PAPPINISSERY VISHA CHIKILSA SOCIETY Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioner is a society registered under the Societies Registration Act, 1860. The petitioner society has established a snake park in 1980 in Parassinikkadavu for treatment purposes and to educate people about the reptiles, birds etc. Considering the educational and charitable purpose, the 2nd respondent Panchayat had exempted the petitioner society from payment of show tax/entertainment tax. By Ext. P1 letter the 3rd respondent Panchayat informed the petitioner that the Panchayat had withdrawn the exemption of tax granted and decided to impose a tax from 1 -8-1996 along with a surcharge. Against the action of the Panchayat in withdrawing the exemption of tax and reimposing the tax, the petitioner society filed Ext. P4 appeal before the 2nd respondent. The 2nd respondent, as per the direction in O.P. No. 16234/96 filed by the petitioner society, after considering the appeal dismissed the appeal by Ext. P5 stating that the decision of the Panchayat was sustainable in law. Aggrieved by the above order, the petitioner society filed Ext. P6 revision before the 1st respondent, which was dismissed by Ext. P7 Government Order. Hence, this Original Petition is filed.

(2.) The case of the petitioner is that the petitioner is not conducting any entertainment or show with the snakes on payment and the petitioner is not liable to pay any show tax or entertainment tax as per law. The activities of the petitioner do not come under the definition of "entertainment" or "show" as contemplated under the provisions of the Kerala Panchayat Raj Act, 1994, hereinafter referred to as 'the Act'. The petitioner society is charging Rs. 5 per adult and Rs. 2 per child for entering the park and the amounts are utilised for expenses for animals and employees.

(3.) As the area, which was within the limits of the 3rd respondent, is now under the Municipality. Therefore, the Thaliparamba Municipality is impleaded as Additional 4th respondent in the party array.