C.Krishna Raj vs State Of Kerala on 30 June, 2025

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Kerala High Court

C.Krishna Raj vs State Of Kerala on 30 June, 2025

                                                      2025:KER:47353
W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
                                      1



               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

                  THE HONOURABLE MR. JUSTICE S.MANU

         MONDAY, THE 30TH DAY OF JUNE 2025 / 9TH ASHADHA, 1947

                       WP(C) NO. 34632 OF 2015


PETITIONERS:
     1     FARIS K.R.,
           S/O.K.Y.RASHEED, PROPRIETOR, SEETHAS THEATRE,
           ALAPPUZHA.

     2       P.V.BASHEER,
             PROPRIETOR,
             LIBERTY THEATRE COMPLEX,
             THALASSERY.

             BY ADVS.
             SRI.P.RAVINDRAN (SR.)
             SRI.K.PRAVEEN KUMAR


RESPONDENTS:

     1       STATE OF KERALA,
             REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
             LOCAL SELF GOVERNMENT DEPARTMENT, SECRETARIAT,
             THIRUVANANTHAPURAM-695001.

     2       ALAPPUZA MUNICIPALITY,
             REPRESENTED BY ITS SECRETARY,
             ALAPPUZHA.

     3       THE SECRETARY,
             ALAPPUZHA MUNICIPALITY,
             ALAPPUZHA.
                                                                  2025:KER:47353
W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
                                      2




       4          KERALA STATE CULTURAL ACTIVIST WELFARE FUND BOARD,
                  REPRESENTED BY ITS SECRETARY, JANAKI BHAVAN,
                  SREE RAMAKRISHNA MISSION HOSPITAL ROAD, S.M.R.A.-82,
                  SHASTHAMANGALAM, THIRUVANANTHAPURAM - 695 010.

       5          THE THALASSERY MUNICIPALITY,
                  REPRESENTED BY ITS SECRETARY,
                  THALASSERY.


                  BY ADVS.
                  SRI.I.V.PRAMOD
                  SHRI.R.AZAD BABU, SC, ALAPPUZHA MUNICIPALITY
                  SHRI.JOSE JONES JOSEPH


OTHER PRESENT:

                  ADV SUDHI VASUDEVAN, SR, ADV TONY AUGUSTINE, GP

THIS       WRIT    PETITION    (CIVIL)    HAVING    BEEN   FINALLY   HEARD    ON
30.06.2025, ALONG WITH WP(C).35818/2015, 37887/2015, 39110/2016
AND    10669/2024,       THE   COURT     ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
                                                       2025:KER:47353
W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
                                      3



               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

                  THE HONOURABLE MR. JUSTICE S.MANU

         MONDAY, THE 30TH DAY OF JUNE 2025 / 9TH ASHADHA, 1947

                       WP(C) NO. 35818 OF 2015


PETITIONERS:
     1     MURALI TRADING COMPANY,
           (CHITRAVANI THEATRE), O.V.ROAD, THALASSERY,
           REPRESENTED BY ITS MANAGING PARTNER.
     2     KHAYAAM THEATRE,
           POONGOTU KULAM, TIRUR,
           REPRESENTED BY ITS MANAGING PARTNER.
     3     MOHAN PAUL,
           PROPRIETOR, JOS THEATRE, ROUND SOUTH, THRISSUR.
     4     PRANAVAM THEATRE,
           KOLLAM, REPRESENTED BY ITS MANAGER.
     5     KERALA FILM EXHIBITORS FEDERATION,
           NARAKATHARA ROAD, KOCHI, REPRESENTED BY ITS
           GENERAL SECRETARY.

             BY ADV SRI.K.PRAVEEN KUMAR

RESPONDENTS:

     1       STATE OF KERALA,
             REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
             LOCAL SELF GOVERNMENT DEPARTMENT, SECRETARIAT,
             THIRUVANANTHAPURAM-695001.

