IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 25TH JULY 2011 / 3RD SRAVANA 1933 RP.No. 284 of 2011() -------------------- AGAINST THE JUDGEMENT/ORDER IN WA.2064/2008 Dated 28/10/2008 .................... REVIEW PETITIONER(S): APPELLANT ------------------------------- M/S. EMCEES TRADERS,ERAKKATHIL BUILDING, KOTTAYAM 686 010, REP.BY ITS MANAGING PARTNER MANI JACOB. BY ADV. SRI.M.J.THOMAS RESPONDENT(S): RESPONDENTS -------------------------- 1. STATE OF KERALA,REP.BY THE SECRETARY TO GOVERNMENT,FINANCE DEDPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE COMMISSIOINER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM, PIN - 695 001. 3. THE SALES TAX OFFICER, OFFICE OF THE SALES TAX OFFICER,KOTTAYAM. PIN - 686 001. 4. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES OFFICE, KOTTAYAM, PIN - 686 001. MR.MOHAMMED RAFIQ, GOVERNMENT PLEADER FOR R1-4 THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 25/07/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP NO.284/2011 APPENDIX REVIEW PETITIONER'S EXHIBITS ANNEXURE 1 : COPY OF ORDER OF THE SUPREME COURT IN SLP NO.26226/2010. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... R.P.No.284 of 2011 in W.A.No.2064 of 2008 .................................................................... Dated this the 25th day of July, 2011. O R D E R Ramachandran Nair, J. The review petition is filed by the appellant in the Writ Appeal, which filed WP(C) for a direction to the respondents to permit them to continue the scheme of payment of tax at compounded rate on packed commodities sold in the State. The specific prayer of the petitioner is that Ext.P5 circular should be followed, which was later discontinued by Ext.P6 proceedings issued by the Commissioner of Commercial Taxes. 2. We have heard learned counsel for the review petitioner and learned Government Pleader for the respondents. 3. A proposal was made in the Finance Bill 2007 limiting levy of tax payable under the Kerala Value Added Tax R.P.No.284/2011 in W.A.No.2064/2008 2 Act on packed commodities at the first point of sale, which is on the Maximum Retail Price printed on the packet. Based on the Finance Bill proposals Ext.P5 circular was issued by the Commissioner of Commercial Taxes. However, the proposal in the Finance Bill could not be implemented because of non-co- operation from the first sellers in the State, who refused to pay tax on MRP. Therefore, Ext.P6 was issued before passing of the Finance Act directing all dealers to discontinue the practice but at the same time retaining the benefit to those who have followed Ext.P5 circular. The prayer in the Writ Petition filed by the petitioner was essentially to retain the benefit of Ext.P5 circular which is impossible because the legislature instead of pursuing the Finance Bill, withdrew the proposal and passed Finance Act, 2007 on 28/07/2007. A controversy has arisen as to whether the petitioner as the first seller is unable to claim the benefit of Ext.P5. We do not find any significance in this because Ext.P5 cannot be extended to the petitioner alone. Further Ext.P5 circular was essentially a Scheme for R.P.No.284/2011 in W.A.No.2064/2008 3 implementation of the Finance Bill, which was not passed by the Legislature. In other words, if the writ is allowed it will amount to a direction to the Legislature to amend the Finance Act in terms of the original Finance Bill. Obviously this Court has no such authority. Consequently, this review petition is without any merit and the same is accordingly dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) jg