{"id":7486,"date":"2007-12-19T00:00:00","date_gmt":"2007-12-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/vikrant-tyres-ltd-vs-state-of-kerala-on-19-december-2007"},"modified":"2015-08-22T15:28:31","modified_gmt":"2015-08-22T09:58:31","slug":"vikrant-tyres-ltd-vs-state-of-kerala-on-19-december-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/vikrant-tyres-ltd-vs-state-of-kerala-on-19-december-2007","title":{"rendered":"Vikrant Tyres Ltd vs State Of Kerala on 19 December, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Vikrant Tyres Ltd vs State Of Kerala on 19 December, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOP.No. 30509 of 1999(F)\n\n\n\n1. VIKRANT TYRES LTD.\n                      ...  Petitioner\n\n                        Vs\n\n1. STATE OF KERALA\n                       ...       Respondent\n\n                For Petitioner  :SRI.M.PATHROSE MATHAI\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :19\/12\/2007\n\n O R D E R\n                  C.N. RAMACHANDRAN NAIR, J.\n                  --------------------------------------------\n                        O.P. NO. 30509 OF 1999\n                  --------------------------------------------\n               Dated this the 19th day of December, 2007\n\n                                JUDGMENT\n<\/pre>\n<p>      Petitioner is a public limited company which was in arrears of<\/p>\n<p>sales tax for the assessment years 1984-85 to 1987-88. For default in<\/p>\n<p>payment of sales tax, petitioner was liable to pay interest under Section<\/p>\n<p>23(3) of the KGST Act. However, Section 23A(1) introduced to the<\/p>\n<p>Act provides for 60% waiver of interest to dealers &#8221; other than a<\/p>\n<p>company not being a small scale industrial unit or a works contractor<\/p>\n<p>referred to in sub-section (7AAAA) of section 7&#8243;.               Petitioner&#8217;s<\/p>\n<p>grievance is that denial of Amnesty benefit in the form of grant of<\/p>\n<p>reduction of interest to public limited companies is arbitrary,<\/p>\n<p>discriminatory and violative of Art. 14 of the Constitution of India.<\/p>\n<p>O.P. is filed seeking the following reliefs:\n<\/p>\n<\/p>\n<blockquote><p>            (i) to issue an appropriate writ or order declaring that part<br \/>\n            of Section 23A(1) reading &#8220;other than a company not<br \/>\n            being; a small scale industrial unit or a works contract<br \/>\n            referred to in sub-section (7AAAA) of Section 7&#8221; as<br \/>\n            unconstitutional, void and of no effect.\n<\/p><\/blockquote>\n<blockquote><p>            (ii) to issue a ;writ of mandamus or other appropriate ;writ<\/p>\n<p><span class=\"hidden_text\">                                      2<\/span><\/p>\n<p>            or direction to the respondents to grant or extend the benefit<br \/>\n            of reduction of 60% of the amount of sinterest accrued on<br \/>\n            the tax for the assessment years 1984-85, 1985-86 1986-87<br \/>\n            and 1987-88 pending in dispute before the Kerala Sales Tax<br \/>\n            Appellate Tribunal.\n<\/p><\/blockquote>\n<blockquote><p>            (iii) to issue a writ of mandamus or other appropriate writ<br \/>\n            or order restraining the respondents frosm taking any<br \/>\n            coercive action or revenue recovery proceedings for<br \/>\n            recovery of the disputed interest;\n<\/p><\/blockquote>\n<blockquote><p>            (iv) to grant interest or other reliefs as may deemed just and<br \/>\n            necessary by this Honourable Court.&#8221;<\/p><\/blockquote>\n<p>     2. I have heard senior counsel Sri. Pathros Matthai appearing for<\/p>\n<p>the petitioner and Government Pleader appearing for the respondents.<\/p>\n<p>Counsel for the petitioner has relied on the decisions of the Supreme<\/p>\n<p>Court    in   <a href=\"\/doc\/352229\/\">STATE       OF    KARNATAKA            V.   M\/S.   HANSA<\/p>\n<p>CORPORATION,<\/a> (1980) 4 SCC 697, <a href=\"\/doc\/156365\/\">KERALA HOTEL &amp;<\/p>\n<p>RESTAURANT ASSN. V. STATE OF KERALA,<\/a> 77 STC<\/p>\n<p>253,FEDERATION OF HOTEL &amp; RESTAURANT ASSN. OF INDIA<\/p>\n<p>V.UNION OF INDIA, 74 STC 102, <a href=\"\/doc\/25310\/\">ELEL HOTELS AND<\/p>\n<p>INVESTMENTS LTD. V. UNION OF INDIA,<\/a> 74 STC 146, and<\/p>\n<p><a href=\"\/doc\/117068619\/\">KHADI &amp; VILLAGE SOAP INDUSTRIES ASSN. v. STATE OF<\/p>\n<p>HARYANA,<\/a> 95 STC 355, and contended that the provision to the<\/p>\n<p><span class=\"hidden_text\">                                     3<\/span><\/p>\n<p>extent indicated in relief (i) above is discriminatory and liable to be<\/p>\n<p>interfered with. Government Pleader on the other hand contended that<\/p>\n<p>petitioner does not belong to class of &#8220;other dealers&#8221; who are granted<\/p>\n<p>the benefit of reduction of 60% of interest and consequently the<\/p>\n<p>legislation does not suffer from any infirmity hit by Art. 14 of the<\/p>\n<p>Constitution of India.