     2       THALASSERY MUNICIPALITY,
             REPRESENTED BY ITS SECRETARY,
             THALASSERY - 670 101.
                                                                  2025:KER:47353
W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
                                      4



       3          THE SECRETARY,
                  THALASSERY MUNICIPALITY, THALASSERY- 670101.

       4          KERALA STATE CULTURAL ACTIVIST WELFARE FUND BOARD,
                  REPRESENTED BY ITS SECRETARY, JANAKI BHAVAN,
                  SREE RAMAKRISHNA MISSION HOSPITAL ROAD,
                  S.M.R.A.-82, SHASTHAMANGALAM,
                  THIRUVANANTHAPURAM - 695 010.

       5          THE KOLLAM CORPORATION,
                  REPRESENTED BY ITS SECRETARY, KOLLAM -691001.

       6          THE TIRUR MUNICIPALITY,
                  REPRESENTED BY ITS SECRETARY, TIRUR- 676 101.

       7          THE THRISSUR CORPORATION,
                  REPRESENTED BY ITS SECRETARY, THRISSUR - 680 001.


                  BY ADVS.
                  SRI.M.K.CHANDRA MOHAN DAS,SC,KOLLAM MPT
                  SRI.V.K.BIJU
                  SRI.I.V.PRAMOD
                  SRI. SANTHOSH P.PODUVAL, SC, THRISSUR CORPORATION
                  SRI.P.VENUGOPAL, SC, TIRUR MUNICIPALITY
                  SRI.P.K.VIJAYAMOHANAN
                  SRI.JOSE JONES JOSEPH, SC, KERALA STATE CULTURAL
                  ACTIVISTS WELFARE FUND BOARD
                  SRI.SAYED MANSOOR BAFAKHY THANGAL, SC, TANUR
                  MUNICIPALITY


THIS       WRIT    PETITION    (CIVIL)    HAVING    BEEN   FINALLY   HEARD    ON
30.06.2025, ALONG WITH WP(C).34632/2015, 37887/2015, 39110/2016
AND    10669/2024,       THE   COURT     ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
                                                       2025:KER:47353
W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
                                      5



              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

                  THE HONOURABLE MR. JUSTICE S.MANU

      MONDAY, THE 30TH DAY OF JUNE 2025 / 9TH ASHADHA, 1947

                       WP(C) NO. 37887 OF 2015


PETITIONER:
           C.KRISHNA RAJ,
           MANAGING PARTNER, M/S.DWARAKA THEATRE, KOYILANDY,
           KOZHIKODE


            BY ADV SRI.MILLU DANDAPANI

RESPONDENTS:
     1     STATE OF KERALA,
           REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
           LOCAL SELF GOVERNMENT DEPARTMENT, SECRETARIAT,
           THIRUVANANTHAPURAM -695001.
     2     KERALA STATE CULTURAL ACTIVIST WELFARE FUND BOARD,
           REPRESENTED BY ITS SECRETARY, JANAKI BHAVAN,
           SREE RAMAKRISHNA MISSION HOSPITAL ROAD, SMRA 82,
           SHASTHAMANGALAM, THIRUVANANTHAPURAM- 695010.
     3     KOILANDY MUNICIPALITY,
           REPRESETNED BY SECRETARY, MUNICIPALITY OFFICE,
           KOILANDY, KOZHIKODE DISTRICT- 673305.

            BY ADVS.
            SHRI.M.SASINDRAN
            SHRI.JOSE JONES JOSEPH

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
30.06.2025, ALONG WITH WP(C).34632/2015, 35818/2015, 39110/2016
AND 10669/2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                                       2025:KER:47353
W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
                                      6



              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

                  THE HONOURABLE MR. JUSTICE S.MANU

      MONDAY, THE 30TH DAY OF JUNE 2025 / 9TH ASHADHA, 1947

                       WP(C) NO. 39110 OF 2016


PETITIONERS:
     1     MELAM THEATRE,
           SHORNUR, PALAKKAD DISTRICT,
           REP. BY ITS PROPRIETOR, THOMAS.
     2     SUMA THEATRE,
           SHORNUR, PALAKKAD DISTRICT,
           REP. BY ITS PROPRIETOR MRS.VASANTHA BASKER.
     3     ANURAG THEATRE,
           SMP JUNCTION, SHORNUR, PALAKKAD DISTRICT,
           REP. BY ITS PROPRIETOR GEORGE.
     4     GEETHA THEATRE,
           KOLAPPULLY, SHORNUR, PALAKKAD,
           REP. BY ITS PROPRIETOR AUGUSTINE AKKARA.

