The issues involved in both these cases are similar and hence they are dealt with together.
2. The prayers raised in W.P.(C) No. 26652 of 2014 are in the following terms :
(i) declare the impugned provisions in Section 6 A as introduced by the Kerala Finance Act 29 of 2014 by amending the KVAT 2013 as ultra virus the Constitution of India by means of an appropriate writ or order.
(ii) issue an appropriate writ or order declaring that there is no legal authority for the State Legislature to impose turnover on textiles falling under Entries 17A, 46A and 51 of the First Schedule of the KVAT Act u/s 6A as promulgated in the Kerala Finance Act 2014.
(iii) Call for the records leading the issuance of Ext. P4 and quash the same by issue of a writ of certiorari or other appropriate writ or order.
W.P.(C) No. 26652 and 26851 of 2014 : 2 :
(iv) Issue any appropriate writ, direction or order found fit and proper by this Honourable Court on the facts and in the circumstances of the case.
Almost similar prayers are raised in W.P.(C) No. 26851 of 2014 as well.
2. During the course of hearing, the learned Government Pleader submits that, though similar matters have been admitted by this Court, no interim stay has been granted in any of such matters. However, it is brought to the notice of this Court that by virtue of the recent amendment to Kerala Value Added Tax Rules 2005 vide Rule 72A, it is open for the petitioners to approach the appellate authority and to have the benefit of interim stay during the pendency of appeal on satisfaction of 30 % of the disputed amount. If such statutory remedy is pursued, it will be of course without prejudice to the rights and liberties of the appellate/revisional authority, as the case may be. Once a declaration is made with regard to the constitutional validity of Statute, it will be applicable to everybody including the petitioners herein. Since the learned counsel for the petitioners submits that they are ready to avail statutory remedy by approaching the appellate remedy, the writ petitions are permitted to be withdrawn, without W.P.(C) No. 26652 and 26851 of 2014 : 3 :
prejudice to the rights and liberties of the petitioners to pursue the matter before the authority concerned in accordance with relevant provisions of law. Accordingly, the writ petitions are dismissed as withdrawn.
Sd/-
P. R. RAMACHANDRA MENON, (JUDGE) kmd