BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:- (PETITIONER IN THE W.P.(C))

            M/S. INTERFISH
            7/118, CHANDIROOR, ALAPPUZHA - 688 547,
            REPRESENTED BY ITS PARTNER P.A MINHAS

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 31




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1770 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.28636 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:- (RESPONDENT IN THE W.P.(C))

            THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
            FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA-688001.

            BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:- (PETITIONER IN THE W.P.(C))

            M/S.GEO AQUATIC PRODUCTS PVT.LTD.
            VELUTHULLY ROAD, CHANDIROOR-688547, REPRESENTED
            BY ITS MANAGING DIRECTOR, C.A SALIM.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                32




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                   &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                       WA NO. 1773 OF 2019
AGAINST     THE   ORDER/JUDGMENT       DATED     4.07.2018   IN   WP(C)
NO.27271 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:-(RESPONDENT IN THE W.P.C)]

            THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
            FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA-688 001.

            BY SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT:-[PETITIONER IN THE W.P.C)]

            M/S INTERSEAS
            7/119, CHANDIROOR,ALAPPUZHA-688 547,
            REPRESENTED BY ITS PARTNER NOBY KARIKKASERRY.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS     WRIT   APPEAL   HAVING      BEEN     FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               33




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1774 OF 2019
AGAINST THE ORDER/JUDGMENT DATED 4.07.2018 IN WP(C) NO.5863
OF 2014 OF HIGH COURT OF KERALA


APPELLANT:-(RESPONDENT IN THE W.P.C)

            THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
            FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA-688001.

            BY SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT:-(PETITIONER IN THE W.P.C)

            ABAD SEAFOOD PROCESSORS,
            AROOR.P.O., CHERTHALA ABAD BUILDING, PIN-688534,
            REPRESENTED BY ITS MANAGER FARAZ JAVEED.

            BY ADV SRI.PREMJIT NAGENDRAN


     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 34



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1787 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.30313 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR AND THE ASSESSING OFFICER,
            OFFICE OF THE FISHERIES DEPUTY
            DIRECTOR,ALAPPUZHA-688001.

            BY SPECIAL GOVERNMENT PLEADER MOHAMEED RAFEEQ



RESPONDENT:[PETITIONER IN THE W.P.(C)]

            ACCELERATED FREEZE DRYING COMPANY LTD.
            EP IV/513,EZHUPUNNA,ALAPPUZHA, REPRESENTED BY ITS
            VICE PRESIDENT S.P.KAMATH.

            BY ADV SRI.PREMJIT NAGENDRAN


     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                  35



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                  &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1791 OF 2019
AGAINST    THE   ORDER/JUDGMENT       DATED    04.07.2018    IN     WP(C)
NO.26283 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:- (RESPONDENT IN THE W.P.(C))

            THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
            FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA-688001

            BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:- (PETITIONER IN THE W.P.(C))

            FRONTLINE EXPORTS (P) LTD
            INDUSTRIAL ESTATE, AROOR-688534, REPRESENTED BY
            ITS MANAGING DIRECTOR M.S.ANAZ

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN    FINALLY     HEARD      ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON    09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 36




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1803 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.25444 OF 2012 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ERNAKULAM-682031.

            SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            M/S.ABM MARINE PRODUCTS
            19/2084E NAMBIAPURAM, PALLURUTY, COCHIN-682006,
            REPRESENTED BY ITS PARTNER MR. K.MADHUKUMAR.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 37




          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
           THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
           THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                     WA NO. 1804 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.26329 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P.(C)]

          THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
          FISHERIES,
          OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
          ALAPPUZHA-688001.

          SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENTS [PETITIONERS IN THE W.P.(C)]:

    1     M/S A.M.FISHERIES
          XVIII/378, KAKKAZHOM,
          VANDANAM P.O.,
          ALAPPUZHA-688005,
          REPRESENTED BY ITS PARTNER M.NIZAM.

    2     PREMIER MARINE FOODS,
          NIZAM MANZIL, VANDANAM P.O.,
          ALAPPUZHA-688005,
          REPRESENTED BY ITS PARTNER M.NIZAM.

    3     PREMIER EXPORTS INTERNATIONAL,
          AP X/453, CHANIROOM,
          ALAPPUZHA-688535,
          REPRESENTED BY ITS PARTNER M.NIZAM.
 WA NO.987/2019 & Conn. Cases
                               38


            BY ADV SRI.PREMJIT NAGENDRAN


     THIS    WRIT   APPEAL   HAVING   BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               39



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1805 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.26315 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
            FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA - 688 001

            BY SRI. MUHAMMED RAFEEQ-SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            M/S.MOON FISHERIES (INDIA) PVT. LTD.
            11/722/D, INDUSTRIES ESTATE, AROOR,
            ALAPPUZHA - 688 534,
            REPRESENTED BY ITS MANAGING DIRECTOR GEORGE
            P.KORAH

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               40



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1806 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.26927 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P(C)]

            THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
            FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA-688 001

            BY SRI. MUHAMMED RAFEEQ-SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            M/S. PREMIER MARINE EXPORTS
            AX/456,CHANDIROOR, ALAPPUZHA,
            REPRESENTED BY ITS PARTNER M.NIZAM

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                  41



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                  &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1810 OF 2019
AGAINST    THE   ORDER/JUDGMENT       DATED    04.07.2018    IN     WP(C)
NO.26484 OF 2012 OF HIGH COURT OF KERALA


APPELLANT:- (RESPONDENT IN THE W.P.(C))

            THE DEPUTY DIRECTOR OF FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM-691582.

            BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:-(PETITIONER IN THE W.P.(C))

            M/S. ROYAL OCEANS
            AP XII/528, OLD NH CHANDIROOR, AROOR,
            ALLEPPEY-688547, KERALA,
            A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE
            AT KALLUVILA, THANGASSETRI, KOLLAM,
            REPRESENTED BY ITS MANAGING PARTNER, MR. JACOB K
            BABU.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN    FINALLY     HEARD      ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON    09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                  42




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                  &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1812 OF 2019
AGAINST    THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.16622 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:[RESPONDENT IN THE W.P.(C)]

            THE ASSESSING OFFICER
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ERNAKULAM DIVISION, DR. SALIM ALI ROAD, COCHIN-
            682018.

            BY SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT:[PETITIONER IN THE W.P.(C)]

            FREEZE ENGINEERING INDUSTRIES (P) LTD.
            XVI/1109, COCHIN FISHERIES HARBOUR,
            THOPPUMPADY, COCHIN-682005,
            REPRESENTED BY ITS MANAGER, RAGHU NARAYAN POTTY.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING      BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON    09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 43




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1814 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.28466 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
            FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA-688 001.

            BY SRI.MOHAMMED RAFEEQ - GP



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            P.A.MINHAS
            PROPRIETOR, PEARL COAST MARINE FOODS, APX/763F,
            CHANDIROOR, ALAPPUZHA-688 547.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 44




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1815 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.17150 OF 2015 OF HIGH COURT OF KERALA


APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE ASSESSING OFFICER,
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ERNAKULAM DIVISION, DR.SALIM ALI ROAD,
            COCHIN-682 018.

            BY SPL. GP- MOHAMMED RAFEEQ



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            HEIPLOEG SEAFOODS INDIA PRIVATE LIMITED
            KAY KAY HOUSE, 39/116, MULASHERRY CANAL ROAD,
            COCHIN-682 011, REPRESENTED BY ITS DIRECTOR,
            VIVEK VIJAYKUMAR.

            BY ADV SRI.PREMJIT NAGENDRAN


     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               45




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1818 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.24331 OF 2014 OF HIGH COURT OF KERALA
APPELLANT:- {RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM-691 582.

            BY SRI.MUHAMMED RAFEEQ- SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:[ PETITIONER IN THE W.P.(C)]

            M/S INDIAN ACQUATIC PRODUCTS
            SAKTHIKULANGARA, KOLLAM-691 581,
            REPRESENTED BY ITS PARTNER MR. PHILOMENE ANTONY.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON    09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               46




          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                          PRESENT
           THE HONOURABLE MR. JUSTICE AMIT RAWAL
                               &
           THE HONOURABLE MRS. JUSTICE C.S. SUDHA
  TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                    WA NO. 1821 OF 2019
AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C) NO.9236
OF 2015 OF HIGH COURT OF KERALA
APPELLANT:- ( RESPONDENT IN THE W.P.(C))

         THE ASSESSING OFFICER,
         OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
         ERNAKULAM DIVISION, DR.SALIM ALI ROAD,
         COCHIN-682018.

         BYSRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
         PLEADER



RESPONDENTS:- (PETITIONERS IN THE W.P.(C))

    1    PARAGON SEAFOODS (P) LTD.,
         P.B.NO.817, THOPPUMPADY, KOCHI-682005,
         REPRESENTED BY ITS MANAGING DIRECTOR,
         JOSEPH ANTONY.

    2    ABAD FISHERIES (P) LTD.,
         ABAD BUILDING, KOCHUANGADI,
         COCHIN-682002, REPRESENTED BY ITS DIRECTOR,
         JAVED HASHIM.

    3    ABAD C-FOOD CANNING CO.(P)LTD.,
         ABAD BUILDING, KOCHANGADI,
         COCHIN-682002,
         REPRESENTED BY ITS DIRECTOR, JAVED HASHIM.
 WA NO.987/2019 & Conn. Cases
                               47


            BY ADV SRI.PREMJIT NAGENDRAN


     THIS    WRIT   APPEAL   HAVING   BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                48



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                   &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                       WA NO. 1822 OF 2019
AGAINST     THE   ORDER/JUDGMENT       DATED     4.07.2018   IN   WP(C)
NO.24683 OF 2014 OF HIGH COURT OF KERALA
APPELLANT:-(RESPONDENT IN      THE W.P.C)]

            THE DEPUTY DIRECTOR OF FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM-691 582

            BY SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT:-[PETITIONER IN THE W.P.C]

            M/S. VERONICA MARINE EXPORTS (P) LTD
            PUTHETHORA, NEENDAKARA POST, KOLLAM-691 582,
            REPRESENTED BY ITS GENERAL MANAGERS..ALWYN

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS     WRIT   APPEAL   HAVING      BEEN     FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                  49



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                  &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                       WA NO. 1825 OF 2019
AGAINST    THE   ORDER/JUDGMENT    DATED   4.07.2018     IN   WP(C)
NO.26454 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:-(RESPONDENT IN THE W.P.C:

            THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
            FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA-688 001.

            BY SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT:-(PETITIONER      IN THE W.P.C):

            M/S HIGH SEAS EXIM
            AP X/102, CHANDIROOR, ALAPPUZHA-688 547,
            REPRESENTED BY ITS PARTNER SULFIKAR V.K.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON    09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 50



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1838 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.17712 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE ASSESSING OFFICER,
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ERNAKULAM DIVISION, DR.SALIM ALI ROAD,
            COCHIN-682 018.

            BY SPL. GP- MUHAMMED RAFEEQ



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            JIS INTERNATIONAL EXPORTS PVT.LTD.
            28/60A-1, FIRST FLOOR, G-107, PANAMPILLY NAGAR,
            COCHIN-682 036, REPRESENTED BY ITS MANAGING
            DIRECTOR DOMINIC SEBASTIAN.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 51



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1839 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.26926 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE ASSESSING OFFICER AND DEPUTY DIRECTOR OF
            FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA - 688 001.

            BY SPL. GP- MOHAMMED RAFEEQ



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            M/S. CHERUKATTU INDUSTRIES (MARINE DIVISION),
            AROOKUTTY FERRY ROAD, AROOR 688 434
            REPRESENTED BY ITS MANAGING PARTNER C.A. NAZER.


     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 52



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1850 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.6425 OF 2017 OF HIGH COURT OF KERALA
APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM - 691 582

            BY SPL. GP - MOHAMMED RAFEEQ



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            CHARLY FISHERIES,
            MAMACHAN TURUTHU, NEENDAKARA, KOLLAM - 691 582,
            REPRESENTED BY ITS MANAGER,
            MR. THULASIDHARAN PILLAI

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 53



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                       WA NO. 1852 OF 2019
AGAINST   THE   ORDER/JUDGMENT        DATED   04.07.2018    IN   WP(C)
NO.20802 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:- (RESPONDENT IN THE W.P.(C))

            THE ASSESSING OFFICER,
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ERNAKULAM DIVISION, DR.SALIM ALI ROAD,
            COCHIN- 682018.

            BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:- (PETITIONER IN THE W.P.(C))

            CHOICE CANNING COMPNAY,
            (A DIVISION OF CHOICE TRADING CORPORATION PRIVATE
            LIMITED), 21/1391-A, THANGAL NAGAR, NEAR
            PASHNITHODU PALAM, PALLURUTHY, COCHIN- 682006,
            REPRESENTED BY ITS DIRECTOR P.BALACHANDRAN.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    COME   UP   FOR   ADMISSION   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 THE SAME DAY DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               54



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1861 OF 2019
AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C) NO.913
                OF 2014 OF HIGH COURT OF KERALA
APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE ASSESSING OFFICER
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ERNAKULAM DIVISION, DR. SALIM ALI ROAD,
            COCHIN 682018.

            BY SRI.MOHAMMED RAFEEQ- SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            ABAD OVERSEAS (P) LTD
            ABAD BUILDING, KOCHANGADI, KOCHIN-682003,
            REPRESENTED BY ITS MANAGING DIRECTOR ANWAR
            HASHIM.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               55



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1870 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.10728 OF 2017 OF HIGH COURT OF KERALA
APPELLANT:- [RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM - 691 581

            BY SRI. MUHAMMED RAFEEQ -SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:- [PETITIONER IN THE W.P.(C)]

            XAVIER LUKE FERNANDEZ
            PROPRIETOR, LUKE EXPORTS, SHAKTHIKULANGARA,
            KOLLAM - 691 581

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                  56



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                  &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1879 OF 2019
AGAINST    THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.25486 OF 2012 OF HIGH COURT OF KERALA
APPELLANT:- (RESPONDENT IN THE W.P.(C))

            THE DEPUTY DIRECTOR OF FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF
            FISHERIES,ERNAKULAM-682031

            BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:- (PETITIONER IN THE W.P.(C))

            ALAPPAT MARINE PRODUCTS,
            6TH FLOOR, HOUSE OF ALAPPATT, M.G ROAD,
            COCHIN-682 016 REPRESENTED BY ITS POWER OF
            ATTORNEY MR. SURESH K.N

            BY ADV SRI.PREMJIT NAGENDRAN


     THIS    WRIT   APPEAL   HAVING      BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON    09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                  57



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                  &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1880 OF 2019
AGAINST    THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.13768 OF 2017 OF HIGH COURT OF KERALA
APPELLANT:-(RESPONDENT IN THE W.P.(C))

            THE DEPUTY DIRECTOR OF FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM-691581.

            BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:-(PETITIONER IN THE W.P.(C))



            M/S.AVLA NETTOS EXPORTS,
            SAKTHIKULANGARA, KOLLAM-691581, REPRESENTED BY
            ITS MANAGER, MR.SURESH BABU.

            BY ADV. SRI.PREMJIT NAGENDRAN


     THIS    WRIT   APPEAL   HAVING      BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON    09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 58



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1883 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.26448 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
            FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA 688 001.

            SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            G.RATNAKARAN PILLA
            PROPRIETOR, R.K EXPORTS, VIII/249 EZHUPUNNA P.O,
            CHERTHALA 688 550.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024,ALONG WITH WA.944/2019 AND CONNECTED CASES,            THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 59



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1888 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.26437 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:- (RESPONDENT IN THE W.P.(C))

            THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF
            FISHERIES,
            OFFICE OF DEPUTY DIRECTOR OF FISHERIES,
            ALAPPUZHA-688001.

            BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
            PLEADER



RESPONDENTS:- (PETITIONER IN THE W.P.(C))

            PREMIER MARINE ENTERPRISES.
            EP IX/315, ERAMALOOR, ALAPPUZHA-688537,
            REPRESENTED BY ITS PARTNER AHMED AZHAR.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                60



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1917 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.7444 OF 2017 OF HIGH COURT OF KERALA
APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM - 691003.