            BY ADV SRI.T.G.RAJENDRAN

RESPONDENTS:
     1     THE KERALA CULTURAL ACTIVISTS WELFARE FUND BOARD,
           REP. BY ITS SECRETARY, THIRUVANANTHAPURAM-695 001.
     2     THE SECRETARY,
           SHORNUR MUNICIPALITY,SHORNUR-679 121.
             BY ADVS.SRI.A.SUDHI VASUDEVAN (SR.)
              SHRI.P.P.THAJUDHEEN, SC, SHORNUR MUNICIPALITY.

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
30.06.2025, ALONG WITH WP(C).34632/2015, 35818/2015, 37887/2015
AND 10669/2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                                       2025:KER:47353
W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
                                      7



               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

                  THE HONOURABLE MR. JUSTICE S.MANU

         MONDAY, THE 30TH DAY OF JUNE 2025 / 9TH ASHADHA, 1947

                       WP(C) NO. 10669 OF 2024


PETITIONER:


             P.V BASHEER,
             AGED 71 YEARS
             S/O POKKU, PROPRIETOR, LIBERTY THEATRE COMPLEX,
             A.V.K NAIR ROAD, THALASSERRI, PIN - 670101.

             BY ADVS.
             SMT.MAITREYI SACHIDANANDA HEGDE
             SMT.ANJALI ANIL A.
             SHRI.ASHISH ANTONY FRANCIS


RESPONDENTS:


     1       THALASSERY MUNICIPALITY,
             REPRESENTED BY ITS SECRETARY,
             MG RD, PALISSERY, THALASSERY,
             KANNUR, PIN - 670101.

     2       SECRETARY,
             THALASSERY MUNICIPALITY,
             MG RD, PALISSERY,
             THALASSERY,
             KANNUR, PIN - 670101.
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W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
                                      8



       3          KERALA CULTURAL ACTIVISTS WELFARE FUND BOARD,
                  REPRESENTED BY ITS SECRETARY, OLIVETTI,
                  TAGORE NAGAR ROAD,
                  NEAR ST. JOSEPH'S PRESS, VAZHUTHACAUD,
                  THIRUVANANTHAPURAM, PIN - 695014.

       4          SECRETARY,
                  KERALA CULTURAL ACTIVISTS WELFARE FUND BOARD,
                  OLIVETTI, TAGORE NAGAR ROAD,
                  NEAR ST. JOSEPH'S PRESS, VAZHUTHACAUD,
                  THIRUVANANTHAPURAM, PIN - 695014.


                  BY ADVS.JOSE JONES JOSEPH, SC, KERALA STATE CULTURAL
                  ACTIVISTS WELFARE FUND BOARD
                  SMT.SHILPA SATHISH
                  SRI.A.SUDHI VASUDEVAN (SR.)


THIS       WRIT    PETITION    (CIVIL)    HAVING    BEEN   FINALLY   HEARD    ON
30.06.2025, ALONG WITH WP(C).34632/2015, 35818/2015, 37887/2015
AND    39110/2016,       THE   COURT     ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
                                                              2025:KER:47353
W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
                                      9



                                                                              [CR]
                           S.MANU, J.
       ------------------------------------------------------
          W.P.(C).Nos.34632, 35818, 37887 of 2015,
                39110 of 2016 & 10669 of 2024
      -------------------------------------------------------
             Dated this the 30th day of June, 2025

                             JUDGMENT

Kerala Cultural Activists’ Welfare Fund Act, 2010 was

enacted to constitute a fund for the welfare of cultural activists.

