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2009 (10) TMI 878 - KERALA HIGH COURTConstitutional validity of sub-section (5A) of section 14 of the Act 15 of 1963 as amended by the Kerala Finance Bill, 2004 questioned Held that:- The Division Bench of this court, while sustaining section 14(1) of the Kerala General Sales Tax Act prescribing fees for registration at different levels, on the basis of the turnover (the maximum of which was ₹ 10,000 in 1993 and ₹ 20,000 in 1996), had only observed that there was no rationale in demanding the very same extent of fees for the purpose of renewal also, to be done on yearwise basis and it was accordingly, that sub-section (5) as it existed earlier for collecting such amount was set aside as unreasonable and unconstitutional. Unlike this, the position as it stands now, it only such that the fees payable for renewal, under sub-section (5A) in respect of Kerala general sales tax registration is ₹ 500; whereas in the case of dealers having "Kerala general sales tax and Central sales tax " registration, it is ₹ 1,500. This court does not find it as exorbitant, arbitrary or shockingly disproportionate to the extent of service being provided in connection with the steps for renewal of registration and as such, no interference is called for. With regard to the maintainability of the writ petition, even though it has been stated in the opening paragraph of the writ petition that the same has been preferred in a "representative capacity " (for and on behalf of more than 800 dealers enlisted in exhibit P2), absolutely no document has been produced before this court to show that the petitioners have been authorised by all such persons to file the proceedings on their behalf as well. Merits having already been answered against the petitioners, the writ petition fails
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