Kerala High Court
State Of Kerala Represented By ... vs Sivarajendran V on 27 March, 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
WEDNESDAY, THE 27TH DAY OF MARCH 2024 / 7TH CHAITHRA, 1946
RP NO. 239 OF 2024
AGAINST THE JUDGMENT DATED 30.11.2023 IN WP(C) NO.30262 OF 2022 OF
HIGH COURT OF KERALA
REVIEW PETITIONERS/RESPONDENTS IN THE WRIT PETITION:
1 STATE OF KERALA REPRESENTED BY
ADDITIONAL CHIEF SECRETARY(TAXES),
ROOM NO. 396, FIRST FLOOR,
NEAR SOUTH CONFERENCE HALL, MAIN BLOCK,
SECRETARIAT,THIRUVANANTHAPURAM GPO, PIN - 695001.
2 THE DEPUTY COMMISSIONER OF STATE TAX,
SPECIAL CIRCLE, STATE GST DEPARTMENT,
TAX TOWER,2ND FLOOR, KARAMANA P. O.,
THIRUVANANTHAPURAM, PIN - 695002.
3 COMMISSIONER,
KERALA STATE GST DEPARTMENT, 9TH FLOOR,
TAX TOWER, KILLIPPALAM, KARAMANA P. O.,
THIRUVANANTHAPURAM, PIN - 695002.
BY ADV.
SRI. MUHAMED RAFIQ - SPL. GP
RESPONDENT/PETITIONER IN THE WRIT PETITION:
SIVARAJENDRAN V
PROPRIETOR,HOTEL AMALA RESIDENCY AND HOTEL NANDANAM
PARK,POWER HOUSE ROAD, PAZHAVANGADI ,
THIRUVANANTHAPURAM, PIN - 695011.
BY ADV.
SRI. K. I. MAYANKUTTY MATHER
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON
27.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
RP NO. 239 OF 2024
2
DINESH KUMAR SINGH, J.
--------------------------
RP No. 239 of 2024
In
W.P.(C) No. 30262 of 2022
-------------------------
Dated this the 27th day of March, 2024
ORDER
1. Heard Mr. A. Muhammed Rafiq, learned Special Government
Pleader for the review petitioners and Mr. K. I. Mayankutty Mather for
the respondent.
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. 30262 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 the
returns and payment of turnover tax @ 5% on their parcel sales
authorised by the Government during the Covid lock down period.
RP NO. 239 OF 2024
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 occassioned 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 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
RP NO. 239 OF 2024
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, learned
Counsel appearing for the respondent 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 respondent herein has
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 the face of the record which requires this Court to
RP NO. 239 OF 2024
review its well considered Judgment dated 30.11.2023 in W.P.(C) No.
30262 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. 30262 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 substance in this review petition and the same is hereby
dismissed.
Sd/-
DINESH KUMAR SINGH
JUDGE
Svn
RP NO. 239 OF 2024
PETITIONERS' ANNEXURES
ANNEXURE A TRUE COPY OF THE NOTE PLACED BEFORE THE COUNCIL
OF MINISTERS IN RESPECT OF FILE NO 201/B3/201/TD
ANNEXURE B TRUE COPY OF THE PROCEEDINGS OF THE CABINET
MEETING OF MINISTERS HELD ON 23-02-2022
ANNEXURE C TRUE COPY OF THE TRANSLATION OF PROCEEDINGS,
CABINET MEETING OF MINISTERS HELD ON 23-02-2022