In order to provide monetary resource for the Fund, Section 3C

was incorporated into the Kerala Local Authorities

Entertainments Tax Act, 1961, by Amendment Act of 2013.

2. Much later, G.O.No.(Rt.)No.137/2024/LSGD dated

18.1.2024 was issued with directions to the authorities

concerned for proper collection of the cess, its remittance in the

account of the Welfare Fund Board and issuance of No Due

Certificate to the proprietors of cinema theaters.

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39110 of 2016 & 10669 of 2024
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3. Main grievance raised in these writ petitions is

regarding insistence by the Secretaries of the Local Authorities

concerned for production of ‘No Due Certificate’ issued by the

Kerala Cultural Activists’ Welfare Fund Board for renewal of

license under the Kerala Cinemas (Regulation) Act, 1958.

4. Learned counsel appearing for the petitioners argued

that no provision in the Kerala Cinemas (Regulation) Act, 1958

and the Kerala Cinemas (Regulation) Rules, 1988 provide for

submitting ‘No Due Certificates’ issued by the Kerala Cultural

Activists’ Welfare Fund Board as a pre-condition for renewal of

license. They therefore contended that, while exercising the

power to renew the license under the Kerala Cinemas Regulation

Act, Secretaries of the Local Authorities cannot insist for

production of such certificates. According to the learned counsel

for the petitioners, such demand would be illegal, arbitrary and

unreasonable. Therefore, they submitted that the Local
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W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
11

Authorities may be directed to renew licenses under the Kerala

Cinemas (Regulation) Act without insisting for submitting No

Due Certificates. They referred to various provisions of the

Kerala Cinemas (Regulation) Act and the Rules and pointed out

that no provisions are available which would enable the

licensing authority to insist for payment of cess under Section

3C of the Kerala Local Authorities Entertainments Tax Act, 1961

and production of its proof for renewing the license.

5. The learned Senior Counsel appearing for the Kerala

Cultural Activists’ Welfare Fund Board on the other hand

contended that the petitioners are attempting to evade the

liability to remit cess collected from the viewers under Section

3C of the Kerala Local Authorities Entertainments Tax Act. He

argued that the licensing authorities under the Kerala Cinemas

(Regulation) Act are undoubtedly justified, rather bound to insist

for production of No Due Certificate issued by the Board. The
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39110 of 2016 & 10669 of 2024
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learned counsel referred to sub-section (6) of Section 3C of the

Local Authorities Entertainments Tax Act and pointed out that

provisions of Sections 5, 6, 7, 7A, 8, 9 and 10 shall apply in

respect of cess on tickets for admission to cinema and the word

‘tax’ therein shall be construed as to include ‘cess’ also. He then

referred to Section 6 of the Act of 1961 which deals with

manner of payment of tax. Section 6(4) reads as follows:-

“6. Manner of payment of tax:

………

(4) Notwithstanding anything contained
in the Kerala Cinemas Regulation Act, 1958
(32 of 1958) or in the Kerala Panchayat Raj
Act, 1994
(13 of 1994) or in the Kerala
Municipality Act, 1994
(20 of 1994), no
licence or permit for conducting a cinema
theatre and exhibition there of shall be
renewed by the local authority concerned
unless the proprietor of such theatre has
remitted the entertainment tax due up to the
preceding month.”

6. Learned Senior Counsel argued that the above

provision clearly provides that no license or permits for

conducting a cinema theatre and exhibition thereof shall be
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W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
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renewed by the Local Authority concerned unless the proprietor

of such theatre has remitted the entertainment tax due up to

the preceding month. He submitted that by virtue of Section

3C(6), the said provision would apply with the same force in the

case of cess under Section 3C also. He therefore submitted that

the licensing authorities are acting in compliance with the

provisions of the Kerala Local Authorities Entertainments Tax Act

by insisting for production of No Due Certificate issued by the

Welfare Fund Board for cultural activists. He justified demand

made by the local authorities for remitting cess also and pointed

out that the challenge against S.3C of the Act has been repelled

by the Division Bench of this court recently.

