SC on payment of tax under Kerala Tax on Paper Lotteries Act, 2005

Assistant Commissioner, Commercial Taxes & Ors. Vs. LIS (Supreme Court of India) 1. The liability of the respondent- assessee to payment of tax under the Kerala Tax on Paper Lotteries Act, 2005 (herein after referred to as ‘the Act’) is the question that arises for determination in the present appeal(s). 2. While the primary authority found the respondent- assessee liable, the Writ Petition filed by the respondent- assessee, without availing of the statutory remedies, was answered by the learned Single Judge by requiring the respondent- assessee to exhaust the said remedies. In...