            BY SRI.MUHAMMED RAFEEQ-SPECIAL GOVERNMENT PLEADER



RESPONDENT:- [ PETITIONER IN THE W.P.(C)]

            M/S.ESMARIO EXPORT ENTERPRISES (P) LTD
            KAVANAD P. O., KOLLAM - 691003, REPRESENTED BY
            ITS GENERAL MANAGER, MR. INNOCENT JOSEPH.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON    09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 61




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1937 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.37568 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES AND ASSESSING
            OFFICER
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ALAPPUZHA - 688 001

            BY SPECIAL GOVERNMENT PLEADER MOHAMMED RAFEEQ



RESPONDENT:[PETITIONER IN THE W.P.(C)]

            M/s. PENVER PRODUCTS PVT. LTD.
            AP 11/688, INDUSTRIAL ESTATE, AROOR, ALEPPEY -
            688 534, REPRESENTED BY ITS GENERAL MANAGER
            NELSON GEORGE

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024 , ALONG WITH WA.944/2019 AND CONNECTED CASES,
THE COURT ON THE 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               62



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 1966 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
            NO.37556 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:- [RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES AND THE
            ASSESSING OFFICER
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ALAPPUZHA-688 001

            BY SRI.MUHAMMED RAFEEQ -SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:- [PETITIONER IN THE W.P.(C)]

            THREE STAR MARINE EXPORTS
            AROOR, ALLEPPY, REPRESENTED BY ITS MANAGING
            PARTNER, AHMED KUTTY.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 63



          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
           THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
           THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                     WA NO. 1972 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   19.09.2018   IN   WP(C)
NO.29178 OF 2015 OF HIGH COURT OF KERALA
APPELLANTS:- (RESPONDENTS 1, 2, 4 & 5 IN THE W.P.(C))

    1     STATE OF KERALA,
          REPRESENTED BY THE SECRETARY TO GOVERNMENT,
          LABOUR AND WELFARE DEPARTMENT, GOVERNMENT
          SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001

    2     THE STATE OF KERALA,
          REPRESENTED BY THE SECRETARY TO GOVERNMENT,
          FISHERIES DEPARTMENT, GOVERNMENT SECRETARIAT,
          THIRUVANANTHAPURAM, PIN-695001

    3     THE DIRECTOR OF FISHERIES,
          VIKAS BHAVAN, THIRUVANANTHAPURAM, PIN 695001

    4     THE ASSESSING OFFICER AND DEPUTY DIRECTOR OF
          FISHERIES,
          ALAPPUZHA, PIN-688001

          BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
          PLEADER



RESPONDENTS:- (PETITIONER & 3RD RESPONDENT IN THE W.P.(C))

    1     COCHIN FROZEN FOOD EXPORTS PVT.LTD.,
          AROOKUTTY FERRY ROAD, AROOR.P.O, ALAPPUZHA
          DISTRICT, PIN-688534,
          REPRESENTED BY ITS MANAGING DIRECTOR,
          K.PRABHAKARAN.
 WA NO.987/2019 & Conn. Cases
                               64


    2       THE KERALA FISHERMEN'S WELFARE FUND BOARD
            REPRESENTED BY ITS CHAIRMAN,
            THIRUVANANTHAPURAM, PIN-695001

            BY ADVS.
            Joe J Uruvath
            SABIR N.S.(K/1554/2020)


     THIS    WRIT   APPEAL   HAVING   BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON    09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 65



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                       WA NO. 1984 OF 2019
AGAINST   THE   ORDER/JUDGMENT        DATED   04.07.2018    IN   WP(C)
NO.23798 OF 2014 OF HIGH COURT OF KERALA
APPELLANT:- (RESPONDENT IN THE W.P.(C))

            THE DEPUTY DIRECTOR OF FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            KOLLAM-691 582

            BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:-(PETITIONER IN THE W.P.(C))

            M/S.POYILAKADA FISHERIES (P) LTD.
            P.B. NO. 41, PARAMESWAR NAGAR, KOLLAM-691 001,
            REPRESENTED BY ITS MANAGER-MR. REGI ASOK.

            BY ADV SRI.PREMJIT NAGENDRAN


     THIS    WRIT   APPEAL   HAVING    COME   UP   FOR   ADMISSION   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 THE SAME DAY DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                               66



         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                          PRESENT
           THE HONOURABLE MR. JUSTICE AMIT RAWAL
                               &
          THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                    WA NO. 2066 OF 2019
   AGAINST THE ORDER/JUDGMENT DATED 04.07.2018 IN WP(C)
         NO.31168 OF 2013 OF HIGH COURT OF KERALA
APPELLANT:-[RESPONDENT IN THE W.P.(C)]

         THE ASSESSING OFFICER
         OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
         ERNAKULAM DIVISION, DR. SALIM ALI ROAD,
         COCHIN - 682 018

         BY SRI. MUHAMMED RAFEEQ -SPECIAL GOVERNMENT
         PLEADER



RESPONDENT/S:- [PETITIONERS IN THE W.P.(C)]

    1    MOON FISHERY (INDIA) PRIVATE LIMITED
         G-225, 1ST FLOOR, PANAMPAPPLY NAGAR,
         KOCHI - 682 036, REPRESENTED BY ITS MANAGING
         DIRECTOR DOMINIC SEBASTIAN.

    2    M/S. CHEMMEENS (REGISTERED)
         CHEMMEENS JUNCTION, KARUVELIPADY,
         KOCHIN - 682 005, REPRESENTED BY ITS MANAGING
         PARTNER P.C. CHERIAN

    3    SLS EXPORTS PRIVATE LTD.,
         XXII/1377, EDAKOCHI, KOCHIN - 682 010,
         REPRESENTED BY ITS MANAGER K. VIJAYA KUMAR

    4    K.K. LIRAR
         PROPRIETOR, L.G. SEA FOODS, 18/343,
         PALLURUTHY NADA, KOCHIN - 682 006
 WA NO.987/2019 & Conn. Cases
                               67


    5       ACCELERATED FREEZE DRYING COMPANY LTD.
            AMALGAM HOUSE, BRISTOW ROAD, WILLINGDON ISLAND,
            KOCHIN - 682 003, REPRESENTED BY ITS VICE
            PRESIDENT, S.P. KAMATH

    6       STAR FISH EXPORT
            22/1318, PEEVEES BUILDING, EDAKOCHI, KOCHI - 682
            006, REPRESENTED BY ITS MANAGING PARTNER, V.
            GEORGE JOSEPH

    7       NATIONAL SEAFOODS COMPANY
            11/424, SRAMPICKAL ROAD, CHULLIKKAL, KOCHIN - 682
            005, REPRESENTED BY ITS MANAGING PARTNER, O.T.
            ALEXANDER

    8       ABAD EXIM PRIVATE LTD.,
            PLOT NO. 31 AN 33, COCHIN SPECIAL ECONOMIC ZONE,
            KAKKANAD, KOCHIN - 682 030, REPRESENTED BY ITS
            MANAGING DIRECTOR, ANWAR HASIM

    9       K. KRISHNA KUMAR
            PROPRIETOR, KAY KAY EXPORTS, 39/116, KAY KAY
            HOUSE, MULASSHARRY CANAL ROAD, KOCHI - 682 011

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING   BEEN   FINALLY   HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 68



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                       WA NO. 2112 OF 2019
AGAINST   THE   ORDER/JUDGMENT        DATED   04.07.2018    IN   WP(C)
NO.33902 OF 2015 OF HIGH COURT OF KERALA
APPELLANT:- (RESPONDENT IN THE W.P.(C))

            THE DEPUTY DIRECTOR OF FISHERIES AND ASSESSING
            OFFICER,
            OFFICE OF THE FISHERIES DEPUTY DIRECTOR,
            ALAPPUZHA-688001.

            BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:- (PETITIONER IN THE W.P.(C))

            G.K.S BUSINESS ASSOCIATES (P) LTD.,
            GKS COMPLEX, AROOR FERRY ROAD, AROOR-688534,
            REPRESENTED BY ITS DIRECTOR G. GIRISHANKAR.

            BY ADV SRI.PREMJIT NAGENDRAN




     THIS    WRIT   APPEAL   HAVING    COME   UP   FOR   ADMISSION   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 THE SAME DAY DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                 69



            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
             THE HONOURABLE MR. JUSTICE AMIT RAWAL
                                 &
             THE HONOURABLE MRS. JUSTICE C.S. SUDHA
 TUESDAY, THE 9TH DAY OF APRIL 2024 / 20TH CHAITHRA, 1946
                      WA NO. 2138 OF 2019
AGAINST   THE   ORDER/JUDGMENT       DATED   04.07.2018   IN   WP(C)
NO.24348 OF 2012 OF HIGH COURT OF KERALA
APPELLANT:-[RESPONDENT IN THE W.P.(C)]

            THE DEPUTY DIRECTOR OF FISHERIES,
            OFFICE OF THE DEPUTY DIRECTOR OF FISHERIES,
            CALICUT - 673 301.

