STATE OF KERALA Vs. NIRMALA AUTOMOBILES (P) LTD

JUDGEMENT

(1.) HEARD learned Government Pleader and learned Senior Counsel Sri.K.R.B.Kaimal appearing for the first respondent dealer.

(2.) FIRST respondent was the writ petitioner before the learned Single Judge. It is a registered dealer under the Kerala General Sales Tax Act and is an assessee also on the file of the fourth respondent in the year 1998. The District Scheduled Caste Development Officer, Jilla Panchayat, Kollam said to have placed orders with the respondent dealer for the purpose of purchasing three ambulances in Kollam district. According to the dealer, on the returns filed by the dealer for sales tax assessment came to be processed, wherein the tax on the three ambulances was determined at 10% and the same came to be paid also. Subsequently, they sought for refund of excess tax paid above 4% in the light of certificate dated 26.3.1998 issued by the second respondent Development Officer. This was not acceded to. Therefore, the respondent petitioner approached this Court. It is pertinent to mention, prior to filing the Original Petition, he approached the Jilla Panchayat also seeking payment of difference of tax collected from him, i.e., 6%, as he had collected only 4% as against 10% claimed by the department. The Jilla Panchayat had also not replied. Hence, arraying District Scheduled Caste Development Officer of Jilla Panchayat and the Jilla Panchayat along with others as parties, the Original Petition came to be filed.

(3.) THE first argument of learned Government Pleader is, without questioning the assessment orders, there is no justification on the part of the dealer directly approaching this Court seeking the reliefs sought in the Original Petition. The second argument is that the concessional rate of tax applicable to State and Central Government Departments and also other notified departments under SRO.No.1728/1993 alone are entitled and not Jilla Panchayat, as it cannot be considered as department of Government as evident from the Government order it being a local self Government. To substantiate this argument, he also contends that in the above SRO, Jilla Panchayat is not one of the departments as the beneficiary.