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IN THE HIGH COURT OF KERALA AT ERNAKULAM
P.M.MANOJ
Kalakara Welfare Association – Appellant
Versus
Kerala Cultural Activists Welfare Fund Board – Respondent
| 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
The court affirmed the obligation of Local Self Government Institutions to collect and remit entertainment cess under Section 3(c) of the Local Authorities Entertainment Tax Act, confirming its legal....
The court affirmed that licensing authorities can require No Due Certificates for license renewal under the Kerala Cinemas Regulation Act, ensuring compliance with cess payment obligations.
Local authorities must require No Due Certificates from the Kerala Cultural Activists' Welfare Fund Board for cinema license renewal, as mandated by the Kerala Local Authorities Entertainments Tax Ac....
The court upheld the constitutionality of the cess levied on cinema tickets, affirming the State's legislative competence under Entry 62 of List II, Schedule VII of the Constitution, linking it to th....
It is now well settled that the expression “fee” is also comprehended in the expression “tax” for the purpose of Article 265 and even for the collection of a “fee”, authority of law (i.e. legislative....
Local authorities must comply with government exemption orders under the Kerala Local Authorities Entertainments Tax Act, and cannot impose additional conditions for tax refunds.
Taxes not to be imposed save by authority of law - Article 265 of Constitution is the source of power for the Union and States to impose taxes in accordance with law. Article 265 of the Constitution ....
License fees can be regulatory rather than tied directly to specific services, requiring reasonable correlation with total expenses incurred.
The power to levy cess under Section 21 of the Assam Agricultural Produce Market Act, 1972 was found to be unconstitutional and ultra vires to the provisions of CGST Act, 2017 and AGST Act, 2017.
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