VEEGA HOLIDAYS AND PARKS PRIVATE LIMITED Vs. KUNNATHUNADU GRAMA PANCHAYAT
HIGH COURT OF KERALA
VEEGA HOLIDAYS, PARKS PVT.LTD
KUNNATHUNADU GRAMA PANCHAYAT
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(1.) Is the appellant company, which is running an Amusement Park liable to pay Entertainment Tax to the respondent Panchayat Is the appellants Park liable to be closed on account of the failure to deposit the amount of tax as demanded by the respondents These two questions represent the core of the controversy in this bunch of 23 appeals. The learned Single Judge has answered both the questions against the appellant. Thus, the 21 Writ Petitions filed by the appellant to challenge the demand for more than Rs. Nine Crores have been dismissed. On the other hand the petition filed by the respondent - Panchayat for closure of the facility has been allowed. The petition filed by the appellant to challenge the order for closure has been dismissed. Aggrieved by the common judgment, the appellant has filed these appeals. The respondents in the appeals have put in appearance at the stage of the preliminary hearing. In the normal course, the admission of the appeals would have been the easiest course. However, in view of the prayer for interim relief, both sides have argued the matter fully. Thus, we are deciding the cases at the stage of admission.
(2.) The relevant facts may be briefly noticed.
(3.) The appellant established an Amusement Park known as Veega Land in Pallikkara. The place falls within the jurisdiction of the Kunnathunadu Grama Panchayat. The appellant is providing entertainment to the customers who visit the Veega Land. It includes a variety of facilities like ride in mini train, car ride on rails, ride on jumping cabins, provision for sea bath and play in an artificial wave pool, ride on floats and sheets etc.;
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