KOLUTHARA EXPORTS LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) A bench of three learned Judges of this court in the case of Gasket radiators (P) Ltd. v. ESI Corpn. has taken the view that any contribution imposed by the State Legislature enacted in exercise of its legislative power under the Concurrent List Entry 23 would not amount to either tax or fee. The said judgment was strongly pressed into service by the learned additional Solicitor General appearing for the respondent-State. On theother hand, learned counsel for the appellant, placing reliance on a decision of a Constitution bench of this court in the Corpn. of Calcutta v. Liberty Cinema and also a decision of three learned Judges of this court in Hoechst Pharmaceuticals Ltd. v. State of Bihar and on the definition of "tax" as found in Article 366 (28 of the Constitution of India, submitted that a compulsory impost can be either by way of tax or fee and that these aspects were not considered in the decision of this court in Gasket Radiators. In view of these submissions, we deem it fit to refer this matter to a bench of three learned Judges for considering these rival contentions centering round the decision of the bench of three learned Judges of this court in Gasket radiators. The office shall place these matters before an appropriate bench of three learned Judges after obtaining orders from the Hon'ble chief justice of India.