Case Law Details
State of Kerala Vs Kallada Hotels (Kerala High Court)
The Kerala High Court recently addressed a review petition filed by the State of Kerala against the judgment and order dated 30.11.2023 in the batch of writ petitions including W.P.(C) No. 30825 of 2022. The petition sought review of the court’s decision regarding tax liabilities during the Covid lockdown period. This article presents an analysis of the court’s ruling and its implications on the case of State of Kerala Vs Kallada Hotels.
Analysis: The State of Kerala, represented by learned Special Government Pleader Mr. A. Muhammed Rafiq, contended that there was an error apparent on the face of the record in the court’s judgment. They argued that the exemption granted for reducing tax from 10% to 5% during the lockdown period was not limited to sales by Bar attached Hotels but extended to a broader category. Mr. Rafiq cited documents, including a Cabinet decision, to support the State’s position.
On the other hand, Mr. K. I. Mayankutty Mather, counsel for the respondents, countered that the exemption was specific to Bar attached Hotels and shops, as per the Cabinet note and subsequent notification. They asserted that the respondents had complied with the notification by remitting the tax within the extended timeline.
The court, in its detailed analysis, emphasized the limited scope of review jurisdiction, highlighting that it should be exercised only in cases where there is an error apparent on the face of the record. The court reiterated that it had thoroughly considered all documents and submissions before rendering the original judgment. Furthermore, the court emphasized the importance of finality in litigation and the principle that review does not entail rehearing or appeal.
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