Kerala High Court
State Of Kerala Rep By Additional Chief ... vs Prinz Residency on 23 February, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 23RD DAY OF FEBRUARY 2024 / 4TH PHALGUNA, 1945
RP NO. 260 OF 2024
AGAINST THE JUDGMENT WP(C) 40193/2022 OF HIGH COURT OF
KERALA
REVIEW PETITIONERS/RESPONDENT IN WPC:
1 STATE OF KERALA REP BY ADDITIONAL CHIEF SECRETARY
TAXES ROOM NO.396,1ST FLOOR,
NEAR SOUTH CONFERENCE HALL, MAIN BLOCK,
SECRETARIATE , THIRVANANTHAPURAM., PIN - 695001
2 DEPUTY COMMISSIONER
SPECIAL CIRCLE-II, STAE GOODS AND SERVICE TAX
DEPARTMENT, ELANJIPALAM , KOZHIKODE, PIN - 673006
3 JOINT COMMISSIONER[APPEALS]
STATE GOODS AND SERVICE TAX DEPARTMENT,
ELANJIPALAM, KOZHIKODE, PIN - 673006
4 STATE TAX OFFICER [RECOVERY]
OFFICE OF THE DEPUTY COMMISSIONER,
STATE GOODS AND SERVICES TAX DEPARTMENT,
ELANJIPALAM, KOZHIKODE., PIN - 673006
BY SRI.A.MUHAMMED RAFIQ, SPL. GOVERNMENT PLEADER
RESPONDENT/PETITIONER IN WPC:
PRINZ RESIDENCY
NEAR CHENGOTTUKAVU BRIDGE MELUR PO KOYILANDY,
REP. BY ITS MANAGING DIRECTOR- MIDHUN CHANDRAN.,
PIN - 673306
SRI.MAYANKUTTY
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON
23.02.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
RP NO. 260 OF 2024
2
Dated this the 23rd day of February, 2024
ORDER
1. Heard Mr. A. Muhammed Rafiq, learned Special
Government Pleader for the review petitioners and Mr.
Mayankutty Mather for the respondents.
2. This review petition has been filed seeking review
of the Judgment and Order dated 30.11.2023 passed in the
batch of writ petitions including W.P.(C) No.40193 of 2022.
3. This Court after hearing the learned Counsel
appearing for the parties, vide the final Judgment and Order
under review, held that in cases where the return were filed
on or before 31.03.2022 and turnover tax was cleared on or
before 30.04.2022 by the FL3 lincencees, for the period
from 22.05.2020 to 21.12.2020 and from 15.06.2021 to
25.09.2021 for the financial years 2020-21 and 2021-22,
they would not be liable to pay interest for delayed filing of
RP NO. 260 OF 2024
the returns and payment of turnover tax @ 5% on their
parcel sales authorised by the Government during the Covid
lock down period. This Court considered all the documents
which were placed on record and the submissions of both
sides.
4. Mr. A. Muhammed Rafiq, learned Special
Government Pleader, however submits that there has
occurred an error apparent on the face of the record which
occasioned the review petitioners to seek review of the
Judgment and Order dated 30.11.2023 passed by this Court.
He further submits that the reduction of tax from 10% to 5%
was not limited only in respect of the sale effected by the Bar
attached Hotels during the Covid lock down period but, the
exemption was granted for the period from 2014-15 to 2015-
16 as per the Cabinet Note placed on record as Annexure (A)
by which the decision was taken to amend Section 7A of the
RP NO. 260 OF 2024
Kerala General Sales Tax Act, 1963. The exemption from
payment of tax up to 5% by the Bar attached Hotels on their
parcel sales, would not mean that they were not required to
pay the tax @ 10%, but they could have claimed refund of the
5% tax and, therefore, they were liable to pay the interest on
delayed payment of turnover tax. He further submits that
the proposal to reduce the tax from 10% to 5% in the cabinet
decision has to be considered in that respect. Mr. A.
Muhammed Rafiq has also placed reliance on Annexure (B)
of the review petition which is the decision of the Cabinet.
Relevant portion of Annexure (B) reads as under;
"Decision : Proposal (1) of Note
accepted.
(2) the suggestion in the note was considered.
It has been decided to extend the time for
filing of the returns till March 31, 2022 and
till April 30, 2022 for payment of arrears."
5. On the other hand, Mr. K. I. Mayankutty Mather,
RP NO. 260 OF 2024
learned Counsel appearing for the respondents submits that
the Annexure (A) document placed on record i.e. the note
put up before the Cabinet for consideration regarding the
reduction of turnover tax for the period during lock down
from 22.05.2020 to 21.12.2020 and from 15.06.2021 to
25.09.2021 is specific that the Bar attached Hotels and shops
were required to pay 5% of the turnover tax as is applicable
in respect of the retail outlets run by the Beverages
Corporation. In pursuance to the said cabinet note, the
cabinet has taken the decision and, thereafter, Exhibit P-2
was issued notifying the rate of turnover tax.
5.1. Once the notification was issued, the respondents
herein have remitted the tax, as per the time extended for
filing the return and remittance of tax. This Court has
considered every aspect of the matter, the submissions and
documents placed on record. There is no error apparent on
RP NO. 260 OF 2024
the face of the record which requires this Court to review its
well considered Judgment dated 30.11.2023 in W.P.(C) No.
40193 of 2022 and connected matters.
6. I have considered the submissions. Review
jurisdiction is to be exercised in a very limited manner where
there an is error apparent on the face of the record. This
Court has considered each and every document and the
submissions while rendering the Judgment dated 30.11.2023
in W.P.(C) No.40193 of 2022 and connected matters.
Furthermore, these documents were not part of the
pleadings. Review does not mean rehearing or appeal.
There has to be finality to a litigation. This Court, based on
the submissions, documents and evidences, has rendered the
Judgment sought to be reviewed. Therefore, I find no error
apparent on the face of the record which warrants this Court
to reconsider this Judgment under review. There is no
RP NO. 260 OF 2024
substance in this review petition and the same is hereby
dismissed.
Sd/-
DINESH KUMAR SINGH, JUDGE
AS
RP NO. 260 OF 2024
PETITIONERS' ANNEXURES:
ANNEXURE [A] TRUE COPY OF THE NOTE PLACED BEFORE THE
COUNCIL OF MINISTERS IN RESPECT OF NO.
201/B3/2021/TD
ANNEXURE [B] TRUE COPY OF THE PROCEEDINGS OF CABINET
MEETING OF MINISTERS, HELD ON 23.02.2023
ALONG WITH TRANSLATION THE RELEVANT
PORTION IN ENGLISH