            BY SRI. MOHAMMED RAFEEQ - SPECIAL GOVERNMENT
            PLEADER



RESPONDENT:-[PETITIONER IN THE W.P.(C)]

            M/S. UNIROYAL MARINE EXPORTS LIMITED,
            11/19, VENGALAM P.O., CALICUT - 673 303,
            REPRESENTED BY ITS CHIEF EXECUTIVE MR.THOMAS
            T.KOSHY.


     THIS    WRIT   APPEAL   HAVING     BEEN   FINALLY    HEARD   ON
14.02.2024, ALONG WITH WA.944/2019 AND CONNECTED CASES, THE
COURT ON 09.04.2024 DELIVERED THE FOLLOWING:
 WA NO.987/2019 & Conn. Cases
                                         70



                               JUDGMENT

[WA Nos.987/2019, 944/2019, 955/2019, 1048/2019, 1445/2019, 1441/2019, 1457/2019, 1495/2019, 1482/2019, 1456/2019, 1452/2019, 1497/2019, 1464/2019, 1545/2019, 1550/2019, 1514/2019, 1520/2019, 1522/2019, 1551/2019, 1546/2019, 1578/2019, 1665/2019, 1749/2019, 1770/2019, 1791/2019, 1750/2019, 1787/2019, 1767/2019, 1804/2019, 1805/2019, 1803/2019, 1773/2019, 1774/2019, 1768/2019, 1806/2019, 1810/2019, 1821/2019, 1818/2019, 1812/2019, 1838/2019, 1822/2019, 1861/2019, 1814/2019, 1879/2019, 1825/2019, 1815/2019, 1850/2019, 1839/2019, 1852/2019, 1870/2019, 1880/2019, 1883/2019, 1888/2019, 1917/2019, 1937/2019, 1966/2019, 1972/2019, 1984/2019, 2138/2019, 2066/2019, 2112/2019]

1. Among the captioned writ appeals, WA No.987/2019 is

the lead case arising out in the adjudication of W.P.

(C)No.30322/2010 wherein the Association called Seafood

Exporters Association of India, Kerala region and other

individual exporters altogether had challenged the competence

of the State in promulgating an Act called Kerala Fishermen's

And Allied Workers Welfare Cess Act, 2007, primarily on two

grounds:

(i) State did not have the legislative competence to

cause a declaration that the exporters of seafood are liable to WA NO.987/2019 & Conn. Cases

pay Cess, interest on penalty under the Act.

(ii) There had already been an adjudication on the issue

by the Constitutional Bench of the Supreme Court in Koluthara

Export v. State of Kerala [2002 (2) SCC 459] whereby

provisions of Section 4(2) of Kerala Fishermen's Welfare Fund

Act, 1985 was held to be unconstitutional.

2. State in the year 1985 had brought into force Kerala

Fishermen's Welfare Fund Act, 1985 (hereinafter called 'the

1985 Act') with objects and reason that the fishermen who

belong to weaker section of Society have not been able to

achieve the purpose for which earlier schemes were

promulgated and the aforementioned Welfare Fund for

promotion of the welfare of the fishermen was incorporated.

Section 2(a), 2(bb) and 2(d) of the Act defined 'Allied Workers',

'Contributions' and 'Dealer'. The Clauses which are relevant for

adjudication of the present intra court appeals are Allied worker,

Contribution and Dealer. The same are extracted hereinbelow:

"allied worker" means any person who is engaged mainly in fishery related activities for his livelihood and who does not come under the definition of the term fisherman in clause (e) of section 2 of the Kerala Fisherman's Welfare Societies Act, WA NO.987/2019 & Conn. Cases

1980 (7 of 1981) and includes beach workers, small scale fish distributors, fish curers, peeling workers and small scale processing plant workers, who are not members or not eligible to get membership, in any other Statutory Welfare Scheme.

2(bb) "contribution" means the sum of money payable to the fund under section 4 ;

2(d). "dealer" means any person who carries on, within the State of Kerala the business of buying or selling or processing fish or exporting fish (in raw or in processed form) or fish products and includes,"

3. Section 4 envisaged the procedure for contribution to

the fund. It is extracted hereinbelow:

"(1) Every fisherman shall contribute to the Fund every year at such rate, as may be fixed by the Government, from time to time on the recommendation of the Board.

(1A) Every allied worker shall contribute to the Fund, every month, at such rate as may be fixed by the Government from time to time, on the recommendation of the Board.

(2) A dealer shall contribute to the Fund, every year, one per cent of his sale proceeds in the year

(3) The owner of a fishing vessel of any category, shall contribute to the Fund every month an amount, at such rate, as may be fixed by the Government from time to time, on the recommendation of the Board to that category of WA NO.987/2019 & Conn. Cases

fishing vessel.

(4) The owner of a stakenet or chinanet shall contribute to the Fund, at such rate, as may be fixed by the Government, from time to time, on the recommendation of the Board, for nine months every year.

(5) The owner of a prawn filtration area or a prawn culture farm or a fish farm shall contribute to the fund every year, at such rate per hectare, as may be fixed by the Government, from time to time, on the recommendation of the Board.

Explanation.-For the purposes of this sub-section "prawn filtration area" means any water logged area, where prawn filtration is carried on

"Prawn Culture Farm" means a farm where prawn, including scampi, are cultured

(5A) In calculating the extent of the area, half hectare and above shall be taken as one hectare and areas below half hectare shall be ignored.

(5B) The owners of fish markets or lessees or licensees or any person claiming, any right or interest, through such owners, or the owners of the ice plants supplying ice, mainly for the processing of fish and the vehicles engaged, mainly for the transportation of fish, shall contribute to the fund every year, at such rate, as may be fixed the Government, from time to time, on the recommendation of the Board.

(6) A person who employs a fisherman in a fishing vessel shall be liable to pay under sub-section (7) the contribution payable by that fisherman under sub-section (1) WA NO.987/2019 & Conn. Cases

after deducting that amount from the wages or other remuneration due to such fisherman.

(7) The contributions shall be paid to the fisheries Officer or to any officer of the Board authorised by the Board in this behalf.

(8) The amount of contribution shall be rounded off to the nearest rupee and, where such amount contains part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored. "

4. By reading the definition of 'dealer' under Section

4(2) a dealer shall contribute to the fund, every year, one

percent(1%) of the sale proceeds in the year. The said

provisions of the Act was challenged before Single Bench and

Division Bench of High Court whereby the validity of the

aforementioned Act was upheld. Matter was taken up before the

Supreme Court and was referred to the Constitution Bench as

stated supra. The Constitution Bench in paragraph '18' of the

judgment held that when any statute of a State or any provision

therein is questioned on the ground of lack of legislative

competence, the State cannot claim legitimacy for enacting the

impugned provisions with a reference to provisions in Part IV of

the Constitution. It must be demonstrated with reference to one WA NO.987/2019 & Conn. Cases

or more of the entries in Lists II and III of the Seventh schedule

of the Constitution. By noticing entry 23 of list III-Concurrent

List and the provisions of sub-section (4) of Section 3 of the Act,

it was noticed that the said provisions postulates social security

and welfare measures for fishermen. In other words, it was held

that the State no doubt had the competence to come out with a

legislation for the social security and welfare measures but there

has to be nexus for the purpose of charging the contribution. By

noticing the business activity of the petitioners therein, it was

noticed that there was no relationship of "employer and

employee" between the contributor and the beneficiary of the

provisions of the Act and Scheme made thereunder. The only

nexus between the categories of persons covered by the sweep

of Clause (d) of Section 2 of 1985 Act included that exporters

for carrying on the business of buying or selling or processing

fish or exporting fish in 'raw or processed form' or fish products

including a commission agent, a broker or any other mercantile

agent, by whatever the name called, and a non-resident dealer

or an agent or a non-resident dealer or a local branch of a firm

or a company or an association situated outside of the State of

Kerala and the beneficiaries under the Act and Scheme. In such WA NO.987/2019 & Conn. Cases

a narrow compass, it was noticed that the former are the

purchaser and the latter are the catchers and sellers of the fish.