7. Section 6(4) of the Kerala Local Authorities

Entertainments Tax Act extracted above opens with a non

obstante clause. The said provision specifically mentions about

Kerala Cinemas (Regulation) Act, 1958. Sub-section (4) of S.6
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W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
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was incorporated in the Act by way of the Amendment Act of

2013 along with S.3C. Hence, the legislative intention is very

clear, as the said provision, which is bestowed with overriding

effect over the Kerala Cinems (Regulation) Act, was

incorporated along with Section 3C which encompasses sub-

section (6), by virtue of which the ‘cess’ shall be construed as

‘tax’ mentioned in Section 6(4). The legislature thus manifestly

desired to ensure remittance of entertainment tax as well as the

cess under Section 3C till the preceding month, as a pre-

condition for renewal of license under the Kerala Cinemas

Regulation Act, 1958. In view of overriding effect conferred on

S.6(4) of the Entertainments Tax Act over the provisions of the

Kerala Cinemas Regulation Act, 1958, contention that the

demand for production of No Due Certificates by the Board is

not contemplated under the provisions of the latter Act cannot

be accepted. Beyond any doubt licencees are bound under the
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W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
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provisions of the Entertainments Tax Act to remit cess collected

under S.3C till the preceding month to seek renewal of the

licence under the Kerala Cinemas (Regulation) Act.

8. Section 3C of the Kerala Local Authorities

Entertainments Tax Act, 1961 reads thus:-

“3C. Levy and collection of cess.– (1) There
shall be levied and collected a cess for the
purposes of the Kerala Cultural Activists’ Welfare
Fund constituted under the Kerala Cultural
Activists’ Welfare Fund Act, 2010
(6 of 2011) at
such rate not exceeding three rupees on each
admission to cinema, the price of admission to
which exceed twenty five rupees, as the
Government may, by notification in the Gazette,
specify, from time to time.

(2) The cess levied under sub-section (1) shall be
collected by the local authority along with the tax
on each price for admission to cinema and the
proceeds of the cess, less collection charges at
such rate as may be specified by the Government,
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39110 of 2016 & 10669 of 2024
16

by notification in the Gazette from time to time
shall be paid to the Kerala Cultural Activists’
Welfare Fund Board constituted under the Kerala
Cultural Activists’ Welfare Fund Act, 2010
.

(3) The proceeds of the cess collected under
sub-section (2) for each calendar month shall be
remitted by the Secretary of the local authority to
the account of the Kerala Cultural Activists’ Welfare
Fund Board on or before the last working day of
the succeeding month.

(4) Where the proceeds of the cess collected by
the local authority is not paid within the time limit
specified in sub-section (3), the local authority
concerned shall pay the said amount to the Kerala
Cultural Activists’ Welfare Fund Board together
with penalty at the rate of one and a half per cent
per mensum from the said time limit.

(5) The Secretary and the President or the
Chairperson of the local authority concerned shall
be jointly responsible for all belated payments and
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any amount paid to the Kerala Cultural Activists’
Welfare Fund Board by way of penalty shall be
realised from such Secretary and President or
Chairperson of the local authority.

(6) The provisions of Sections 5, 6, 7, 7A and
Sections 8 to 10 shall apply in respect of cess on
tickets for admission to cinema and the word ‘tax’
therein shall be construed as to include “cess’ also”.

