ASST. COMMNR. COMMERCIAL TAXES vs LIS (REGISTERED) — C.A. No. 137/2009

Case under Section XI-B. Status: Disposed.

Disposed

CNR: SCIN010257482007

Filing Date

05-Sep-2007

Registration No

C.A. No. 137/2009

Diary Number

25748/2007

Order Date

06-Dec-2017

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 01-Jul-2026

Acts & Sections

Section XI-B

Petitioner(s)

  1. 1.ASST. COMMNR. COMMERCIAL TAXES

    Adv. C. K. SASI

Respondent(s)

  1. 1.LIS (REGISTERED)

    Adv. SHREE PAL SINGH

Case History

  1. Case disposedDisposed

  2. 06-Dec-2017

    ROP - of Main CaseView PDF

  3. 06-Dec-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mrs. Justice R. Banumathi

  4. 05-Dec-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mrs. Justice R. Banumathi

  5. 28-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mrs. Justice R. Banumathi

  6. 23-Nov-2017

    ROP - of Main CaseView PDF

  7. 23-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mrs. Justice R. Banumathi

  8. 22-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mrs. Justice R. Banumathi

  9. 02-Nov-2017

    ROP - of Main CaseView PDF

  10. 02-Nov-2017

    Fixed Date by Court

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha

  11. 01-Nov-2017

    Fixed Date by Court

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha

  12. 31-Oct-2017

    Fixed Date by Court

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha

  13. 26-Oct-2017

    Fixed Date by Court

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha

  14. 25-Oct-2017

    Fixed Date by Court

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha

  15. 24-Oct-2017

    Fixed Date by Court

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha

  16. 27-Jul-2017

    First hearing

    Initial hearing scheduled

  17. 06-Aug-2015

    ROPView PDF

  18. 06-Aug-2015

    Office ReportView PDF

  19. 06-Aug-2015

    ROPView PDF

  20. 13-Aug-2013

    ROPView PDF

  21. 23-Apr-2013

    ROP - of Main CaseView PDF

  22. 29-Nov-2012

    ROPView PDF

  23. 17-Aug-2012

    ROP - of Main CaseView PDF

  24. 25-Apr-2012

    ROPView PDF

  25. 09-Jan-2009

    ROP - of Main CaseView PDF

  26. 08-Dec-2008

    ROP - of Main CaseView PDF

  27. 28-Mar-2008

    ROPView PDF

  28. 28-Mar-2008

    ROPView PDF

  29. 29-Feb-2008

    ROPView PDF

  30. 07-Feb-2008

    ROPView PDF

  31. 03-Jan-2008

    ROPView PDF

  32. 07-Dec-2007

    ROP - of Main CaseView PDF

  33. 19-Nov-2007

    ROPView PDF

  34. 06-Sep-2007

    ROPView PDF

  35. 05-Sep-2007

    Case filed

    Registration No. C.A. No. 137/2009

View Full Judgment
casestatus.in Summary

CASE SUMMARY The Supreme Court dismissed the appeals filed by the Assistant Commissioner of Commercial Taxes against LIS (Registered). The central issue was whether LIS, a partnership firm purchasing lottery tickets in bulk on behalf of members, qualified as a "promoter" under the Kerala Tax on Paper Lotteries Act, 2005, and thus owed tax liability. The Court held that under the exhaustive definition of "promoter" in Section 2(l), LIS did not qualify as it was merely an agent of Mysore Sales International Limited (appointed only for Karnataka sales) and was expressly barred from selling outside Karnataka. Accordingly, the Court affirmed the High Court's decision and dismissed the tax authority's appeals. This case analysis is maintained by casestatus.in based on publicly available court records.

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