CORPORATION OF TRIVANDRUM Vs. K NARAYANA PILLAI
HIGH COURT OF KERALA
CORPORATION OF TRIVANDRUM
K. NARAYANA PILLAI
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(1.) The Trivandrum Corporation, the plaintiff, has filed this second appeal from a decree in a suit for recovery of entertainments tax. The defendant in the case is the honorary Treasurer of the Travancore - Cochin Foot Ball Association. The Association was conducting the Santosh Trophy Tournament in Trivandrum from 17-1-1959 to 28-1-1959 and entertainments tax was due from the Association on that account. The amount alleged to be due by way of tax is Rs. 1318-60.
(2.) Both the lower courts held that under S.413 of the Trivandrum City Municipal Act, Act IV of 1116, read with S.8(1) of the Travancore - Cochin Local Authorities Entertainments Tax Act, Act VI of 1951, the period of limitation for the suit was three years, and the suit having been brought more than three years from 28-1-1959 was barred by limitation and dismissed it.
(3.) S.413 of Act IV 1116 reads as follows:
"No distraint shall be made, no suit shall be instituted and no prosecution shall be commenced in respect of any sum due to the Corporation under this Act after the expiration of a period of three years from the date on which distraint might first have been made, a suit might first have been instituted or prosecution might first have been commenced as the case may be, in respect of such sum".
S.8(1) of Act VI of 1951 reads as follows:
"any amount due on account of the entertainments tax may be recovered by the local authority in the same manner as any tax payable to the local authority."
S.2(7) of the Act defines "Local Authority" thus:
" 'Local Authority' means--
(a) in the city of Trivandrum, the Corporation of Trivandrum.
x x x x"
The argument of the courts below was that since S.8(1) of Act VI of 1951 provided that any amount due on account of entertainments tax may be recovered by the local authority in the same manner as any tax payable to it under Act IV of 1116, S.413 of Act IV of 1116 would be attracted and the period of limitation for the suit is three years from the date when the tax became due.;
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