The Kerala High Court has called for an investigation into 19 revenue officials following a report by Rajan Madhekar, the former Additional Director General of Police (Intelligence), regarding land encroachment in Munnar. The report, dated April 1, 2004, highlighted the issuance of approximately 3,000 forged title deeds by officials and the destruction of registers containing details of original titles and tax collections.
Court’s Decision
- Suo Motu Action: The court, on its own motion, has involved the Central Bureau of Investigation (CBI) in the case.
- Division Bench: The bench, comprising Justice A Muhamed Mustaque and Justice S Manu, issued notices to the CBI, Advocate General, and State Prosecutor.
- Investigation Rationale: The court emphasized the need for an investigation based on the severity of the alleged actions by the officials, who were implicated in the illegal issuance of forged pattas (land deeds) in the Idukki district.
Petition Details
- Paristhithi Samrakshana Samithi Petition: This environmental protection organization from Idukki filed a petition seeking immediate action based on Madhekar’s report.
- Government Pleader’s Statement: The government admitted that no action had been taken against the 19 officials mentioned in the report.
Court’s Observations
- The bench noted the serious nature of the actions detailed in the report.
- It highlighted the need for accountability and thorough investigation of the forged pattas issued by the government officials.
GST Ruling on Malabar Parota Stayed by Kerala High Court
Background
A division bench of the Kerala High Court has stayed a single judge’s order that had reduced the Goods and Services Tax (GST) on Malabar Parota products manufactured by Modern Food Enterprises Pvt Ltd from 18% to 5%. The stay is effective for two months.
Details of the Original Order
- Single Judge’s Ruling: The judge ruled that a packet of two half-cooked parota products should be taxed at 5% GST, aligning it with bread products.
- Petition by Modern Food: The company challenged the ruling by the Kerala Authority for Advanced Ruling (AAR), which had classified the ‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ under the 18% GST bracket.
- AAR’s Justification: The AAR held that the parota products do not qualify as bakery products or ready-to-eat items, as they require heating or further processing, differentiating them from bread products covered under the HSN Code 1905.
Court’s Stay Order
- The division bench decided to stay the single judge’s order for two months, temporarily reinstating the 18% GST rate on the parota products.
Implications and Next Steps
- For Revenue Officials: The impending investigation could lead to significant legal repercussions for the implicated officials, potentially uncovering widespread corruption and malfeasance within the revenue department.
- For GST on Parota: The stay order introduces a temporary pause on the GST rate reduction, pending further legal review. The outcome could have broader implications for how semi-cooked and ready-to-eat food items are classified and taxed under the GST regime.
The Kerala High Court’s actions reflect its commitment to addressing corruption and ensuring accountability among public officials, as well as its role in adjudicating complex tax issues that impact businesses and consumers alike.
