Antony Dominic, J. These appeals are filed by the respondents in WP(C) No.4195/13 challenging the interim order dated 6/6/13 passed by the learned single Judge directing that collection of cess under the provisions of the Kerala Local Authorities Entertainment Tax (Amendment) Ordinance, 2012 shall not be insisted upon as a pre condition for affixing seals on the tickets meant for sale in cinema theatres and that Ext.P3 circular dated 14/5/13 issued by the Government shall not be enforced against respondents 1 and 2 until further orders. Though these appeals were admitted by order dated 20th of June, 2013, this Court did not pass any order suspending the interim order and as a result, the interim order still remains in force.
2. On 29th of January, 2014, a Division Bench of this Court passed order directing the Registry to list WP(C) No.4195/13 also along with these appeals and it was accordingly that WP(C) No.4195/13, WP(C) Nos.12705/13 and 5465/13 which also involved identical issues, are coming up before us.
3. The primary issue that arises for consideration is the legality of the order dated 6/6/13 passed by the learned single Judge in IA No.6656/13 in WP(C) No.4195/13. Reading of the order shows that the main reason which weighed with the learned single Judge is that the learned single Judge had already passed interim order dated 13/2/13 directing that renewal of licence for running of theatres by members of the Federation, the first petitioner in WP(C) No.4195/13, shall not be denied on the basis of the ordinance mentioned above. The complaint raised before the learned single Judge was that despite the order, payment of cess was insisted as a condition for stamping the tickets, the recovery of which was forbidden by this Court. It was in view of the fact that the interim order dated 13/2/13 was in force that the learned single Judge has passed order dated 6/6/13, which, in our view, is not illegal for any reason.
4. We, therefore, do not find any reason to interfere with the order passed by the learned single Judge which is impugned in WA Nos.913 and 915/13. The appeals are, therefore, dismissed.
Considering the nature of the issues involved, we direct the Registry to list WP(C) Nos.12705/13, 5465/13 and 4195/13 before the appropriate court for expeditious hearing.
Rp //True Copy// PA to Judge Sd/-
ANTONY DOMINIC JUDGE Sd/-
ANIL K. NARENDRAN JUDGE