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2024 Supreme(Online)(KER) 18671

HIGH COURT OF KERALA
AMIT RAWAL, C.S. Sudha, JJ
THE ASSESSING OFFICER AND THE DEPUTY DIRECTOR OF FISHERIES – Appellant
Versus
M/S INTERSEAS – Respondent


JUDGMENT

[WA Nos.987/2019, 944/2019, 955/2019, 1048/2019, 1445/2019, 1441/2019, 1457/2019, 1495/2019, 1482/2019, 1456/2019, 1452/2019, 1497/2019, 1464/2019, 1545/2019, 1550/2019, 1514/2019, 1520/2019, 1522/2019, 1551/2019, 1546/2019, 1578/2019, 1665/2019, 1749/2019, 1770/2019, 1791/2019, 1750/2019, 1787/2019, 1767/2019, 1804/2019, 1805/2019, 1803/2019, 1773/2019, 1774/2019, 1768/2019, 1806/2019, 1810/2019, 1821/2019, 1818/2019, 1812/2019, 1838/2019, 1822/2019, 1861/2019, 1814/2019, 1879/2019, 1825/2019, 1815/2019, 1850/2019, 1839/2019, 1852/2019, 1870/2019, 1880/2019, 1883/2019, 1888/2019, 1917/2019, 1937/2019, 1966/2019, 1972/2019, 1984/2019, 2138/2019, 2066/2019, 2112/2019]

1. Among the captioned writ appeals, WA No.987/2019 is the lead case arising out in the adjudication of W.P. (C)No.30322/2010 wherein the Association called Seafood Exporters Association of India, Kerala region and other individual exporters altogether had challenged the competence of the State in promulgating an Act called Kerala Fishermen’s And Allied Workers Welfare Cess Act, 2007, primarily on two grounds:

(i) State did not have the legislative competence to cause a declaration that the exporters of seafood a

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