\n<\/p>\n<p>      3.   Even though the decisions relied on by counsel for the<\/p>\n<p>petitioner are not exactly on the facts of this case, the principle laid<\/p>\n<p>down by the Supreme Court is uniform. The test to be applied is<\/p>\n<p>whether there is intelligible differentia between those grouped together<\/p>\n<p>and those left out and whether the classification so made has a rational<\/p>\n<p>nexus to the object sought to be achieved.            In this case, the<\/p>\n<p>classification is between companies on the one side and &#8220;other dealers&#8221;<\/p>\n<p>under the KGST Act including small scale industrial units, and works<\/p>\n<p>contractors, on the other side. So far as the petitioner is concerned,<\/p>\n<p>petitioner is a public limited company whose business operations<\/p>\n<p>spread across the country.       However, small scale industrial units<\/p>\n<p>whether owned by companies or not are noway comparable with large<\/p>\n<p>industrial companies like the petitioner. Therefore I notice that there is<\/p>\n<p><span class=\"hidden_text\">                                    4<\/span><\/p>\n<p>a reasonable difference between the companies on the one hand and<\/p>\n<p>small scale industrial units on the other, whether run by companies or<\/p>\n<p>not. The &#8220;other dealers&#8221; covered by the Act who are entitled to rebate<\/p>\n<p>of interest are proprietorship concerns, owned by individuals,<\/p>\n<p>partnership firms, etc. Companies are formed under the Companies<\/p>\n<p>Act and they are subject to strict discipline in regard to maintenance<\/p>\n<p>and auditing of accounts, holding of shareholders&#8217; meetings, etc. Most<\/p>\n<p>of the companies like the petitioner are professionally managed and<\/p>\n<p>therefore legal compliance under the Act are expected from such<\/p>\n<p>companies. In fact any violation of statutory provision does not entitle<\/p>\n<p>any benefit to the employees in management of the company and<\/p>\n<p>consequently employees have no justification to commit violation of<\/p>\n<p>statutory provisions. Therefore I am of the view that companies are not<\/p>\n<p>comparable with individuals or partnership firms or the like.      The<\/p>\n<p>object of the amendment in granting reduction of interest is to recover<\/p>\n<p>the entire arrears of tax with balance interest. If companies do not<\/p>\n<p>make payment, so many remedies are available including winding up.<\/p>\n<p>Moreover the object of legislation is not to take lightly the non-<\/p>\n<p>compliance of statutory provisions in regard to payment of tax by<\/p>\n<p><span class=\"hidden_text\">                                    5<\/span><\/p>\n<p>professionally managed companies. Therefore I do not find companies<\/p>\n<p>like the petitioner are comparable with other dealers and so much so the<\/p>\n<p>classification cannot be said to be arbitrary. The twin tests for validity<\/p>\n<p>of statute under various decisions of the Supreme Court are satisfied in<\/p>\n<p>this case because the incentive offered is to recover tax from<\/p>\n<p>individuals, partnership firms, etc., and so far as companies are<\/p>\n<p>concerned, Government expects statutory compliance and for<\/p>\n<p>inforcement they do not give any incentive. Besides this, it is to be<\/p>\n<p>noted that statutory provision remains unchallenged by other<\/p>\n<p>companies though large number of companies are similarly aggrieved<\/p>\n<p>like the petitioner in regard to impugned legislation. Therefore I uphold<\/p>\n<p>the statutory provision and dismiss the O.P. However, this does not bar<\/p>\n<p>the petitioner from claiming consequential benefits in the form of<\/p>\n<p>reduction if tax gets reduced in appeal.\n<\/p>\n<\/p>\n<p>                                     (C.N. RAMACHANDRAN NAIR)<br \/>\n                                                   Judge<br \/>\nkk<\/p>\n<p><span class=\"hidden_text\">6<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Vikrant Tyres Ltd vs State Of Kerala on 19 December, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM OP.No. 30509 of 1999(F) 1. VIKRANT TYRES LTD. &#8230; Petitioner Vs 1. STATE OF KERALA &#8230; Respondent For Petitioner :SRI.M.PATHROSE MATHAI For Respondent :GOVERNMENT PLEADER The Hon&#8217;ble MR. Justice C.N.RAMACHANDRAN NAIR Dated :19\/12\/2007 [&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-7486","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vikrant Tyres Ltd vs State Of Kerala on 19 December, 2007 - 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\/vikrant-tyres-ltd-vs-state-of-kerala-on-19-december-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vikrant Tyres Ltd vs State Of Kerala on 19 December, 2007 - Free Judgements of Supreme Court &amp; 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