K. BALAKRISHNAN NAIR J. –

The point that arises for decision in all these cases is whether the State Government can collect sales tax or licence fee from the dealers engaged in the sale of lottery tickets. So, they are heard together and disposed of by this common judgment. W.P. (C) No. 4002 of 2007 is treated as the main case for the purpose of referring to the exhibits.

W.P. (C) No. 4002 of 2007 :

The brief facts of the case are the following. The petitioner, which is a partnership firm, was a dealer of on-line lotteries, run by M/s. Playwin, Lotus, Smartwin and Fortune. It has been served with exhibit P12 series notices under section 17(3) of the Kerala General Sales Tax Act, 1963, proposing to collect licensing fee as contemplated under section 5BA of the said Act. So, this writ petition is filed by it, seeking a declaration that section 5BA is unconstitutional and also seeking to quash exhibit P12 series notices. The petitioner submits, in view of the Constitution Bench decision of the apex court in Sunrise Associates v. Government of NCT of Delhi [2006] 145 STC 576 (SC); [2006] 5 SCC 603, no tax can be collected in connection with the sale of lottery tickets. The said