9. It is also to be noted that the Local Authorities are

bound to collect the cess and the proceedings of the cess less

collection charges shall be paid to the Kerala Cultural Activists

Welfare Fund Board under Section 3C(2). A time limit is

stipulated under Section 3C(3). Cess collected shall be remitted

by the Secretary of the Local Authority on or before the last

working day of the succeeding month. Delayed payment would

attract penalty as per Section 3C(4). The Secretary and

President or the Chairperson of the Local Authority concerned
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18

shall be jointly responsible for all belated payments and the

penalty shall be realized from them as provided under Section

3C(5). Therefore, the provisions of Section 3C are stringent and

fixes responsibility on the Secretary and President or

Chairperson of the Local Authority, in case there is delay in

remitting the cess collected within the time limit stipulated

under Section 3C(3). Conjoint reading of the provisions of

Section 3C and Section 6(4) shows that collection of cess and

paying it to the Kerala Cultural Activists Welfare Fund Board

have been given much emphasis by the law makers. In case of

failure to comply with the duty to collect the cess and pay the

same to the Board within the time limit, the Secretary and

President or Chairperson as the case may be become personally

liable.

10. In view of the legal position explained above, the

licensing authorities cannot be found fault with for insisting that
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the petitioners should produce No Dues Certificates issued by

the Kerala Cultural Activists’ Welfare Fund Board for renewal of

licenses under the Kerala Cinemas (Regulation) Act. Writ

petitions challenging communications issued by the licensing

authorities requiring to produce No Dues Certificates and

seeking directions to renew licenses without insisting for the

same are therefore without any merits.

11. In some of the writ petitions notices issued by the

Local Authorities demanding remittance of cess under Section

3C of the Kerala Local Authorities Entertainments Tax Act are

also under challenge. A Division Bench of this Court considered

the challenge raised against the constitutional validity of Section

3C in Kerala Film Exhibitors Federation v. State of Kerala

[2025 SCC OnLine Kerala 915]. The learned Single Judge had

rejected challenge against the provision and the Division Bench

after elaborate consideration, upheld the judgment of the
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20

learned Single Judge. In view of the judgment of the Division

Bench, the Local Authorities are bound to collect the cess and

remit the same to the account of the Welfare Fund Board.

Recently, by judgment dated 10.4.2025 in W.P.

(C)No.14313/2016, a learned Single Judge of this Court directed

the Local Self-Government Institutions to collect cess as

prescribed under Section 3C of the Kerala Local Authorities

Entertainments Tax Act and remit to the account of Kerala

Cultural Activists’ Welfare Fund Board within the time limit

stipulated under the provisions of the Act. Hence the challenge

against notices issued, demanding remittance of cess, also

should fail.

12. In some of the writ petitions, directions were sought

for considering applications for renewal of licence without

insisting for No Due Certificates issued by the Welfare Fund

Board. In view of the above discussion, no such directions can
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W.P.(C).Nos.34632, 35818, 37887 of 2015,
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21

be issued. Hence, the writ petitions seeking direction to consider

application for renewal of license without insisting for production

of No Due Certificates are also liable to be rejected.

In the result, these writ petitions are dismissed.

Sd/-

S.MANU
JUDGE
skj
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W.P.(C).Nos.34632, 35818, 37887 of 2015,
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22

APPENDIX OF WP(C) 34632/2015

PETITIONER’S EXHIBITS

P1 : TRUE COPY OF THE GOVERNMENT NOTIFICATION
PUBLISHING THE KERALA CULTURAL ACTIVISTS
WELFARE FUND ACT.

P2 : TRUE COPY OF THE KERALA CULTURAL ACTIVISTS
WELFARE FUND SCHEME.

P3 : TRUE COPY OF THE KERALA LOCAL AUTHORITIES
ENTERTAINMENT TAX AMENDING ACT.

P4 : TRUE COPY OF THE INTERIM ORDER IN WA
2300/2015.

P5 : TRUE COPY OF THE NOTICE DT.16-10-2015 ISSUED
BY R4.

P6 : TRUE COPY OF THE NOTICE DT.19-10-15 ISSUED TO
THE FIRST PETITIONER BY R3.

P7 : TRUE COPY OF THE NOTICE ISSUED TO THE SECOND
PETITIONER BY R5.

RESPONDENT’S EXHIBITS

Exhibit A true copy of the order dated 06.01.2016
R4(a) passed by this Court in WA No. 2300/2015
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W.P.(C).Nos.34632, 35818, 37887 of 2015,
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23

APPENDIX OF WP(C) 35818/2015

PETITIONERS’ EXHIBITS

EXHIBIT P1 – TRUE COPY OF THE GOVERNMENT NOTIFICATION
PUBLISHING THE KERALA CULTURAL ACTIVISTS
WELFARE FUND ACT.