Such a nexus was held to be not sufficient to burden a

purchaser/exporter with the impost or levy of contribution under

Section 4(2) of the Act and accordingly it was struck down in

paragraph 23.

5. The things did not stop here. After a gap of almost

four(4) years, State of Kerala came out with an ordinance

No.57/2006 Kerala Fishermen's and Allied Workers' Welfare

Cess Ordinance 2006. In the aforementioned ordinance, the

definition of a dealer defined under Section 2(d) was

synonymous with the definition of dealer in the 1985 Act.

Similarly 'sale proceeds' under the erstwhile Act in Section 2(jd)

and Section 2(k) of Ordinance. Not only this, the definition of

'Allied workers' in Section 2(a) of 1985 Act and of the Ordinance

were also replica.

6. The Ordinance continued to remain in force as the

house could not pass the bill on time. Association submitted a

representation Ext.P3 in WP(C)No.30322/2010 dated

16.04.2007. The contents of the same reads as under:

WA NO.987/2019 & Conn. Cases

"The Kerala Legislative Assembly has passed the above bill on 22.3.2007. We, the Seafood Exporters of Kerala, are worst affected second time again by this bill, due to following reasons.

The above bill is the offshoot of Kerala Fishermen Welfare Fund Act 1985 (Act of 30, 1985) which provided contribution of 1% on the sale proceeds of dealers (exporters). The exporters (dealers) have no employer-employee relation with fishermen. This was challenged before the Court and finally the Constitution Bench of Hon'ble Supreme Court of India declared the relevant section 4 (2) unconstitutional thereby the levy became illegal. On a plea of Government, the Hon'ble Supreme Court ordered not to refund the levy already collected by the Government till then. A copy of the Judgment in the Case of "Koluthara Exports Ltd., Vs State of Kerala & Othrs" is attached herewith for your kind perusal, particularly last three paragraphs.

The present Bill of 2007 also proposed similar levy by way of "CESS" which is illegal and contrary to the decisions of Hon'ble Supreme Court. This will lead to multiplicity of litigations over years and also huge amounts of deposits for Stay and other proceedings. The exporters would lose all such deposits as in the earlier decisions (last paragraph of the Judgment). If implemented none of the exporters would pay the cess, instead would challenge the constitutionality of the levy before the High Courts, thereby the purpose of collecting revenue for the welfare fund would be defeated. Moreover the net realization on sale by fishermen will be substantially reduced, the processing and export earnings of Kerala State would be drastically dropped thereby losing foreign exchange to the State and Country without achieving any benefit from the Exporters.

WA NO.987/2019 & Conn. Cases

Sir, you are the protector of the Constitution and hence please consider all the facts and circumstances and exempt us from above levy and oblige."

7. On 13.10.2007, Act 9 of 2007 was notified and came

into effect from 18.02.2006. The definition of the "Allied

Workers" as per the previous Act and Ordinance had undergone

certain change, similarly definition of "Dealer" as well as "Sale

Proceeds". The expression 'exporters' was taken out from the

purview of the Act. The aims and objects with which the Act

came into force by the legislature reads thus:

As per Section 4 (2) of The Kerala Fishermen's Welfare Fund Act 1985 (Act 30 of 1985) a merchant shall pay every year 1% of his total annual sales proceeds to The Kerala Fisherman Workers Welfare Fund Board. As per the decision of the constitutional bench of The Hon'ble Supreme Court in Civil Appeal No. 12788 of 1996 it was held that the state legislature has no power to make law on the subject and therefore the above said provision was rendered unconstitutional. The Hon'ble court has held that there is no nexus between the contributor and the beneficiary since there is no employer employee relationship between them and therefore the levy could not be imposed or realized from the purchaser/exporter. Consequently The Government could not levy from the purchaser of fish or the exporter the required cess and therefore the welfare fund board has lost it's financial stability.

WA NO.987/2019 & Conn. Cases

The government has examined the matter and in order to augment the funds of the The Kerala Fishermens Welfare Fund Board it was decided to impose half percent cess on the turnover of fish and fish products and to realize the same from the traders.

Even though a bill numbered as 287 was introduced during the 11 Legislative Assembly due to want of time it could not be enacted.

Since the Kerala State Legislature was not in session, and since the directives were to be enforced immediately The Governor of Kerala promulgated an ordinance The Kerala Fisherman and Allied Workers Welfare Fund Cess Ordinance dated 07.01.2006 and the same was published as Ordinance No. 8 of 2006 in the extra ordinary gazette No. 46 dated 07.01.2006.

Even though a bill was introduced to replace the ordinance with an act the same could not be introduced or passed during the assembly session commencing from 03.02.2006 and ending on 21.02.2006 and further commencing from 14.03.2006 and terminating on 15.03.2006. The ordinance was re- promulgated on 17.03.2006 as The Kerala Fisherman and Allied Workers Welfare Fund Cess Ordinance (28 of 2006) and the same was published in the extra ordinary gazette No. 604 dated 17.03.2006.

Even though a bill was introduced to replace the ordinance with an act the same could not be introduced or passed during the assembly session commencing from 24.05.2006 and ending on 30.06.2006. The Governor again re- promulgated The Kerala Fisherman and Allied Workers Welfare Fund Cess Ordinance 2006 (37 of 2006) and the same was published in the extra ordinary gazette No. 1131 dated 05.07.2006.

WA NO.987/2019 & Conn. Cases

Even though a bill was introduced to replace the ordinance with an act the same could not be introduced or passed during the assembly session commencing from 18.09.2006 and ending on 26.10.2006. The Governor has again re- promulgated The Kerala Fisherman and Allied Workers Welfare Fund Cess Ordinance 2006 (57 of 2006) and the same was published in the extra ordinary gazette No. 1721 dated 30.10.2006.

This bill is intended to enact a legislation replacing the said ordinance."

8. The rationale of the Kerala Fishermen's Welfare Fund

Act, 1985, as well as 2007 Act as far as the welfare of the

fishermen is concerned remained the same. It is in that context,

Assessing Officer sent individual notices to the exporters, giving

cause to assail legislative competence with a declaration that

exporters, in view of the judgment in Koluthara Exports

(supra) are not exigible to pay cess approached this Court.

State contested the aforementioned writ petitions and in

principle had taken a stand that there is a stark difference

between the previous Act as well as 2007 Act as expression

"contribution" no longer exists/subsists and has been replaced

with the expression "cess" which as per the catena of judgments

would also include "tax" or "fee".

WA NO.987/2019 & Conn. Cases

9. Learned Single Bench on appreciation of

materials/documents and the case law cited, allowed the writ

petitions and declared that the Act 2007 would not be applicable

to the exporters, for, the State did not have the legislative

competence to introduce Sections 3(1), 3(2) and 3(3) of the

2007 Act. It is in that background, intra court appeals have

been filed.

10. Mr.Rafeeq, learned Sr. Government Pleader on behalf

of the State and in support of the memorandum of appeal raised

the following submissions:

(i) The 2007 Act has been enacted to levy cess on sale

proceeds of fish, fish products, allied objects and equipment

within the State with a view to augment resources to the Kerala

Fishermen's Welfare Fund constituted under the Fishermen's

Welfare Fund Act, 1985, to safeguard the welfare of the

fishermen and allied workers of fisheries industries in the State.

(ii) The Supreme Court in Koluthara Export (supra)

held that though the State can justify the Act under Entry 23 of

List III but it cannot impost levy in the nature of "contribution"

WA NO.987/2019 & Conn. Cases

payable by the exporters. The 2007 Act do not envisage any

liability imposed upon the "exporters" qua "contribution", thus,

the ratio decidendi culled out in the Koluthara Export was/is

not applicable in the context of levy of cess.

(iii) The impost in the nature of employees contribution

as envisaged in the 1985 Act and levy of "cess" under 2007 Act

are not in pari materia but are quiet different and thus the

petitioners cannot be permitted to contest that there was no

employer and employee relationship.

(iv) The Unique feature of the cess is that it is a

compulsory levy meant to raise revenue for a specific purpose.

