SIVANANDAN Vs. STATE OF KERALA

JUDGEMENT

(1.) The challenge in this batch of writ petitions is to, the . provisions relating to levy of tax on works contract in the Kerala General Sales Tax Act, 1963 (the Act) and the Kerala General Sales Tax Rules, 1963 (the Rules), as they stand after the amendment, by Acts 23 of 1991 and 8 of 1992 and otherwise. I make it clear that the consideration in these writ petitions is only of the provisions as amended, the provisions before the amendments being the subject of other writ petitions which are pending consideration by a Full Bench of this Court (See ILR 1994 (3) Ker. 545 ).

(2.) The challenge is sweeping and embraces all the relevant provisions, namely S.5(1)(iv), sub-s.(7), (7A), (7B), (8), (10), (11), and (12) of S.7 and the Fourth Schedule of the Act, as amended by Acts 23 of 1991 and 8 of 1992, and R.8 (4), 22A and 30A of the Rules. The challenge is mainly on the ground that the provisions are not in accord with Art.366 (29A(b) of the Constitution introduced by the Constitution (Forty sixth Amendment) Act, 1982 (hereinafter referred to as the 46th Amendment), as explained by the decisions of the Supreme Court in Builders Association of India v. Union of India (1989) 73 STC 370, Gannon Dunkerley and Co. v. State of Rajasthan 1993 (88) STC 204 and Builders Association of India v. State of Karnataka ( 1993 (88) STC 248 ).

(3.) These amendments to the Act and the Rules as also some subsequent amendments made in the year 1987 are the subject matter of challenge in a series of writ petitions which have been referred to a Full Bench for consideration. These cases are pending.