EXHIBIT P2 – TRUE COPY OF THE KERALA CULTURAL ACTIVISTS
WELFARE FUND SCHEME.

EXHIBIT P3 – PHOTOSTAT COPY OF THE KERALA LOCAL
AUTHORITIES ENTERTAINMENT TAX AMENDING ACT.
EXHIBIT P4 – TRUE COPY OF THE INTERIM ORDER IN WA
NO.2300/2015.

EXHIBIT P5 – TRUE COPY OF THE NOTICE DATED 12.11.15
ISSUED BY TE 4TH RESPONDENT.

EXHIBIT P6 – TRUE COPY OF THE NOTICE DATED 19.10.2015
ISSUED TO THE FIRST PETITIONER BY THE 3RD
RESPONDENT.

EXHIBIT P7 – TRUE COPY OF THE NOTICE ISSUED TO THE SECOND
PETITIONER BY THE 6TH RESPONDENT.

EXHIBIT P8 – TRUE COPY OF THE NOTICE ISSUED TO THE 4TH
PETITIONER BY THE 5TH RESPONDENT.

EXHIBIT P9 – TRUE COPY OF THE NOTICE ISSUED TO THE 3RD
PETITIONER BY THE 7TH RESPONDENT.

EXHIBIT P10 – TRUE COPY OF THE INTERIM ORDER IN WPC
NO.34632/15 DATED 17.11.15.

RESPONDENT’S EXHIBITS:-

Exhibit R4(a) A true copy of the order dated 06.01.2016
passed by this Court in WA No. 2300/2015.

2025:KER:47353
W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
24

APPENDIX OF WP(C) 37887/2015

PETITIONER’S EXHIBITS

P1: TRUE COPY OF THE INTERIM ORDER IN
WA.NO.2300/2015 DATED 21.19.2015
P2: TRUE COPY OF THE COMMUNICATION NO. G3-
10755/2015 DATED 21.10.2015
RESPONDENT’S EXHIBITS:-

Exhibit A true copy of the order dated 06.01.2016
R2(a) passed by this Court in WA No. 2300/2015
2025:KER:47353
W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
25

APPENDIX OF WP(C) 39110/2016

PETITIONER’S EXHIBITS

EXHIBIT P1 : TRUE COPY OF THE ONE SUCH
REPRESENTAITON PREFERRED BY THE 1ST
PETITIONER DATED 30-3-2016 BEFORE THE
2ND RESPONDENT.

EXHIBIT P2 : TRUE COPY OF THE NOTICE ISSUED BY THE
1ST RESPONDENT DATED 9-9-2016
EXHIBIT P3 : TRUE COPY OF THE REMINDER DATED 23-9-
2016 GIVEN BY THE 1ST PETITIONER.
EXHIBIT P4 : TRUE COPY OF THE ONE SUCH
REPRESENTATION PREFERRED BY THE 3RD
PETITIONER DATED 7-7-2016.
EXHIBIT P5 : TRUE COPY OF THE NOTICE ISSUED BY THE
2ND RESPONDENT DATED 6-10-2016.
EXHIBIT P6 : TRUE COPY OF THE REPRESENTATION DATED
14-10-2016 PREFERRED BY THE PETITIONER
NO.1.

EXHIBIT P6(A) : TRUE COPY OF THE REPRESENTATION DATED
14-10-2016 PREFERRED BY THE PETITIONER
NO.2.

EXHIBIT P6(B) : TRUE COPY OF THE REPRESENTATION DATED
14-10-2016 PREFERRED BY THE PETITIONER
NO.3.

EXHIBIT P6(C) : TRUE COPY OF THE REPRESENTATION DATED
14-10-2016 PREFERRED BY THE PETITIONER
NO.4.

