IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 4TH NOVEMBER 2011 / 13TH KARTHIKA 1933 WP(C).No. 26386 of 2007(N) -------------------------------------- PETITIONER(S): ------------------------ P.A.ANAS, LICENSEE, LIGHT REFRESHMENT STALL, K.S.R.T.C BUS STATION, KOTTARAKKARA, RESIDING AT PALAMOOTTIL, MULAKUZHA P.O., CHENGANNUR. BY ADV. SRI.S.KRISHNAMOORTHY RESPONDENT(S): ------------------------ 1. K.S.R.T.C. REP. BY ITS MANAGING DIRECTOR TRANSPORT BHAVAN, THIRUVANANTHAPURAM-1. 2. THE DISTRICT TRANSPORT OFFICER, K.S.R.T.C. BUS STATION, KOTTARAKKARA. ADV. SRI.K.PRABHAKARAN, SC, K.S.R.T.C. FOR R1 & R2 SRI.V.V.NANDAGOPAL NAMBIAR,SC, KSRTC FOR R1 & 2 R1 & R2 BY ADV. SRI.BABU JOSEPH KURUVATHAZHA,SC,KSRTC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.26386/2007 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE MEMORANDUM NO.GIA-0751/03/KTRA DTD. 22.7.2006 ISSUED BY 2ND RESPONDENT. P2:- COPY OF THE CASH RECEIPT DTD. 27.3.2007 ISSUED TO THE PETITIONER. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.26386 of 2007 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 4th day of November, 2011 J U D G M E N T The petitioner was a licensee of a light refreshment stall in the K.S.R.T.C bus station, Kottarakkara. He was given a license to run the stall agreeing upon a definite amount as license fees. The license was renewed by proceedings dated 18.9.2006 with an enhancement of 25% in the license fees. The petitioner has paid all the amounts as license fees. But the petitioner has now been directed to remit the license fees with a further 12% increase. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs: “i) to issue a writ of mandamus or other appropriate writ, order or direction directing the respondent not to compel the petitioner to pay 12% increase in the existing License Fee, during the period from 1-09-2006 to 31-08-2009; ii) to issue a writ of mandamus or other appropriate writ, order or direction directing the respondents to accept the quarterly payment of Rs. 91,173/- without increasing the same, and to allow the petitioner to continue till 31-8- 2009. iii) to issue a writ of mandamus or other appropriate writ, order or direction, declaring that the petitioner need not have to pay enhanced license fee other than what is fixed in terms of the contract to run the Light Refreshment Stall at Kottarakara till 31-8-2009.” 2. A counter affidavit has been filed on behalf of the W.P.(C)No.26386 of 2007 -2- respondents, in paragraphs 4 & 5 of which it is state thus: “4. It is submitted that this Corporation has never increased the license fee @ 12% from Rs. 30,391/- as alleged by the petitioner. As per contractual agreement, the petitioner is liable to pay Government levies introduced by the Government from time to time. 5. It is submitted that while sanctioning the extension of license period ie. on 16.09.2006, there was no tax or duties to be paid by the licensee. Central Government vide No.24/2007, dated 22.05.03, introduced service tax on rental building with effect from 01.06.2007 @ 12.36%. The payment of service tax is statutory.” The petitioner has not filed any reply affidavit. From the same, it is clear that, what is demanded is only service tax under the Finance Act as per the notification issued by the Central Government bringing the renting of (lease) buildings also within the purview of service tax. The petitioner has no contention in the writ petition that the petitioner is not liable to pay service tax. If the petitioner has such a contention, it is open to the petitioner to raise such contention before the appropriate authority. Without prejudice to that right, this writ petition is dismissed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/