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2005 (7) TMI 626 - HC - VAT and Sales TaxConstitutional validity of section 76 of the Kerala Court Fees and Suits Valuation Act, 1959 ("the CF Act") - levy of additional court fee - HELD THAT:- The adoption of the machinery under the KGST Act for the collection and enforcement of the tax payable under the Central Sales Tax Act, 1976 makes the provisions of the KGST Act applicable to such matters. Therefore, the Tribunal constituted under the KGST Act is authorised to hear the matters relating to the CST Act. The provisions of section 76(1) of the CF Act get attracted to such situations also. The levy of a fee, as already noticed, is a matter of fiscal policy and the lack of perfection in a legislative measure does not necessarily imply its unconstitutionality. As rightly pointed out on behalf of the State, one ought not to be heard to contend that no law that arrived after him shall bind him. Conclusions: - i. Section 76 of the Kerala Court Fees and Suits Valuation Act, 1959 (Kerala Act 10 of 1960), is valid. ii. The fee payable as per the Notification S.R.O. No. 226/2002 published in the Kerala Gazette Extraordinary No. 420 dated April 5, 2002, has to be on the amount of the tax in dispute. iii. Such fee is payable only on appeals/revisions arising from assessment orders issued in relation to and from the assessment year in which the said notification was issued on April 5, 2002. iv. The circular issued by the Chairman of the Sales Tax Appellate Tribunal will be read subject to the aforesaid modifications. v. The levy as per S.R.O. No. 226/2002 shall be in terms of the declarations contained herein. It is so directed. vi. The mode of collection shall be such that it is ensured that the amounts collected as per S.R.O. No. 226/2002 shall be credited to the legal benefit fund, since such credit is provided for. The writ petitions are disposed of in the above terms, with the declarations and directions as aforesaid. The levy as per S.R.O. shall be in terms of the declarations contained herein. It is so directed. Writ petitions disposed of.
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