STEEL INDUSTRIALS KERALA LTD. Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) THESE Writ Petitions are filed challenging the constitutional validity of Section 76 of the Kerala Court -fees and Suits Valuation Act, 1959 (Kerala Act X of 1960), hereinafter 'the CF Act', for short, and the notification issued by the Government of Kerala as per S.R.O.No. 226/2002 published in the Kerala Gazette Extra -ordinary No. 420 dated 5 -4 -2002, by which, the Government authorized levy of additional court -fee in exercise of power under Sub -section (1) of Section 76 of the CF Act. After the issuance of the aforesaid Notification, the Chairman of the Sales Tax Appellate Tribunal issued a Circular, which is also under challenge.

(2.) THE petitioners are assessees under the Commercial Tax Laws, to wit, the Central Sales Tax Act, the Kerala General Sales Tax Act or the Value Added Tax Act. As against assessment orders and allied matters, they have statutory remedies by way of appeal to the Appellate Authorities or the Tribunals, as the case may be, as are constituted under the said enactments.

(3.) THOUGH the aforesaid is part of the CF Act that came into force on 1 -2 -1962, the Kerala Legal Benefit Fund Rules, 1991 were made by the Government in exercise of power conferred by Sub -section (4) of Section 76, only with effect from 23 -5 -1991. The Kerala Legal Benefit Fund contemplated by Section 76(2) of the CF Act was constituted and notified as per S.R.O.No. 225/2002 in the Kerala Gazette Extra -ordinary No. 419 dated 5 -4 -2002.