{"id":231241,"date":"2010-10-29T00:00:00","date_gmt":"2010-10-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dhandapani-m-vs-state-of-kerala-on-29-october-2010"},"modified":"2017-05-16T23:43:31","modified_gmt":"2017-05-16T18:13:31","slug":"dhandapani-m-vs-state-of-kerala-on-29-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dhandapani-m-vs-state-of-kerala-on-29-october-2010","title":{"rendered":"Dhandapani.M. vs State Of Kerala on 29 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Dhandapani.M. vs State Of Kerala on 29 October, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 4478 of 2007(G)\n\n\n1. DHANDAPANI.M., 8\/29,\n                      ...  Petitioner\n2. C.UMMER, CHEMALA HOUSE,\n3. C.K.GANGADHARAN, JAYA COFFEE WORKS,\n4. SHAJI JOSE, ANACKKAL ESTATE,\n5. SHAJI.B.P., PUDUVAL HOUSE,\n6. RAJASEKHARAN.M., SATHYA VIHAR,\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY\n                       ...       Respondent\n\n2. ASSISTANT COMMISSIONER (ASSESSMENT),\n\n3. THE COMMISSIONER FOR COMMERCIAL\n\n                For Petitioner  :SRI.GEORGE POONTHOTTAM\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :29\/10\/2010\n\n O R D E R\n                          P.R.RAMACHANDRA MENON, J\n                        --------------------------------------\n                            W.P.(C).NO.4478 OF 2007\n                        -------------------------------------\n                    Dated this the 29th day of October, 2010\n\n                                    JUDGMENT\n<\/pre>\n<p>       The petitioner is challenging the Constitutional validity of Section 5 BA of<\/p>\n<p>the KGST Act, whereby it has been stipulated that &#8216;licence fee&#8217; could be levied,<\/p>\n<p>in lieu of tax, on the sale of lottery. The petitioner is also seeking to quash<\/p>\n<p>Ext.P2 to P7 series demand notices.\n<\/p>\n<p>       2. The legal issue had come up for consideration of this Court earlier and<\/p>\n<p>the same was answered against the State\/Revenue, as per the decision in<\/p>\n<p>(2007 (2) KLT 397) Commercial Corporation of India v Addl. Sales Tax<\/p>\n<p>Officer holding that Section 5BA of the KGST Act was unconstitutional and that<\/p>\n<p>the State Government cannot collect the disputed liability. It is brought to the<\/p>\n<p>notice of this Court by the learned counsel for the petitioner as well as the<\/p>\n<p>learned Senior Government Pleader appearing for the respondents, that the<\/p>\n<p>above decision, though was subjected to challenge by way of Writ Appeal and<\/p>\n<p>thereafter before the Apex Court, it did not turn to be fruitful.<\/p>\n<p>       In the above circumstance, the petitioner is entitled to succeed.<\/p>\n<p>Accordingly, Ext.P2 and P7 notices are set aside and the writ petition is allowed<\/p>\n<p>as prayed for. No costs.\n<\/p>\n<\/p>\n<p>                                               P.R.RAMACHANDRAMENON,JUDGE<\/p>\n<p>pm<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Dhandapani.M. vs State Of Kerala on 29 October, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 4478 of 2007(G) 1. DHANDAPANI.M., 8\/29, &#8230; Petitioner 2. C.UMMER, CHEMALA HOUSE, 3. C.K.GANGADHARAN, JAYA COFFEE WORKS, 4. SHAJI JOSE, ANACKKAL ESTATE, 5. SHAJI.B.P., PUDUVAL HOUSE, 6. RAJASEKHARAN.M., SATHYA VIHAR, Vs 1. STATE OF [&hellip;]<\/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-231241","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dhandapani.M. vs State Of Kerala on 29 October, 2010 - Free Judgements of Supreme Court &amp; 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\/dhandapani-m-vs-state-of-kerala-on-29-october-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dhandapani.M. vs State Of Kerala on 29 October, 2010 - Free Judgements of Supreme Court &amp; 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