The presence of quid pro quo is not always sine qua non for a

cess. The cess was introduced by taking aid of Entry 58 of List II

of Seventh Schedule. The said entry for clarity deals with the

Taxes on "animals and boats". Fish would also be an animal, in

view of ratio decidendi culled out in ITC Ltd. v. Person in

charge, Agricultural Market Committee, Kakinada and

others [2004) 2 SCC 794]. The said findings came to be passed

by taking into consideration definition of fish in Section 2(b) of

Maritime Zones of India (Regulation of Fishing by Foreign WA NO.987/2019 & Conn. Cases

Vessels) Act, 1981 and it was held that in a common parlance,

animal is understood as a quadruped creature but fish is also an

animal but of a different kind. So it has also essential attributes

of an animal because of the life, sensation and voluntary

motion.

(v) The Learned Single Bench ought not to have tested

the legislative competence of the State in promulgating 2007

Act by striking out the aforementioned provisions as many other

entities/persons falling under the definition of Dealer have also

be given a benefit.

(vi) The law with regard to charging of cess, which have

trappings of tax or a fee, is no longer res integra in view of the

judgment of Supreme Court in State of West Bengal v.

Kesoram Industries Ltd. And Others [2004 (10) SCC 201]

wherein paragraph 142 by taking into reference of the facts of

the case as well as the definition of cess, it has been held that

the State is not denuded from levying cess by way of tax so as

to generate its funds. Though it may be termed as cess on a

particular item like mineral, in that case, but the impact thereof

falls on the land delivering the minerals.

WA NO.987/2019 & Conn. Cases

(vii) It would also mean an assessment or levy.

Availability of indirect benefit and a general nexus between the

person bearing the burden of levy of fee and the services

rendered out of the fee collected is enough to uphold the validity

of fee charged and therefore cannot be construed to be a tax on

a tax.

11. Per contra Sri.S.Muralidhar, learned Senior counsel

assisted by Sri. Premjith Nagendran countered the arguments of

Mr.Rafeeq, the Learned Government Pleader, summarized their

submissions, in the following manner:

(i). The definition of 'dealer' in the 1985 Act viz,

Ordinance was/is identical. The State after having considered

the representation Ext.P3 had taken the conscious decision in

not including 'exporters' for the purpose of levy of cess which

would be seen from the definition of 'dealer' in Section 2(d) of

2007 Act. Similarly the definition of "Sale proceeds" had

undergone some change, as was intended to be done by way of

Ordinance. So far so there was no grievance, but the cause of

action accrued on receipt of the notice by an Assessing Officer.

It is in that background, the legislative competence was assailed WA NO.987/2019 & Conn. Cases

in this Court.

(ii) It is not a case were the exporters are not paying

applicable taxes but have been taking care of the employees

under various Central and State legislation much less the

interest of the fishermen has also been protected in view of the

Kerala Fishermen's Welfare Societies Act, 1980. Provisions of

Section 27 of the Societies Act, 1980, casts duty on the society

in case of an accident to the member or their families, regarding

the relief of payment as well as in case of incapacity and

disability has been taken care of.

(iii) State had not come out with different object by

bringing 2007 Act which in fact is similar to that of 1985 Act. In

fact, the purpose of levying cess was to 'contribute' to the funds

under Section 2(h) defined in 2007 Act, which would mean

Kerala Fisher men's Welfare Fund established under Section 3 of

the Kerala Fishermen Welfare Act, 1985.

(iv) Similarly Section 3 provides for levy and collection of

cess for the purpose of 1985 Act and the cess was also charged

under the scheme framed thereunder ie., 1% total Sales WA NO.987/2019 & Conn. Cases

proceeds of dealer in a financial year. There was no dispute with

regard to the definition of 'Dealer' as provided under 2007 Act.

But when the officers at helm of affairs gave a different

meaning/connotation befitting the intent of the State to bring

back the levy/contribution which was sought to be achieved by

1985 Act despite being not successful as per the ratio in

Koluthara.

(v) Article 286 of the Constitution of India imposes a

restriction on a State vis-a-vis the imposition of tax on sale and

purchase of the goods meant for import of the goods into,

export of the goods out of the territory of India. In other words,

it was submitted that the legislative competence was that of

'Central' and not of the 'State'. In support of the contention

relied upon two judgments in M/s.Sterling Foods v. The

State of Karnataka and Another [63 STC 239] and State of

Karnataka v. Azad Coach Builders Pvt.Ltd. And Another

[(2010) 36 VST 1 (SC)]. The question involved in the cited

judgment was also with regard to Export of Seafood and State,

as per the provisions of Section 5 of the Karnataka Sales Tax

Act, 1957, had imposed tax on such items. By noticing the WA NO.987/2019 & Conn. Cases

aforementioned provisions, the demand raised by the

commissioner of tax on raw shrimps, prawns and lobsters meant

for export was held to be not included in the taxable turn over

of the said assessees. Similarly in the other cited judgment in

State of Karnataka, Karnataka sales tax had attempted to

impose a tax upon a builder indulging into fabrication of the

imported chassis brought into India. It was held to be also not

within the domain of the State.

(vi) By virtue of 2007 amendment "allied workers" would

mean a person who is engaged mainly in fishery related

activities for his livelihood and those do not come under the

definition of term 'fishermen' in Clause (e) of Section 2 of 1980

Societies Act but also includes beach workers, fish distributors,

fish curers, peeling workers and processing plant workers who

are not members or not eligible to get membership any other

Statutory Welfare Scheme.

12. We have heard the learned counsel for the parties

and appraised the paper book.

13. Dealing with the questions, noticed above, it would WA NO.987/2019 & Conn. Cases

be useful to extract the definitions of 'dealers', 'sale proceeds'

and 'allied workers' provided in 1985 Act, Ordinance and 2007

Act, for a comparison:

The Kerala The Kerala Fishermen's The Kerala Fishermen Welfare Allied Workers Welfare Fishermen's Allied Fund Act 1985 Ordinance 2006. Workers Welfare Cess Act 2007

Long Title: An Act Long Title: An Long Title: An to provide for the Ordinance to provide for Act to provide for constitution of a the levy and collection the levy and Welfare Fund for of cess on the sale of collection of cess promoting the proceeds of fish and fish on the sale of Welfare of products with a view to proceeds of fish, Fishermen in the augmenting resources of fish products State of Kerala & the Kerala Fishermen's allied objects and for matters Welfare Fund constituted equipments within incidental thereto under Section 3 of the the State with a Kerela Fishermen's view to Welfare Fund Act 1985 augmenting (30 of 1985) resources of the Kerala Fishermen's Welfare Fund constituted under Section 3 of the Kerela Fishermen's Welfare Fund Act 1985 (30 of 1985) WA NO.987/2019 & Conn. Cases

Definitions Definitions Definitions

Section 2(a) Allied Section 2(a) Allied Section 2(a) Allied Workers Workers Workers

Allied Worker Allied Worker means Allied Worker means any person any person who is means any who is engaged engaged mainly in person who is mainly in fishery fishery related activities engaged mainly related activities for for his livelihood and in fishery related his livelihood and who does not come activities for his who does not come under the definition of livelihood and under the definition the term fishermen' in who does not of the term clause (e) of Section 2 come under the fisherman in clause of the Kerala definition of the

(e) of Section 2 of Fishermen's Welfare term 'fishermen the Kerala Societies Act 1980(7 of in clause (e) of Fishermen's Welfare 1981) and includes Section 2 of the Societies Act 1980 beach workers, small Kerala (7 of 1981) and scale fish distributors, Fishermen's includes beach fish curers, peeling Welfare Societies workers, small scale workers and processing Act 1980 (7 of fish distributors, plant workers who are 1981) and fish curers, peeling not members or not includes beach workers and small eligible to get workers. fish scale processing membership, in any distributors, fish plant workers, who other statutory welfare curers, peeling are not members or scheme. workers and not eligible to get processing plant membership, in any workers who are statutory welfare not members or scheme. not eligible to get membership, in WA NO.987/2019 & Conn. Cases

any other statutory welfare scheme.

