IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 6TH DECEMBER 2010 / 15TH AGRAHAYANA 1932 WP(C).No. 20550 of 2008(U) -------------------------- PETITIONER(S): --------------- THE KERALA STATE VYAPARI VYAVASAYA SAMITHI, CHANGANACHERRY AREA COMMITTEE NO.72/89, REPRESENTED BY ITS SECRETARY M.R.FAZIL, RESIDING AT THAYYIL HOUSE, HIDHAYATH NAGAR, CHANGANACHERRY. BY ADV. SRI.M.P.MADHAVANKUTTY RESPONDENT(S): --------------- 1. SALES TAX COMMISSIONER, KERALA STATE, TRIVANDRUM. 2. THE SECRETARY TO GOVERNMENT, EDUCATION DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. 3. THE DIRECTOR OF PUBLIC INSTRUCTIONS, TRIVANDRUM. 4. THE DISTRICTL EDUCATIONAL OFFICER, KOTTAYAM. 5. THE ASSISTANT EDUCATIONAL OFFICER, CHANGANACHERRY. BY SR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.20550 of 2008-U ---------------------------------------- Dated this the 6th day of December, 2010. J U D G M E N T The Kerala State Vyapari Vyavasaya Samithi Changanacherry Area Committee is the petitioner. Complaint of the petitioner is that various schools, both aided and unaided, throughout the State of Kerala is conducting business of selling various goods to their students, without taking registration under the provisions of the Kerala General Sales Tax Act (KGST Act) and without paying any amount of tax to the State exchequer. It is further contended that many of the societies formed for the said purpose are not even registered as Co- operative Societies. According to the petitioner their members are suffering loss of business and the Societies formed in the schools are making huge profits in an illegal manner. Hence the petitioner is seeking directions to prevent such illegal business activities being conducted in the educational institutions. 2. In a statement filed on behalf of the 1st respondent it is mentioned that schools which are supplying note books and other articles are liable to take registration under the Kerala Value Added Tax Act, only if its turn over exceeds Rs.5,00,000/-. It is further mentioned that the officers of the Department W.P(C) No.20550 of 2008-U 2 concerned is monitoring the business activities of such dealers and no incidents were reported to the effect that the liability for registration has been created on any such dealers, by crossing the minimum turn over prescribed. It is further stated that the Department has never received any information regarding any such incidents, where the provisions are violated and if any such information is received, the same will be looked into. 3. Learned counsel for the petitioner submits that they are ready to point out the incidents whenever there is violation and that the respondents may be directed to take appropriate action. Needless to say that, if any specific incident is reported to any of the concerned authorities the same shall be enquired into and appropriate steps shall be taken. The Writ Petition is disposed of with the above observations. C.K.ABDUL REHIM JUDGE ab