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IN THE HIGH COURT OF KERALA AT ERNAKULAM
P.M.MANOJ, J.
Kalakara Welfare Association - Appellant
Versus
Kerala Cultural Activists Welfare Fund Board - Respondent
WP(C) No. 14313 of 2016
Decided on : 10-04-2025
| Table of Content |
|---|
| 1. registered association promoting cultural activists. (Para 1 , 2) |
| 2. prayer for collection of cess from ticket sales. (Para 3) |
| 3. court affirms legality of cess collection. (Para 4) |
JUDGMENT :
P.M.MANOJ, J.
The 1st petitioner is a registered Association of Cultural Activities formed for promoting the Welfare of Cultural Activists and for espousing their cause. The 2nd petitioner is a cultural activist coming within definition of expression ‘cultural activists’ found in Section 2 (d) of the Kerala Cultural Activists Welfare Fund Act , 2010.
2. It is the case of the petitioners that as per the provisions of Section 3 (c) of the Kerala Local Authorities Entertainment Tax Act, 1961, the Local Self Government Institutions are bound to levy and collect cess from the tickets issued by them against each ticket. According to the said provision, the said amount has to be paid to the Kerala Cultural Activists Welfare Fund constituted under the Kerala Cultural Activists Welfare Fund Act , 2010 (Act No.6 of 2011).
3. The sole prayer sought in the writ petition is to direct respondents 2 to 80, which are the Local Self Government Institutions within the State to collect the cess in a sum of Rs.3/- for each ticket as provided in Ext.P4 amendment, Ext.P5 notification, Ext.P10 Circular and Ext.P13 Government Order and remit the same promptly to the 1st respondent, at any rate within a period to be fixed by this Court.
4. I deem it appropriate to dispose of the writ petition in the light of the Division Bench judgment of this Court in W.A. No. 2300 of 2015 dated 12.02.2025, whereby it was declared that the provisions of Section 3 (c) of the Kerala Local Authorities Entertainments Tax Act, 1961, are legally sustainable and that the respective theatre owners are liable to collect the cess as per Section 3 (c) and remit the same to the concerned Local Self Government Institutions. The Local Self Government Institutions, in turn, are obligated to pay the amount so collected from the respective theatres to the Welfare Fund in accordance with Section 3 (c).
In light of the above position declared by the aforementioned Division Bench judgment, this writ petition is liable to be allowed. Accordingly, the writ petition is allowed. The respective Local Self Government Institutions are directed to collect the cess as prescribed under Section 3 (c) of the Kerala Local Authorities Entertainments Tax Act, 1961, and to remit the same to the Kerala Cultural Activists Welfare Fund within the time limit prescribed under the provisions of the said Act.
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