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2026 Supreme(Online)(Ker) 30763

IN THE HIGH COURT OF KERALA AT ERNAKULAM
P.V.Kunhikrishnan, J
Anchani Mall & Cinemas – Appellant
Versus
State Of Kerala – Respondent


Advocates:
For the Appellants/Petitioners: K.V.Krishnakumar, Devika. R. Krishna
For the Respondents: Thomas Kutty M.A., K.Janardhana Shenoy

Table of Content
1. overview of the petition challenging the closure notice for tax default. (Para 1 , 2)
2. conditions for license renewal, including tax payment and no due certificate requirement. (Para 3 , 4 , 5 , 6)

JUDGMENT

The above Writ Petition (C) is filed with the following prayers:

"(i) Call for records leading to Exhibit-P2 & Exhibit-P4 and quash the same by issuing a writ of Certiorari or such other order, writ or direction as arbitrary, illegal, unlawful, repugnant, void and ultra vires.

(ii) Issue a writ of mandamus or such other order, writ or direction, directing the 2nd and 3rd Respondents not to initiate any further action against the Petitioners for implementing the directions in Exhibit-P4.

(iii) Issue a writ of mandamus or such other order, writ or direction, directing the 2nd and 3rd Respondents to reconsider the Applications Nos.1156/24, 1157/25 and 1158/25 all dated 17.03.2025 for the renewal of license submitted by the Petitioners.

(iv) Issue a writ of mandamus or such other order, writ or direction to the Respondents to permit the Petitioners to deposit the admitted Entertainment Tax amount of Rs.12,34,952/- (Rupees Twelve Lakhs Thirty Four Thousand and Nine Hu

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