Section 2(d) Dealer Section 2(d) 'Dealer' Section 2(d) Dealer'

Dealer means any Dealer means any Dealer means any person who carries person who carries on, person who on within the State within the State the engages in the of Kerala the business of buying and business of buying business of buying selling fish or processing and selling of fish or selling or fish or exporting fish (in or processing fish processing fish or raw or in processed or bringing into exporting fish (in form) or fish products the State or raw or in processed and includes, - sending outside form) or fish the State the fish ( products and raw or processed) includes, or fish products or allied objects or equipments and includes. -



 (i)   a      commission (i) a commission agent, (i) a commission
       agent, a broker                 a broker or any other                  agent, a broker,
       or    any       other           mercantile agent; by                   auctioneer or
       mercantile                      whatever                  name         any other
       agent;                by        called; and                            mercantile
       whatever        name                                                   agent; by
       called; and                                                            whatever name
                                                                             called; and


 (ii) a non-resident               (ii) a non-resident dealer           (ii) a non-resident
       dealer or an                    or an agent of a non-                  dealer    or    an
       agent of a non-                 resident dealer or a                   agent of a non-
 WA NO.987/2019 & Conn. Cases



     resident dealer           local branch of a firm             resident dealer
     or a local branch         or company or                      or a branch of
     of a firm or              association situated               a        firm      or
     company or                outside the State                  company            or
     association                                                  association
     situated outside                                             situated
     the State of                                                 outside           the
     Kerala                                                       State
                                                                  Provided that,
                                                                  fishermen and
                                                                  allied     worker
                                                                  as defined in
                                                                  the            Kerala
                                                                  Fishermen's
                                                                  Welfare         Fund
                                                                  Act,      1985(30
                                                                  of 1985) shall
                                                                  not               be
                                                                  included           in
                                                                  this


  Section    2(jd)   Sale   Section       2(k)          Sale   Section 2(k) Sale
  Proceeds                  Proceeds                           Proceeds


  Sale         Proceeds     Sale proceeds means the            Sale         proceeds
  means the amount          amount of sale value of            means       the      sale
  realized or is likely     fish sold in or from the           value        of       all
  to be realized by         State (including          export   transactions
  sale of fish or fish      and   transfer       of    goods   carried out in the
  products                  from the State to outside          State        including
                            the State for sale or to           buying or selling,
                            process otherwise;                 bringing      in       or
                            Explanation      -    In    the    sending outside the
 WA NO.987/2019 & Conn. Cases



                               case of transfer outside          State fish or fish
                               the     State,     the    sale    products or allied
                               value shall be the actual         objects             or
                               value         of         goods    equipments for use
                               transferred,       calculated     or    for   processing
                               on the basis of the rate          otherwise sold in or
                               prevailing in the State           from the State,




14. On perusal of the above, it is evident that the

legislature, while promulgating Ordinance had again, despite the

fact that previous legislation by virtue of 1985 Act has been held

to be without competence for imposing of contribution upon the

exporters, intended to include the name of the exporters. But on

receipt of representation Ext.P3, extracted above, took a

conscious decision not to include the exporters while

promulgating 2007 Act. But on minute perusal of definition of

sale proceeds under Section 2(k), sale proceeds means sale

value of all transactions carried out in the State including

buying or selling, bringing in or sending outside the State,

fish or a fish products or allied objects or equipments for

use or for processing otherwise sold in or from the State,

reflects intent to overcome the finding in previous

judgment qua legislative competence having declared WA NO.987/2019 & Conn. Cases

ultravires, again attempted to bring in the 'exporters'. Section 3

incorporated in the 2007 Act envisages levy and collection of

cess for the purpose of Kerala Fishermen's Welfare Fund Act

1985 at one percent (1%) of the total sale proceeds of a dealer

in the financial year. The same reads as under:

3. Levy and Collection of Cess. -(1) There shall be levied and collected a cess for the purpose of the Kerala Fishermen Welfare Fund Act, 1985 and the scheme thereunder, at one percent of the total sale proceeds of a dealer in a financial year.

(2) The cess levied under sub-section (1) shall be collected from every dealer in such manner and at such time, as may be prescribed.

(3) The cess levied under sub- section (1) shall be in addition to any cess, duty or tax leviable on fish under any law for the time being in force.

(4) The proceeds of the cess collected under sub- section (2) shall be credited initially to the Consolidated Fund of the State in the manner, as may be prescribed.

(5) The amount of cess collected shall be paid to the Fund of the Board by the Government after deducting the cost of collection of such cess not exceeding one percent of the amount collected every year, before 30th June, in the manner as may be prescribed.

14. As noticed above, the State had, earlier, for the WA NO.987/2019 & Conn. Cases

purpose of bringing succor to the fishermen intended to impose

one percent (1%) of contribution upon the various dealers

including the exporters and promulgated 1985 Act for imposing

of the contributions which was though affirmed by the High

Court but held to be unconstitutional by the Supreme Court in

Koluthara (supra). Paragraphs 18 to 23 of the aforementioned

judgment reads as under:

18. Now adverting to the constitutional validity of the impugned provisions, it must be remembered that Part IV of the Constitution contains, as noticed above, fundamental principles in governance of the country. They indicate and determine the direction for the State but they are not legislative heads or the fields of legislation like the Entries in the Lists I, II and III of the Seventh Schedule of the Constitution. When any statute of a State or any provision therein is questioned on the ground of lack of legislative competence, the State cannot claim legitimacy for enacting the impugned provisions with reference to the provisions in Part IV of the Constitution; the legislative competence must be demonstrated with reference to one or more of the Entries in Lists II and III of the Seventh Schedule of the Constitution. It is stated that the legislative competence is referable to Entry 23 of the Concurrent List, which may be extracted here :

"List III - Concurrent List -

WA NO.987/2019 & Conn. Cases

23. Social security and social insurance; employment and unemployment."

There can be no doubt that Entry 23 enables the State Legislature to enact a law in respect of social security and social insurance or dealing with employment and unemployment. The provisions of sub-section (4) of Section 3 of the Act (quoted above) postulate social security and welfare measures for the fishermen. The State can, therefore, justify its competence under this Entry. But, in our view, the State cannot, in an Act under Entry 23 of List III, place the burden of an impost by way of contribution for giving effect to the Act and the scheme made thereunder for the social security and social welfare of a section of society upon a person who is not a member of such section of society nor an employer of a person who is a member of such section of society. The burden of the impost may be placed only when there exists the relationship of employer and employee between the contributor and the beneficiary of the provisions of the Act and the scheme made thereunder.

19. The validity of Employees' State Insurance Act, 1948, in regard to special contribution of the employer under Chapter V- A of the said Act, was brought under challenge in appeal before a three-judge Bench of this Court in Gasket

Radiators (supra). The Court held that the payment of contribution by an employer towards the premium of an employee's compulsory insurance under the Employees' State

Insurance Act fell directly under Entries 23 and 24 of List III. It was also held that the contributions under the Act or contributions to provident fund or payments of other benefits to workers are neither taxes nor fees and that they fall within the ambit of Entries 23 and 24 of List III. We are WA NO.987/2019 & Conn. Cases

in agreement with the observations of Chinnappa Reddy, J. who speaking for the Court observed :

"In our understanding, Entries 23 and 24 of List III, of their own force, empower Parliament or the Legislature of a State to direct the payment by an employer of contributions of the nature of those contemplated by the Employees' State Insurance Act for the benefit of the employees."

20. In Mangalore Ganesh Beedi Works (supra), the constitutional validity of Sections 3, 4, 2(g), 2(g)(h), 2(m), 26, 27 and 31 of the Beedi and Cigar Workers (Condition of Employment) Act, 1966 was assailed on the ground of lack of legislative competence in the Parliament to enact such a law. Having noticed the special feature of the industry of manufacture of beedi through various categories of workers, the said Act was passed by the Parliament to provide for the welfare of workers in beedi and cigar establishments and to regulate the conditions of their work and for matters connected therewith. A Constitution Bench of this Court held that having regard to the true nature and character of the legislation meant for enforcing better conditions of labour amongst those who are engaged in the manufacture of beedis and cigars, the said Act, in pith and substance, was for welfare of the labour falling within Entries 22, 23 and 24 of List III. It was pointed out that the said Act had fastened liability on the person who himself engaged labour or the person for whom or on whose behalf labour was engaged or the person who had ultimate control over the affairs of the establishment by reason of advancement of money or of substantial interest in the control of the affairs of the establishment. Thus, it is clear that in that case the impugned legislation, while creating welfare scheme for beedi WA NO.987/2019 & Conn. Cases

workers, levied impost by way of contributions on the employer or a person in the position of an employer.

