FARIS Vs. STATE OF KERALA

JUDGEMENT

(1.) Kerala Cultural Activists' Welfare Fund Act, 2010 was enacted to constitute a fund for the welfare of cultural activists. In order to provide monetary resource for the Fund, Sec. 3C was incorporated into the Kerala Local Authorities Entertainments Tax Act, 1961, by Amendment Act of 2013.

(2.) Much later, G.O.No.(Rt.)No.137/2024/LSGD dtd. 18/1/2024 was issued with directions to the authorities concerned for proper collection of the cess, its remittance in the account of the Welfare Fund Board and issuance of No Due Certificate to the proprietors of cinema theaters.

(3.) Main grievance raised in these writ petitions is regarding insistence by the Secretaries of the Local Authorities concerned for production of 'No Due Certificate' issued by the Kerala Cultural Activists' Welfare Fund Board for renewal of license under the Kerala Cinemas (Regulation) Act, 1958.