The Assessing Officer vs. Aqua Sea Food (India) Pvt. Ltd

ITEM NO.40 COURT NO.13 SECTION XI-A

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

SPECIAL LEAVE PETITION (CIVIL) Diary No. 60937/2024

[Arising out of impugned final judgment and order dated 09-04-2024 in WA No. 987/2019 passed by the High Court of Kerala at Ernakulam]

STATE OF KERALA & ORS. Petitioner(s)

VERSUS

SEAFOOD EXPORTERS ASSOCIATION OF INDIA Respondent(s) (KERALA REGION) & ANR.

(IA No. 17457/2025 - CONDONATION OF DELAY IN FILING & IA No. 17461/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Date : 14-02-2025 This matter was called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE R. MAHADEVAN

For Petitioner(s) :

	Mr. Rakesh Dwivedi, Sr. Adv.
	Mr. P. V. Surendernath, Sr. Adv.
	Mr. C. K. Sasi, AOR
	Mr. Mohd. Rafeeq, Adv.
	Ms. Meena K Poulose, Adv.
For Respondent(s) :
	Mr. Rajiv Shakdher, Sr. Adv.
	Mr. Premjit Nagendran, Adv.
	Mr. Mp Vinod, Adv.
	Mr. Atul Shankar Vinod, AOR
	Mr. Jonathan Ivan Rajan, Adv.
	Mr. Karan Khetani, Adv.

UPON hearing the counsel the Court made the following O R D E R

1. Delay condoned.

Digitally signed by

2. Exemption Application is allowed. Signature Not Verified

3. We heard Mr. Rakesh Dwivedi, the learned Senior counsel appearing for the State and others and Mr. Rajiv Shakdher, the learned Senior counsel appearing for Respondent No.1. VISHAL ANAND Date: 2025.02.15 17:40:02 IST Reason:

4. The subject-matter of challenge before the High Court was the constitutional validity of the Kerala Fishermen and Allied Workers Welfare Cess Act, 2007.

5. The High Court declared Section 3(1)(2) and (3) respectively of the 2007 Act as beyond the legislative competence of the State. 6. Since the issue relates to validity of the Act, we must look into the matter.

7. Leave granted.

8. Let this appeal may come up for final hearing in the 1st week of April, 2025.

(VISHAL ANAND) (POOJA SHARMA) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)