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IN THE HIGH COURT OF KERALA AT ERNAKULAM
S.Manu
Faris K.R., S/o. K.Y.Rasheed – Appellant
Versus
State Of Kerala, Represented By Its Secretary To Government, Local Self Government Department – Respondent
| Table of Content |
|---|
| 1. establishment of the kerala cultural activists' welfare fund (Para 1 , 2) |
| 2. requirement of no due certificates for license renewal (Para 3 , 4) |
| 3. justification for insistence on no due certificates (Para 5 , 6) |
| 4. importance of compliance with cess collection and payment (Para 7 , 8 , 9) |
| 5. court's conclusion on the meritless petitions (Para 10 , 11 , 12) |
JUDGMENT :
S. Manu, J.
Kerala Cultural Activists' Welfare Fund Act, 2010 was enacted to constitute a fund for the welfare of cultural activists. In order to provide monetary resource for the Fund, Section 3C was incorporated into the Kerala Local Authorities Entertainments Tax Act, 1961, by Amendment Act of 2013.
2. Much later, G.O.No.(Rt.)No.137/2024/LSGD dated 18.1.2024 was issued with directions to the authorities concerned for proper collection of the cess, its remittance in the account of the Welfare Fund Board and issuance of No Due Certificate to the proprietors of cinema theaters.
3. Main grievance raised in these writ petitions is regarding insistence by the Secretaries of the Local Authorities concerned for production of ‘No Due Certificate’ issued by the Kerala Cultural Activists' Welfare Fund Board for rene
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 affirmed that licensing authorities can require No Due Certificates for license renewal under the Kerala Cinemas Regulation Act, ensuring compliance with cess payment obligations.
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 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....
The main legal point established in the judgment is that the petitioner was entitled to a refund of the entertainment tax paid on unsold tickets as per the provisions of the Kerala Local Authorities ....
Licences cannot be cancelled on grounds beyond the violation of conditions of the licence, as stipulated in Rule 238 of the Rules.
License fees can be regulatory rather than tied directly to specific services, requiring reasonable correlation with total expenses incurred.
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....
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