EXHIBIT P7 : TRUE COPY OF THE ORDER NO.R4-9530/12
DATED 10-11-2016 ISSUED BY THE 2ND
RESPONDENT.

2025:KER:47353
W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
26

RESPONDENT’S EXHIBITS:-

Exhibit R1(a) A true copy of the letter dated
08.09.2016 bearing No. R4/13838/15
issued by the 2nd respondent to the 1st
respondent
Exhibit R1(b) A true copy of the letter dated
05.06.2017 bearing No. R4/13838/15
issued by the 2nd respondent to the 1st
respondent
2025:KER:47353
W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
27

APPENDIX OF WP(C) 10669/2024

PETITIONER’S EXHIBITS

Exhibit P1 A COPY OF THE STRUCTURAL STABILITY
CERTIFICATES DATED 22.02.2024 ISSUED BY THE
EXECUTIVE ENGINEER, THALASSERY
MUNICIPALITY, LSGD DEPARTMENT TO THE
THEATRES IN THE COMPLEX.

Exhibit P2 A COPY OF THE VIDE ORDER NO.

595/ACCOUNTS/2024/KCWB DATED 16.02.2024
ISSUED BY THE 4TH RESPONDENT.

Exhibit P3 A COPY OF THE ORDER NO. R6-8366/04 DATED
29.02.2024 ISSUED BY THE 2ND RESPONDENT
Exhibit P4 A COPY OF THE INTERIM ORDER DATED
06.06.2023 IN WPC 17060/ 2023 PASSED BY
THIS COURT.

Exhibit P5 A COPY OF THE KCR LICENSE OF LIBERTY MINI
PARADISE, THALASSERY DATED 20.12.2023
ISSUED BY THE 2ND RESPONDENT.

Exhibit P6 A COPY OF THE KCR LICENSE OF LIBERTY GOLD,
THALASSERY DATED 20.12.2023 ISSUED BY THE
2ND RESPONDENT.

Exhibit P7 A COPY OF THE KCR LICENSE OF LIBERTY LITTLE
PARADISE, THALASSERY DATED 20.12.2023
ISSUED BY THE 2ND RESPONDENT.

Exhibit P8 A COPY OF THE TEMPORARY LICENCE ISSUED BY
THE 1ST RESPONDENT DATED 18.03.2024.
Exhibit P9 A COPY OF THE LETTER DATED 15.02.2024
WRITTEN BY THE PETITIONER.

Exhibit P10 A COPY OF THE INDEMNITY BOND DATED
17.04.2024 EXECUTED BY THE PETITIONER.

2025:KER:47353
W.P.(C).Nos.34632, 35818, 37887 of 2015,
39110 of 2016 & 10669 of 2024
28

Exhibit P11 A COPY OF THE LETTER DATED 01.08.2024 ALONG
WITH THE COLLECTION REPORT SUBMITTED BY THE
PETITIONER BEFORE THE 3RD RESPONDENT
RESPONDENT’S ANNEXURES

Annexure R3(a) A true copy of the letter dated 30.06.2018
issued by the 4th respondent to the
petitioner
Annexure R3(b) A true copy of the letter dated 12.11.2018
issued by the petitioner to the 4th
respondent
Annexure R3(c) A true copy of the letter dated 25.04.2019
issued by the petitioner to the 4th
respondent
Annexure R3(d) A true copy of the letter dated 26.10.2019
issued by the petitioner to the 4th
respondent
Annexure R3(e) A true copy of the letter dated 05.07.2022
issued by the petitioner to the 4th
respondent
Exhibit R3(f) A TRUE COPY OF THE LETTER DATED 21.08.2017
SUBMITTED BY LIBERTY PARADISE COMPLEX RUN
BY THE PETITIONER BEFORE THE 4TH RESPONDENT
Exhibit R3(g) A TRUE COPY OF THE LETTER DATED 26.11.2024
BEARING NO.2350/C3/2024/KCWB ISSUED BY THE
3RD RESPONDENT TO THE PETITIONER



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