Thottathil B.radhakrishnan, J v. In The Result, This Writ Appeal Is Dismissed

PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 6TH DAY OF OCTOBER 2015/14TH ASWINA, 1937 WA.No. 1448 of 2006 (E) IN WP(C).17657/2003 --------------------------------------------- AGAINST THE ORDER/JUDGMENT IN WP(C) 17657/2003 DATED 20-06-2005 APPELLANT/4TH RESPONDENT: ----------------------------------- THE COMMISSIONER OF INCOME TAX,COCHIN COCHIN, INCOME TAX MAIN BUILDING, I.S.PRESS ROAD, COCHIN - 18. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENTS: ---------------- 1. SHRI.C.C.VARGHESE S/O. CHAKKUNN;Y, CHERUVATHUR HOUSE, WARD NO.2 S.N. PARK P.O., POOTHOLE, THRISSUR DISTRICT. 2. THE OFFICE OF THE ACCOUNTANT GENERAL THIRUVANANTHAPURAM. 3. THE DISTRICT TREASURY OFFICER, THRISSUR. 4. THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT (TAXES) THIRUVANANTHAPURAM. THIRUVANANTHAPURAM. R1 BY ADV. SRI.G.SREEKUMAR (CHELUR) R2-4 BY SENIOR GOVERNMENT PLEADER SRI.A.RENJITH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 06-10-2015,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B.RADHAKRISHNAN &ANU SIVARAMAN, JJ. = = = = = = = = = = = = = = = = = = = = = W.A.No.1448 of 2006 = = = = = = = = = = = = = = = = = = = = =Dated this the 6[th] day of October, 2015 JUDGMENT Thottathil B.Radhakrishnan, J. This writ appeal arises from the judgment in relation to levy ofincome tax on 'commission' or 'brokerage' due to stamp vendorsin the State. The learned single Judge decided the issue applyingthe ratio of the decision of the Gujarat High Court inAhmedabad Stamp Vendors Association v. Union of India[(2002 (257) ITR 2020]. It is submitted that the said judgmentstands affirmed by the Hon'ble Supreme Court of India. Undersuch circumstances and having regard to the contents of Section194H of the Income Tax Act, we find no ground to interfere withthe decision of the learned single Judge. The writ appeal,therefore, fails. In the result, this writ appeal is dismissed. Thottathil B.Radhakrishnan, Judge Anu Sivaraman, Judge