IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH NOVEMBER 2010 / 8TH AGRAHAYANA 1932 WP(C).No. 30341 of 2006(K) -------------------------- PETITIONER: ------------------- MATHAVA RAJA CLUB, ENGLISH CHURCH ROAD, PALGHAT, REPRESENTED BY SECRETARY, SRI.SURESH YEZHUVATH ENGLISH CHURCH ROAD, PALGHAT. BY ADVS. SRI.T.C.MOHANDAS SRI.T.M.SUNIL SMT.S.CHITHRA SRI.A.S.BRIJESH RESPONDENTS: -------------------- 1. ASSISTANT COMMISSIONER OF CENTRAL EXICE, PALAKKAD I DIVISION, METTUPALAYAM STREET, PALAKKAD-678 001. 2. SUPERINTENDENT (PREV) OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, PALAKKAD I DIVISION, METTUPALAYAM STREET, PALAKKAD-678 001. R1 & R2 BY ADVS. SRI.JOHN VARGHESE, ASSISTANT SG SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30341 of 2006(K) -------------------------------------- APPENDIX --------------- PETITIONER'S EXHIBITS -------------------------------------- EXT.P1. COPY OF CERTIFICATE OF REGISTRATION DT. 30.4.1943 ALONG WITH AIMS AND OBJECTIVES EXT.P2. COPY OF LETTER TO DISTRICT REGISTRAR DT. 16.8.2005 EXT.P3. COPY OF CERTIFICATE ISSUED BY DISTRICT REGISTRAR DATED 1.9.2005 EXT.P4. COPY OF LETTER TO DISTRICT REGISTRR DT. 19.9.2006 EXT.P5. COPY OF NOTICE ISSUED BY 2ND RESPONDENT DATED 31.7.2006 EXT.P6. COPY OF OBJECTIONS DATED 7.8.2006 EXT.P7. COPY OF NOTICE ISSUED BY 2ND RESPONDENT DATED 9.9.2006 EXT.P9. COPY OF THE ORDER OF R2 DT. 8.11.2006. EXT.P10. COPY OF SUMMONS FROM R2 DT. 9.11.2006. RESPONDENTS EXHIBITS ------------------------------------- EXT.R1(A) COPY OF THE LETTER F. NO.B1/6/2005-TRU DT. 27.07.2005 ISSUED BY THE GOVERNMENT OF INDIA. EXT.R1(B) COPY OF THE LETTER NO.137/123/2006-CX-4 DT. 19.09.2006 ISSUED BY THE GOVERNMENT OF INDIA. / TRUE COPYM / P.A. TO JUDGE VK P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 30341 OF 2006 ......................................................................... Dated this the 29th November , 2010 J U D G M E N T The petitioner is a Society registered under the relevant provisions of the 'Societies Registration Act, 1860' and is stated as engaged in charitable activities. 2. By virtue of the nature and constitution of the Society, it is contended that the petitioner stands excluded from the purview of the 'Finance Act' as amended in 2005 by sub clause 1 to 3 of clause (25a) of Section 65 and hence that the steps taken by the respondents to fix the liability as to the payment of 'service tax' upon the petitioner are not correct or proper and are liable to be intercepted. 3. The learned Asst. Solicitor General appearing for the respondents submits with reference to the materials on record that the petitioner had earlier approached this Court when Exts.P5 and P7 notices were issued, by filing W.P.(C) No.25596 of 2006. After considering the case projected by the petitioner, it was observed by this Court that the matter had to be dealt with at the first instance by the department and accordingly, the Writ Petition was disposed of, directing the second respondent W.P.(C) No. 30341 OF 2006 2 therein to consider and pass final orders on Ext.P6 statement of objections preferred by the petitioner and other representations, if any. Pursuant to the said direction, the matter was considered by the second respondent/Superintendent therein and passed Ext. P9 order dated 08.11.2006, followed by Ext.P10 summons issued in connection with the further steps, as a matter of further enquiry. The petitioner has approached this Court challenging Ext. P10, that too before availing the statutory remedy, by approaching the Commissioner, if at all aggrieved in any manner. 4. There is no representation for the petitioner. 5. In the above circumstances, this Court does not propose to go into the merits of the case and the Writ Petition is dismissed for default, however, without prejudice to the rights and liberties of the petitioner to avail the statutory remedy in accordance with the relevant provisions of law, if so advised. P.R. RAMACHANDRA MENON, JUDGE. lk