ASSISTANT COMMISSIONER Vs. LIS

JUDGEMENT

(1.) The liability of the respondent-assessee to payment of tax under the Kerala Tax on Paper Lotteries Act, 2005 (hereinafter referred to as "the Act") is the question that arises for determination in the present appeal(s).

(2.) While the primary authority found the respondent-assessee liable, the Writ Petition filed by the respondent-assessee, without availing of the statutory remedies, was answered by the learned single Judge by requiring the respondent-assessee to exhaust the said remedies. In appeal, the Division Bench of the High Court answered the question in favour of the respondent-assessee giving rise to the present appeal(s).

(3.) We have heard Shri V. Giri, learned senior counsel for the appellants and Shri Arshad Hidayatullah, learned senior counsel for the respondent-assessee.