21. In Regional Executive Kerala Fishermen's Welfare Fund Board (supra), the question before this Court was whether exporters of fish meat, carrying on business of buying processed fish and exporting the same, fell within the meaning of 'dealer' under Section 4(2) of the Act. The legislative competence of the State Legislature and the constitutional validity of Section 4(2) of the Act did not arise for the consideration of the Court in that case. That case, therefore, does not advance the case of the respondents.

22. In the instant case, the only nexus between the categories of persons covered by the sweep of sub-section

(d) of Section 2 of the Act, including the appellant, who carry on the business of buying or selling or processing fish or exporting fish (in raw or processed form) or fish products, including - (i) a commission agent, a broker or any other mercantile agent, by whatever name called, and (ii) a non- resident dealer or an agent or a non- resident dealer or a local branch of a firm or company or association situated outside the State of Kerala and the beneficiaries under the Act and the scheme - the fishermen - is that the former are the purchasers and the latter are the catchers and sellers of fish. Such a nexus, in our view, is not sufficient to burden a purchaser/exporter with the impost or levy of the contribution under Section 4(2) of the Act, which will clearly be outside the ambit of Entry 23 of List III of the Constitution and, therefore, lacking legislative competence.

23. For these reasons, Section 4(2) of the Act is declared to be unconstitutional. Consequently, the order WA NO.987/2019 & Conn. Cases

under challenge is set aside. The writ petition shall stand allowed to that extent."

15. On perusal of the extracted paragraphs of the

judgment in Koluthara (supra), it is evident that the intention

of the State to impose or levy of the contribution under the

erstwhile Section 4(2) of the Act was held to be outside the

ambit of Entry 23 of List III of the Constitution of India on

account of lacking legislative competence primarily on the

ground that there was no nexus or relationship of an employer

and employee between the catchers of fish and exporters. There

is no dispute to the ratio decidendi that the State has the power

or legislative competence to impose levy but what has been

already held to be illegal cannot be undone by incorporation of

the new Act of 2007 by changing the nomenclature of

'contribution' to 'levy'. For the sake of repetition, the definition

of 'dealer' in the Ordinance included exporter, the words

'exporting fish (in raw or in processed form)' has been replaced

in the Act with the words 'bringing into the State or sending

outside the State the fish'. Similarly the definition of 'dealer' in

the Welfare Fund Act as well as Cess Act are also identical

except for a mild change. The fishermen form a class engaged WA NO.987/2019 & Conn. Cases

in catching fish, while exporter is an ultimate purchaser. It

cannot be disputed that fish is initially caught by the fishermen,

thereafter, being sold to various intermediaries before it

ultimately reaches the hands of the exporter; in between there

are many sellers, retailers, agents and processors. Therefore, it

cannot be held to be sufficient to burden the exporter with

liability to make contributions to Fishermen's Welfare Fund in

the absence of any relationship of employer and employee. It is

not the case of the State that there had been relationship of

employer-employee between the exporter and fishermen owing

to 2007 Act. Once the Supreme Court found in Koluthara

(supra) that the State has no power, the subsequent enactment

is a faint attempt to charge very same contribution at the same

very rate, of one percent (1%) of the sale proceeds of exporters

under the different nomenclature 'cess'. For justifying the levy

of 'cess' there has to be a relationship of an employer and

employee between exporter who is an ultimate purchaser and

the fisherman. Thus, the stand of the State in our considered

view had not been consistent regarding the nature of the

import.

WA NO.987/2019 & Conn. Cases

16. In the present case contribution is sought to be

extracted from the respondent - petitioners neither as a tax or

a fee but as a 'cess', but it does not have characteristics of a

tax. Though tax is a levy that is imposed for general purpose,

but in the instant matter, the levy is being imposed not for

general purpose, but for the benefit and to subserve the cause

of the fishermen. Comparison of the definitions of expressions

'dealer' and 'sale proceeds' prima facie shows that they are

similarly worded. A feeble attempt has been made to satisfy the

conscious of this Court by contending that the present

enactment has been made to say cess is different to

contribution. This argument does not merit acceptance as the

only change in the previous Act and the present Act is, instead

of 'contribution' nomenclature has been given as that of 'levy'.

17. Levy, no doubt can be also considered as a tax but

in the present case levy is described as 'cess'. The expression

'exporter' has been consciously omitted on receipt of the

representation of the dealers whereby the State taken a

decision in not including the exporters for the purpose of levy WA NO.987/2019 & Conn. Cases

but the authorities at the helm of affairs issued notices for

recovery of cess giving cause to the exporters to assail by

bringing them under the expression "bringing into State or

sending outside State the fish (raw or processed)". A similar

controversy arose in the Supreme Court in M/s. Sterling v.

State of Kerala [63 STC 239]. In the aforementioned case,

challenge was laid to impost of a tax as per the provisions of

Section 5 (3) of Central Sales Act, 1956 on the goods which

were purchased by an assesee for the purpose of complying

with the agreement or order or in relation to export and for

that purpose had been purchasing raw or the processed fish.

Even though, after making the said purchase the exporter

subjected them to process of cutting heads and tales, peeling,

cleaning and freezing before the export. In a sense the goods

remain in commercial parlance after processing and freezing

remain the same. By noticing the aforementioned activity, it

was held that the purchase of raw shrimps, prawns and lobsters

were exempted from purchase tax under Section 5(3) of the

Central Sale Tax Act.

18. In State of Karnataka v. Azad Coach Builders WA NO.987/2019 & Conn. Cases

Pvt. Ltd. [(2010) 36 VST 1 (SC)] exporter in respect of a sale

in the course of exports was also brought under the ambit of

provisions of Section 5(3) of the Central Sales Tax Act. In the

aforementioned case a local manufacture of the goods sought

exemption from the purview of provisions of sub section 3 of

Section 5 of the Central Sales Tax Act on the ground that the

penultimate sale of the goods effected in favour of the exporter

was inextricably connected with the export of goods outside the

territory of India. He was a manufacturer and seller of bus

bodies in the State of Karnataka whereas another party was an

exporter and manufacturer of chassis of motor vehicles. On

receipt of the orders from the foreign buyers for the buses, the

exporter in turn placed orders upon the manufacturer and seller

of bus bodies to be fitted on the chassis supplied by it. The

buses were then exported by the exporter. The State brought

the activity under the provisions of the aforementioned Act and

imposed tax, but on analysis of the transaction, court held that

the transaction between the exporter and foreign buyer was

inextricably connected with each other and therefore, the

provisions the Act had no applicability.

WA NO.987/2019 & Conn. Cases

19. Article 286 of the Constitution of India argued on

behalf of Sri.S.Muralidhar has also a direct role to play with

regard to the legislative competency of the State to impose

'cess' on the exporters. The same reads as under:

286. Restrictions as to imposition of tax on the sale or

purchase of goods- (1) No law of a State shall impose, or authorise the imposition of, a tax on the sale or purchase of goods where such sale or purchase takes place.-

(a)outside the State; or

(b)in the course of the import of the goods into, or export of the goods out of, the territory of India.

[***]

(2) Parliament may by law formulate principles for determining when a sale or purchase of goods takes place in any of the ways mentioned in clause (1)."

20. on perusal of the aforementioned Article, it is evident

that the power to impose a tax on such type of transaction only

vests with the Central and not with the State. The State has

failed to overcome the hurdle qua applicability of Article 286 of

the Constitution of India, probably for the reason that there is

no direct relationship of employer and employee. The intention WA NO.987/2019 & Conn. Cases

for promulgating the welfare fund was to uplift the fisherman.

Workers working in the processing plants owned by the

exporters would not fall within the definition of fisherman for

subjecting of cess.

21. Though the Single Bench in the penultimate

paragraph of the judgment declared that Section 3(1), 3(2) and

3(3) of the Act are beyond the legislative competence and set

aside the provisions, we are of the view that instead of setting

aside the provisions, it should have been construed that the said

provisions would not be applicable to the exporters- respondent

- writ petitioners. With the aforementioned modifications, we

uphold the remaining findings. Writ appeals stand dismissed.

Sd/-

AMIT RAWAL JUDGE

Sd/-

C.S. SUDHA JUDGE nak WA NO.987/2019 & Conn. Cases

PETITIONER ANNEXURES

ANNEXURE A1 TRUE COPY OF THE ORDER DATED 25/02/2019 IN THE CONTEMPT CASE (CIVIL) NO.256/2019.

 
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