{"id":151273,"date":"2007-08-14T00:00:00","date_gmt":"2007-08-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/syndicate-bank-vs-state-of-kerala-on-14-august-2007"},"modified":"2018-05-06T11:59:00","modified_gmt":"2018-05-06T06:29:00","slug":"syndicate-bank-vs-state-of-kerala-on-14-august-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/syndicate-bank-vs-state-of-kerala-on-14-august-2007","title":{"rendered":"Syndicate Bank vs State Of Kerala on 14 August, 2007"},"content":{"rendered":"
Kerala High Court<\/div>\n
Syndicate Bank vs State Of Kerala on 14 August, 2007<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOP No. 4191 of 1999(Y)\n\n\n\n1. SYNDICATE BANK\n                      ...  Petitioner\n\n                        Vs\n\n1. STATE OF KERALA\n                       ...       Respondent\n\n                For Petitioner  :SRI.R.S.KALKURA\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :14\/08\/2007\n\n O R D E R\n                    H.L.DATTU, C.J. & K.T.SANKARAN, J.\n                            ------------------------------------------\n                                O.P.No.4191 of 1999\n                            ------------------------------------------\n                      Dated, this the 14th day of August, 2007\n\n                                    JUDGMENT\n<\/pre>\n
H.L.Dattu, C.J.\n<\/p>\n
      A nationalised bank is before us in this original petition, inter alia,<\/p>\n
seeking the following reliefs:<\/p>\n
               “a) Issue a writ of certiorari or any other appropriate writ,
\n      direction or order in the nature of a writ declaring the said sub-
\n      clause (g) of clause (viii) of section 2 of the Sales Tax Act,
\n      introduced by the Finance Bill 1998 as ultravires and
\n      unconstitutional and quash the same;\n<\/p><\/blockquote>\n
               b) Issue a writ of certiorari or any other appropriate writ
\n      order     or   direction     quashing        Exhibit     P3     notice  as
\n      unconstitutional, illegal and arbitrary;\n<\/p><\/blockquote>\n
               c) Issue a writ of mandamus or any other appropriate
\n      writ, direction or order in the nature of a writ, forbearing the
\n      respondents from proceeding with any action against the
\n      Petitioner bank pursuant to the amendment of the KGST Act of
\n      the word “Dealer” and levy any sales-tax on the sums received
\n      by them on public auction of pledged gold ornaments by the
\n      various branches of the petitioner bank;\n<\/p><\/blockquote>\n
               d) Pass such any further or other order or orders as this
\n      Hon’ble     Court   may      deem      fit   and     necessary      in the
\n      circumstances of the case and thus render justice.”<\/p><\/blockquote>\n
      (2) A similar issue came up for consideration before the apex Court in<\/p>\n
the case of Federal Bank Ltd. and others v. State of Kerala and others<\/a> [(2007)<\/p>\n
4 SCC 188]. In the said decision the Supreme Court has held thus:<\/p>\n
              “As pledgees, the banks, acting under Section 176 of the
\n      Contract Act, 1872, have a right to sell the goods. That sale is
\n      not as agents but is in exercise of the statutory power under the
\n      1949 Act. Although the sale is on behalf of the pledgor, the
\n      same is in exercise of statutory power.\n<\/p><\/blockquote>\n
              Moreover, in view of the contents of Forms A and B of
\n      Schedule III prescribed by Section 29 of the 1949 Act for
\n      maintaining balance sheet and profit and loss account
\n      respectively, the sale of pledged assets takes place in the<\/p>\n
O.P.No.4191\/1999                              2<\/span><\/p>\n
       course of banking business. Therefore, the banks, in selling the
\n       goods pledged to them, did not act as agents of the
\n       borrowers\/pledgors and their sale is in exercise of statutory
\n       power under the 1949 Act. Although under Section 8 of the
\n       1949 Act banks are prohibited from trading in goods, Section 8
\n       read along with Schedule III to the 1949 Act makes it clear that
\n       dealing in non-banking assets is a banking business and falls
\n       within the exception made in Section 8. When a pledged article
\n       is sold in an auction, the bank recovers not only its dues but also
\n       recovers interests and its other charges. This realisation falls
\n       within the parameters of Schedule III to the 1949 Act.
\n       Therefore, sale of pledged ornaments falls within the course of
\n       banking business under the 1949 Act. In the circumstances,
\n       such transactions are taxable under Section 2(viii)(g) read with
\n       Section 5 of the 1963 Act.”<\/p><\/blockquote>\n
       (3) Following the dicta of the apex Court, this original petition requires<\/p>\n
to be rejected and it is accordingly rejected.<\/p>\n
       (4) Consequently, C.M.P.No.7191 of 1999 is also dismissed.<\/p>\n
       Ordered accordingly.\n<\/p>\n<\/p>\n
                                                          (H.L.DATTU)
\n                                                       CHIEF JUSTICE<\/p>\n
                                                       (K.T.SANKARAN)
\n                                                             JUDGE
\nvns<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court Syndicate Bank vs State Of Kerala on 14 August, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM OP No. 4191 of 1999(Y) 1. SYNDICATE BANK … Petitioner Vs 1. STATE OF KERALA … Respondent For Petitioner :SRI.R.S.KALKURA For Respondent : No Appearance The Hon’ble the Chief Justice MR.H.L.DATTU The Hon’ble MR. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-151273","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nSyndicate Bank vs State Of Kerala on 14 August, 2007 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/syndicate-bank-vs-state-of-kerala-on-14-august-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Syndicate Bank vs State Of Kerala on 14 August, 2007 - 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