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K.C. Gopakumar

Kochi , Nov. 3

A DIVISION Bench of the Kerala High Court on Monday declared `unconstitutional' Section 14(5) of the Kerala General Sales Tax Act 1963 to the extent that it required all the traders to pay a fixed amount as fee for getting their registration renewed every year.

The Bench comprising Mr Justice J.B. Koshy and Mr Justice K. Thankappan gave the ruling while allowing a batch of writ petition filed by various traders challenging certain sections of the Act.

The Judge also held Section 14(1A) as illegal, which imposed an additional registration fee of Rs 100 on the traders.

The Bench observed that no service was rendered by the Government in return for collecting the renewal fee. No separate benefits had been conferred on the traders.

The court pointed out it could not equate the registration fee with the licence fee charged by the local authorities or fee collected by marketing agencies as they provided certain service for the fee collected by them. In fact, the renewal of registration was automatic.

Article E-Mail :: Comment :: Syndication

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