SESHASAYEE PAPER AND BOARDS LIMITED Vs. STATE OF KERALA
HIGH COURT OF KERALA
SESHASAYEE PAPER AND BOARDS LIMITED
STATE OF KERALA
Click here to view full judgement.
(1.) IS S.3(c) of the Kerala General Sales Tax (Amendment) Act, 2002, by which the rate of tax on the sale of paper has been raised from 4% to 8% with effect from December
31, 2001 unconstitutional? This is the short question that arises for consideration in this bunch of ten appeals and one Writ Petition. The learned single Judge having dismissed
the petitions, the Writ Petitioners have filed these appeals. The Writ Petition viz., O.P.
No. 7973 of 2003 has been posted along with the appeals under an order passed by
the learned Single Judge.
(2.) LEARNED counsel for the parties have referred to the facts in W.A. No. 178 of 2003. These may be briefly noticed.
The appellant is a Public Limited Company. It is engaged in the manufacture of Paper and Paperboards. It has its registered office at Pallipalayam, P.O. Erode, in the
State of Tamil Nadu. It is registered as a Dealer under the Kerala General Sales Tax
(3.) ON December 31, 2001, the Kerala General Sales Tax (Amendment) Ordinance 2001 (Ordinance No. 37 of 2001) was published in the Government Gazette. It was declared that during the period of operation of the Ordinance, the Act shall have effect
subject to the amendments specified in Ss. 3 and 4. The relevant provision is contained
in S.3(c) by which the rate of tax on the sale of paper was raised from 4% to 8%. It was
followed by Ordinance No. 4 of 2002, viz., The Kerala General Sales Tax Act (Second
Amendment) Ordinance, 2002. It was published in the Gazette on April 11, 2002. In the
preamble it was inter alia mentioned that a Bill to replace Ordinance No. 37 of 2001 by
an Act of the State Legislature could not be introduced in, and passed by the
Legislative Assembly of the State of Kerala, during its session which commenced on
the 1st day of March 2002 and ended on the 15th day of March 2002. Thus the second
Ordinance was promulgated. On July 9, 2002, Act No. 4 of 2002 was published in the
Gazette. It was to be deemed to have come into force on the 31st day of December
2001. Copies of the Ordinances and the Act have been produced as Exts. P1 to P3.;
Copyright © Regent Computronics Pvt.Ltd.